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Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Trash Reduction Act of 2015''. SEC. 2. IMPOSITION OF TAX ON CARRYOUT BAGS. (a) General Rule.--Chapter 31 of the Internal Revenue Code of 1986 (relating to retail excise taxes) is amended by inserting after subchapter C the following new subchapter: ``Subchapter D--Carryout Bags ``Sec. 4056. Imposition of tax. ``SEC. 4056. IMPOSITION OF TAX. ``(a) General Rule.--There is hereby imposed on any retail sale a tax on each carryout bag. ``(b) Amount of Tax.--The amount of tax imposed by subsection (a) shall be $0.10 per carryout bag. ``(c) Liability for Tax.--The retailer shall be liable for the tax imposed by this section. ``(d) Definitions.--For purposes of this section-- ``(1) Carryout bag.-- ``(A) In general.--The term `carryout bag' means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. ``(B) Exceptions.--Such term does not include-- ``(i) any reusable bag that is distributed to a customer without charge during a limited duration promotional event, ``(ii) any bag manufactured for use by a customer inside a store to package bulk items such as fruit, vegetables, nuts, grains, candy, or small hardware items, such as nails and bolts, ``(iii) any bag that contains or wraps frozen foods, prepared foods, or baked goods when not prepackaged, ``(iv) any bag manufactured for use by a pharmacist to contain prescription drugs, and ``(v) any bag manufactured to be sold at retail in packages containing multiple bags intended for use as garbage, pet waste, or yard waste bags. ``(2) Reusable bag.--The term `reusable bag' means a bag that is-- ``(A)(i) made of cloth or other machine washable fabric, or ``(ii) made of a durable plastic that is at least 2.25 millimeters thick, and ``(B) is specifically designed and manufactured for multiple use. ``(3) Limited duration promotional event.--A limited duration promotional event shall not be treated as including any day in a calendar year if limited duration promotional events taken into account under paragraph (1)(B)(i) have occurred on 7 or more preceding days during such calendar year. ``(e) Special Rules.-- ``(1) Pass through of tax.--The tax imposed by subsection (a) shall be passed through to the customer and shall be separately stated on the receipt of sale provided to the customer. ``(2) 1st retail sale; use treated as sale.--For purposes of this section, rules similar to the rules of subsections (a) and (b) of section 4002 shall apply.''. (b) Plastic Carryout Bag Recycling Program.--Subchapter B of chapter 65 of such Code is amended by adding at the end the following new section: ``SEC. 6433. QUALIFIED PLASTIC CARRYOUT BAG RECYCLING PROGRAM. ``(a) Allowance of Credit.--If-- ``(1) tax has been imposed under section 4056 on any carryout bag, ``(2) a retailer provides such bag to a customer in a point of sale transaction, ``(3) in the case of a carryout bag made of paper, such paper consists of not less than 40 percent post-consumer recycled content, ``(4) such retailer has in effect at the time of such transaction a qualified plastic carryout bag recycling program, and ``(5) such retailer has kept and can produce records for purposes of this section and section 4056 that include the total number of carryout bags purchased and the amounts passed through to the customer for such bags pursuant to section 4056(e), the Secretary shall pay (without interest) to such retailer an amount equal to the applicable amount for each such bag used by the retailer in connection with a point of sale transaction. ``(b) Applicable Amount.--For purposes of subsection (a), the applicable amount is $0.04. ``(c) Qualified Plastic Carryout Bag Recycling Program.--For purposes of this section-- ``(1) In general.--The term `qualified plastic carryout bag recycling program' means a recycling program under which the retailer-- ``(A) to the extent the retailer provides carryout bags (as defined in section 4056) made of plastic to customers-- ``(i) passes through the tax imposed by section 4056 and tracks the total number of bags purchased and amount of tax passed through pursuant to section 6433(a), ``(ii) has printed or displayed on each such bag, in a manner clearly visible to a customer, the words `PLEASE RETURN TO A PARTICIPATING STORE FOR RECYCLING', ``(iii) uses bags that are 100-percent recyclable, and ``(iv) uses bags that are made of high- density polyethylene film marked with the SPI resin identification code 2 or low-density polyethylene film marked with the SPI resin identification code 4, ``(B) places at each place of business at which retail operations are conducted one or more plastic carryout bag collection bins which are visible, easily accessible to the customer, and clearly marked as being for the purpose of collecting and recycling plastic carryout bags, ``(C) recycles the plastic carryout bags collected pursuant to subparagraph (B), ``(D) maintains for not less than 3 years records (which shall be available to the Secretary) describing the collection, transport, and recycling of plastic carryout bags collected, ``(E) makes available to customers within the retail establishment reusable bags (as defined in section 4056(c)(2)) which may be purchased and used in lieu of using a single-use carryout bag, and ``(F) meets the definition of section 4056(d)(3). ``(2) Recycling program.--The term `recycling program' means a program that processes used materials or waste materials into new products to prevent waste of potentially useful materials; reduce raw materials consumption; reduce energy usage; reduce air, water, or other pollution; or reduce the need for disposal.''. (c) Establishment of Trust Fund.--Subchapter A of chapter 98 of such Code (relating to trust fund code) is amended by adding at the end the following: ``SEC. 9512. CARRYOUT BAG TRUST FUND. ``(a) Creation of Trust Fund.--There is established in the Treasury of the United States a trust fund to be known as the `Carryout Bag Trust Fund' (referred to in this section as the `Trust Fund'), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section or section 9602(b). ``(b) Transfers to Trust Fund.--There is hereby appropriated to the Trust Fund an amount equivalent to the amounts received in the Treasury pursuant to section 4056. ``(c) Expenditures From Trust Fund.--Amounts in the Trust Fund shall be available, as provided by appropriation Acts, for making payments under section 6433. ``(d) Transfer to Land and Water Conservation Fund.-- ``(1) In general.--The Secretary shall pay from time to time from the Trust Fund into the Land and Water Conservation Fund provided for in title I of the Land and Water Conservation Fund Act of 1965 amounts (as determined by the Secretary) equivalent to the aggregate of the transactions on which tax is imposed under section 4056 aggregate amounts determined on the basis of $0.06. ``(2) Special rule regarding amounts transferred.--Amounts transferred to the Land and Water Conservation Fund under paragraph (1) shall not be taken into account for purposes of determining amounts to be appropriated or credited to the fund under section 2(c) of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460l-5(c)).''. (d) Study.--Not later than December 31, 2017, the Comptroller General of the United States shall conduct a study on the effectiveness of the provisions of this Act at reducing the use of carryout bags and encouraging recycling of such bags. The report shall address-- (1) measures that the Comptroller General determines may increase the effectiveness of such provisions, including the amount of tax imposed on each carryout bag, and (2) any effects, both positive and negative, on any United States businesses. The Comptroller General shall submit a report of such study to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. (e) Clerical Amendments.-- (1) The table of subchapters for chapter 31 of such Code is amended by inserting after the item relating to subchapter C the following new item: ``Subchapter D. Carryout bags.''. (2) The table of sections for subchapter B of chapter 65 of such Code is amended by adding at the end the following new item: ``Sec. 6433. Qualified plastic carryout bag recycling program.''. (3) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Carryout bag trust fund.''. (f) Effective Date.--The amendments made by this section shall take effect on July 1, 2016. Output:

Trash Reduction Act of 2015 This bill amends the Internal Revenue Code to require retailers to pay a $0.10 excise tax on each carryout bag provided to a consumer. A "carryout bag" means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. Reusable bags and certain other bags used for specified purposes are exempt from such tax. The bill allows retailers who establish a qualified plastic carryout bag recycling program a rebate for each recyclable bag used by the retailer. The bill establishes the Carryout Bag Trust Fund to hold tax revenues generated by this Act and directs the Department of the Treasury to make payments from such Trust Fund for the qualified plastic carryout bag recycling program and to the Land and Water Conservation Fund established by the Land and Water Conservation Fund Act of 1965. The Government Accountability Office must study and report to Congress on the effectiveness of this Act in reducing the use of carryout bags and encouraging recycling of such bags.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Trash Reduction Act of 2015''. SEC. 2. IMPOSITION OF TAX ON CARRYOUT BAGS. (a) General Rule.--Chapter 31 of the Internal Revenue Code of 1986 (relating to retail excise taxes) is amended by inserting after subchapter C the following new subchapter: ``Subchapter D--Carryout Bags ``Sec. 4056. Imposition of tax. ``SEC. 4056. IMPOSITION OF TAX. ``(a) General Rule.--There is hereby imposed on any retail sale a tax on each carryout bag. ``(b) Amount of Tax.--The amount of tax imposed by subsection (a) shall be $0.10 per carryout bag. ``(c) Liability for Tax.--The retailer shall be liable for the tax imposed by this section. ``(d) Definitions.--For purposes of this section-- ``(1) Carryout bag.-- ``(A) In general.--The term `carryout bag' means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. ``(B) Exceptions.--Such term does not include-- ``(i) any reusable bag that is distributed to a customer without charge during a limited duration promotional event, ``(ii) any bag manufactured for use by a customer inside a store to package bulk items such as fruit, vegetables, nuts, grains, candy, or small hardware items, such as nails and bolts, ``(iii) any bag that contains or wraps frozen foods, prepared foods, or baked goods when not prepackaged, ``(iv) any bag manufactured for use by a pharmacist to contain prescription drugs, and ``(v) any bag manufactured to be sold at retail in packages containing multiple bags intended for use as garbage, pet waste, or yard waste bags. ``(2) Reusable bag.--The term `reusable bag' means a bag that is-- ``(A)(i) made of cloth or other machine washable fabric, or ``(ii) made of a durable plastic that is at least 2.25 millimeters thick, and ``(B) is specifically designed and manufactured for multiple use. ``(3) Limited duration promotional event.--A limited duration promotional event shall not be treated as including any day in a calendar year if limited duration promotional events taken into account under paragraph (1)(B)(i) have occurred on 7 or more preceding days during such calendar year. ``(e) Special Rules.-- ``(1) Pass through of tax.--The tax imposed by subsection (a) shall be passed through to the customer and shall be separately stated on the receipt of sale provided to the customer. ``(2) 1st retail sale; use treated as sale.--For purposes of this section, rules similar to the rules of subsections (a) and (b) of section 4002 shall apply.''. (b) Plastic Carryout Bag Recycling Program.--Subchapter B of chapter 65 of such Code is amended by adding at the end the following new section: ``SEC. 6433. QUALIFIED PLASTIC CARRYOUT BAG RECYCLING PROGRAM. ``(a) Allowance of Credit.--If-- ``(1) tax has been imposed under section 4056 on any carryout bag, ``(2) a retailer provides such bag to a customer in a point of sale transaction, ``(3) in the case of a carryout bag made of paper, such paper consists of not less than 40 percent post-consumer recycled content, ``(4) such retailer has in effect at the time of such transaction a qualified plastic carryout bag recycling program, and ``(5) such retailer has kept and can produce records for purposes of this section and section 4056 that include the total number of carryout bags purchased and the amounts passed through to the customer for such bags pursuant to section 4056(e), the Secretary shall pay (without interest) to such retailer an amount equal to the applicable amount for each such bag used by the retailer in connection with a point of sale transaction. ``(b) Applicable Amount.--For purposes of subsection (a), the applicable amount is $0.04. ``(c) Qualified Plastic Carryout Bag Recycling Program.--For purposes of this section-- ``(1) In general.--The term `qualified plastic carryout bag recycling program' means a recycling program under which the retailer-- ``(A) to the extent the retailer provides carryout bags (as defined in section 4056) made of plastic to customers-- ``(i) passes through the tax imposed by section 4056 and tracks the total number of bags purchased and amount of tax passed through pursuant to section 6433(a), ``(ii) has printed or displayed on each such bag, in a manner clearly visible to a customer, the words `PLEASE RETURN TO A PARTICIPATING STORE FOR RECYCLING', ``(iii) uses bags that are 100-percent recyclable, and ``(iv) uses bags that are made of high- density polyethylene film marked with the SPI resin identification code 2 or low-density polyethylene film marked with the SPI resin identification code 4, ``(B) places at each place of business at which retail operations are conducted one or more plastic carryout bag collection bins which are visible, easily accessible to the customer, and clearly marked as being for the purpose of collecting and recycling plastic carryout bags, ``(C) recycles the plastic carryout bags collected pursuant to subparagraph (B), ``(D) maintains for not less than 3 years records (which shall be available to the Secretary) describing the collection, transport, and recycling of plastic carryout bags collected, ``(E) makes available to customers within the retail establishment reusable bags (as defined in section 4056(c)(2)) which may be purchased and used in lieu of using a single-use carryout bag, and ``(F) meets the definition of section 4056(d)(3). ``(2) Recycling program.--The term `recycling program' means a program that processes used materials or waste materials into new products to prevent waste of potentially useful materials; reduce raw materials consumption; reduce energy usage; reduce air, water, or other pollution; or reduce the need for disposal.''. (c) Establishment of Trust Fund.--Subchapter A of chapter 98 of such Code (relating to trust fund code) is amended by adding at the end the following: ``SEC. 9512. CARRYOUT BAG TRUST FUND. ``(a) Creation of Trust Fund.--There is established in the Treasury of the United States a trust fund to be known as the `Carryout Bag Trust Fund' (referred to in this section as the `Trust Fund'), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section or section 9602(b). ``(b) Transfers to Trust Fund.--There is hereby appropriated to the Trust Fund an amount equivalent to the amounts received in the Treasury pursuant to section 4056. ``(c) Expenditures From Trust Fund.--Amounts in the Trust Fund shall be available, as provided by appropriation Acts, for making payments under section 6433. ``(d) Transfer to Land and Water Conservation Fund.-- ``(1) In general.--The Secretary shall pay from time to time from the Trust Fund into the Land and Water Conservation Fund provided for in title I of the Land and Water Conservation Fund Act of 1965 amounts (as determined by the Secretary) equivalent to the aggregate of the transactions on which tax is imposed under section 4056 aggregate amounts determined on the basis of $0.06. ``(2) Special rule regarding amounts transferred.--Amounts transferred to the Land and Water Conservation Fund under paragraph (1) shall not be taken into account for purposes of determining amounts to be appropriated or credited to the fund under section 2(c) of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460l-5(c)).''. (d) Study.--Not later than December 31, 2017, the Comptroller General of the United States shall conduct a study on the effectiveness of the provisions of this Act at reducing the use of carryout bags and encouraging recycling of such bags. The report shall address-- (1) measures that the Comptroller General determines may increase the effectiveness of such provisions, including the amount of tax imposed on each carryout bag, and (2) any effects, both positive and negative, on any United States businesses. The Comptroller General shall submit a report of such study to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. (e) Clerical Amendments.-- (1) The table of subchapters for chapter 31 of such Code is amended by inserting after the item relating to subchapter C the following new item: ``Subchapter D. Carryout bags.''. (2) The table of sections for subchapter B of chapter 65 of such Code is amended by adding at the end the following new item: ``Sec. 6433. Qualified plastic carryout bag recycling program.''. (3) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Carryout bag trust fund.''. (f) Effective Date.--The amendments made by this section shall take effect on July 1, 2016. Output:

Trash Reduction Act of 2015 This bill amends the Internal Revenue Code to require retailers to pay a $0.10 excise tax on each carryout bag provided to a consumer. A "carryout bag" means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. Reusable bags and certain other bags used for specified purposes are exempt from such tax. The bill allows retailers who establish a qualified plastic carryout bag recycling program a rebate for each recyclable bag used by the retailer. The bill establishes the Carryout Bag Trust Fund to hold tax revenues generated by this Act and directs the Department of the Treasury to make payments from such Trust Fund for the qualified plastic carryout bag recycling program and to the Land and Water Conservation Fund established by the Land and Water Conservation Fund Act of 1965. The Government Accountability Office must study and report to Congress on the effectiveness of this Act in reducing the use of carryout bags and encouraging recycling of such bags.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Trash Reduction Act of 2015''. SEC. 2. IMPOSITION OF TAX ON CARRYOUT BAGS. (a) General Rule.--Chapter 31 of the Internal Revenue Code of 1986 (relating to retail excise taxes) is amended by inserting after subchapter C the following new subchapter: ``Subchapter D--Carryout Bags ``Sec. 4056. Imposition of tax. ``SEC. 4056. IMPOSITION OF TAX. ``(a) General Rule.--There is hereby imposed on any retail sale a tax on each carryout bag. ``(b) Amount of Tax.--The amount of tax imposed by subsection (a) shall be $0.10 per carryout bag. ``(c) Liability for Tax.--The retailer shall be liable for the tax imposed by this section. ``(d) Definitions.--For purposes of this section-- ``(1) Carryout bag.-- ``(A) In general.--The term `carryout bag' means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. ``(B) Exceptions.--Such term does not include-- ``(i) any reusable bag that is distributed to a customer without charge during a limited duration promotional event, ``(ii) any bag manufactured for use by a customer inside a store to package bulk items such as fruit, vegetables, nuts, grains, candy, or small hardware items, such as nails and bolts, ``(iii) any bag that contains or wraps frozen foods, prepared foods, or baked goods when not prepackaged, ``(iv) any bag manufactured for use by a pharmacist to contain prescription drugs, and ``(v) any bag manufactured to be sold at retail in packages containing multiple bags intended for use as garbage, pet waste, or yard waste bags. ``(2) Reusable bag.--The term `reusable bag' means a bag that is-- ``(A)(i) made of cloth or other machine washable fabric, or ``(ii) made of a durable plastic that is at least 2.25 millimeters thick, and ``(B) is specifically designed and manufactured for multiple use. ``(3) Limited duration promotional event.--A limited duration promotional event shall not be treated as including any day in a calendar year if limited duration promotional events taken into account under paragraph (1)(B)(i) have occurred on 7 or more preceding days during such calendar year. ``(e) Special Rules.-- ``(1) Pass through of tax.--The tax imposed by subsection (a) shall be passed through to the customer and shall be separately stated on the receipt of sale provided to the customer. ``(2) 1st retail sale; use treated as sale.--For purposes of this section, rules similar to the rules of subsections (a) and (b) of section 4002 shall apply.''. (b) Plastic Carryout Bag Recycling Program.--Subchapter B of chapter 65 of such Code is amended by adding at the end the following new section: ``SEC. 6433. QUALIFIED PLASTIC CARRYOUT BAG RECYCLING PROGRAM. ``(a) Allowance of Credit.--If-- ``(1) tax has been imposed under section 4056 on any carryout bag, ``(2) a retailer provides such bag to a customer in a point of sale transaction, ``(3) in the case of a carryout bag made of paper, such paper consists of not less than 40 percent post-consumer recycled content, ``(4) such retailer has in effect at the time of such transaction a qualified plastic carryout bag recycling program, and ``(5) such retailer has kept and can produce records for purposes of this section and section 4056 that include the total number of carryout bags purchased and the amounts passed through to the customer for such bags pursuant to section 4056(e), the Secretary shall pay (without interest) to such retailer an amount equal to the applicable amount for each such bag used by the retailer in connection with a point of sale transaction. ``(b) Applicable Amount.--For purposes of subsection (a), the applicable amount is $0.04. ``(c) Qualified Plastic Carryout Bag Recycling Program.--For purposes of this section-- ``(1) In general.--The term `qualified plastic carryout bag recycling program' means a recycling program under which the retailer-- ``(A) to the extent the retailer provides carryout bags (as defined in section 4056) made of plastic to customers-- ``(i) passes through the tax imposed by section 4056 and tracks the total number of bags purchased and amount of tax passed through pursuant to section 6433(a), ``(ii) has printed or displayed on each such bag, in a manner clearly visible to a customer, the words `PLEASE RETURN TO A PARTICIPATING STORE FOR RECYCLING', ``(iii) uses bags that are 100-percent recyclable, and ``(iv) uses bags that are made of high- density polyethylene film marked with the SPI resin identification code 2 or low-density polyethylene film marked with the SPI resin identification code 4, ``(B) places at each place of business at which retail operations are conducted one or more plastic carryout bag collection bins which are visible, easily accessible to the customer, and clearly marked as being for the purpose of collecting and recycling plastic carryout bags, ``(C) recycles the plastic carryout bags collected pursuant to subparagraph (B), ``(D) maintains for not less than 3 years records (which shall be available to the Secretary) describing the collection, transport, and recycling of plastic carryout bags collected, ``(E) makes available to customers within the retail establishment reusable bags (as defined in section 4056(c)(2)) which may be purchased and used in lieu of using a single-use carryout bag, and ``(F) meets the definition of section 4056(d)(3). ``(2) Recycling program.--The term `recycling program' means a program that processes used materials or waste materials into new products to prevent waste of potentially useful materials; reduce raw materials consumption; reduce energy usage; reduce air, water, or other pollution; or reduce the need for disposal.''. (c) Establishment of Trust Fund.--Subchapter A of chapter 98 of such Code (relating to trust fund code) is amended by adding at the end the following: ``SEC. 9512. CARRYOUT BAG TRUST FUND. ``(a) Creation of Trust Fund.--There is established in the Treasury of the United States a trust fund to be known as the `Carryout Bag Trust Fund' (referred to in this section as the `Trust Fund'), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section or section 9602(b). ``(b) Transfers to Trust Fund.--There is hereby appropriated to the Trust Fund an amount equivalent to the amounts received in the Treasury pursuant to section 4056. ``(c) Expenditures From Trust Fund.--Amounts in the Trust Fund shall be available, as provided by appropriation Acts, for making payments under section 6433. ``(d) Transfer to Land and Water Conservation Fund.-- ``(1) In general.--The Secretary shall pay from time to time from the Trust Fund into the Land and Water Conservation Fund provided for in title I of the Land and Water Conservation Fund Act of 1965 amounts (as determined by the Secretary) equivalent to the aggregate of the transactions on which tax is imposed under section 4056 aggregate amounts determined on the basis of $0.06. ``(2) Special rule regarding amounts transferred.--Amounts transferred to the Land and Water Conservation Fund under paragraph (1) shall not be taken into account for purposes of determining amounts to be appropriated or credited to the fund under section 2(c) of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460l-5(c)).''. (d) Study.--Not later than December 31, 2017, the Comptroller General of the United States shall conduct a study on the effectiveness of the provisions of this Act at reducing the use of carryout bags and encouraging recycling of such bags. The report shall address-- (1) measures that the Comptroller General determines may increase the effectiveness of such provisions, including the amount of tax imposed on each carryout bag, and (2) any effects, both positive and negative, on any United States businesses. The Comptroller General shall submit a report of such study to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. (e) Clerical Amendments.-- (1) The table of subchapters for chapter 31 of such Code is amended by inserting after the item relating to subchapter C the following new item: ``Subchapter D. Carryout bags.''. (2) The table of sections for subchapter B of chapter 65 of such Code is amended by adding at the end the following new item: ``Sec. 6433. Qualified plastic carryout bag recycling program.''. (3) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Carryout bag trust fund.''. (f) Effective Date.--The amendments made by this section shall take effect on July 1, 2016. Output:

Trash Reduction Act of 2015 This bill amends the Internal Revenue Code to require retailers to pay a $0.10 excise tax on each carryout bag provided to a consumer. A "carryout bag" means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. Reusable bags and certain other bags used for specified purposes are exempt from such tax. The bill allows retailers who establish a qualified plastic carryout bag recycling program a rebate for each recyclable bag used by the retailer. The bill establishes the Carryout Bag Trust Fund to hold tax revenues generated by this Act and directs the Department of the Treasury to make payments from such Trust Fund for the qualified plastic carryout bag recycling program and to the Land and Water Conservation Fund established by the Land and Water Conservation Fund Act of 1965. The Government Accountability Office must study and report to Congress on the effectiveness of this Act in reducing the use of carryout bags and encouraging recycling of such bags.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Let's think step by step. This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Explanation: This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Trash Reduction Act of 2015''. SEC. 2. IMPOSITION OF TAX ON CARRYOUT BAGS. (a) General Rule.--Chapter 31 of the Internal Revenue Code of 1986 (relating to retail excise taxes) is amended by inserting after subchapter C the following new subchapter: ``Subchapter D--Carryout Bags ``Sec. 4056. Imposition of tax. ``SEC. 4056. IMPOSITION OF TAX. ``(a) General Rule.--There is hereby imposed on any retail sale a tax on each carryout bag. ``(b) Amount of Tax.--The amount of tax imposed by subsection (a) shall be $0.10 per carryout bag. ``(c) Liability for Tax.--The retailer shall be liable for the tax imposed by this section. ``(d) Definitions.--For purposes of this section-- ``(1) Carryout bag.-- ``(A) In general.--The term `carryout bag' means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. ``(B) Exceptions.--Such term does not include-- ``(i) any reusable bag that is distributed to a customer without charge during a limited duration promotional event, ``(ii) any bag manufactured for use by a customer inside a store to package bulk items such as fruit, vegetables, nuts, grains, candy, or small hardware items, such as nails and bolts, ``(iii) any bag that contains or wraps frozen foods, prepared foods, or baked goods when not prepackaged, ``(iv) any bag manufactured for use by a pharmacist to contain prescription drugs, and ``(v) any bag manufactured to be sold at retail in packages containing multiple bags intended for use as garbage, pet waste, or yard waste bags. ``(2) Reusable bag.--The term `reusable bag' means a bag that is-- ``(A)(i) made of cloth or other machine washable fabric, or ``(ii) made of a durable plastic that is at least 2.25 millimeters thick, and ``(B) is specifically designed and manufactured for multiple use. ``(3) Limited duration promotional event.--A limited duration promotional event shall not be treated as including any day in a calendar year if limited duration promotional events taken into account under paragraph (1)(B)(i) have occurred on 7 or more preceding days during such calendar year. ``(e) Special Rules.-- ``(1) Pass through of tax.--The tax imposed by subsection (a) shall be passed through to the customer and shall be separately stated on the receipt of sale provided to the customer. ``(2) 1st retail sale; use treated as sale.--For purposes of this section, rules similar to the rules of subsections (a) and (b) of section 4002 shall apply.''. (b) Plastic Carryout Bag Recycling Program.--Subchapter B of chapter 65 of such Code is amended by adding at the end the following new section: ``SEC. 6433. QUALIFIED PLASTIC CARRYOUT BAG RECYCLING PROGRAM. ``(a) Allowance of Credit.--If-- ``(1) tax has been imposed under section 4056 on any carryout bag, ``(2) a retailer provides such bag to a customer in a point of sale transaction, ``(3) in the case of a carryout bag made of paper, such paper consists of not less than 40 percent post-consumer recycled content, ``(4) such retailer has in effect at the time of such transaction a qualified plastic carryout bag recycling program, and ``(5) such retailer has kept and can produce records for purposes of this section and section 4056 that include the total number of carryout bags purchased and the amounts passed through to the customer for such bags pursuant to section 4056(e), the Secretary shall pay (without interest) to such retailer an amount equal to the applicable amount for each such bag used by the retailer in connection with a point of sale transaction. ``(b) Applicable Amount.--For purposes of subsection (a), the applicable amount is $0.04. ``(c) Qualified Plastic Carryout Bag Recycling Program.--For purposes of this section-- ``(1) In general.--The term `qualified plastic carryout bag recycling program' means a recycling program under which the retailer-- ``(A) to the extent the retailer provides carryout bags (as defined in section 4056) made of plastic to customers-- ``(i) passes through the tax imposed by section 4056 and tracks the total number of bags purchased and amount of tax passed through pursuant to section 6433(a), ``(ii) has printed or displayed on each such bag, in a manner clearly visible to a customer, the words `PLEASE RETURN TO A PARTICIPATING STORE FOR RECYCLING', ``(iii) uses bags that are 100-percent recyclable, and ``(iv) uses bags that are made of high- density polyethylene film marked with the SPI resin identification code 2 or low-density polyethylene film marked with the SPI resin identification code 4, ``(B) places at each place of business at which retail operations are conducted one or more plastic carryout bag collection bins which are visible, easily accessible to the customer, and clearly marked as being for the purpose of collecting and recycling plastic carryout bags, ``(C) recycles the plastic carryout bags collected pursuant to subparagraph (B), ``(D) maintains for not less than 3 years records (which shall be available to the Secretary) describing the collection, transport, and recycling of plastic carryout bags collected, ``(E) makes available to customers within the retail establishment reusable bags (as defined in section 4056(c)(2)) which may be purchased and used in lieu of using a single-use carryout bag, and ``(F) meets the definition of section 4056(d)(3). ``(2) Recycling program.--The term `recycling program' means a program that processes used materials or waste materials into new products to prevent waste of potentially useful materials; reduce raw materials consumption; reduce energy usage; reduce air, water, or other pollution; or reduce the need for disposal.''. (c) Establishment of Trust Fund.--Subchapter A of chapter 98 of such Code (relating to trust fund code) is amended by adding at the end the following: ``SEC. 9512. CARRYOUT BAG TRUST FUND. ``(a) Creation of Trust Fund.--There is established in the Treasury of the United States a trust fund to be known as the `Carryout Bag Trust Fund' (referred to in this section as the `Trust Fund'), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section or section 9602(b). ``(b) Transfers to Trust Fund.--There is hereby appropriated to the Trust Fund an amount equivalent to the amounts received in the Treasury pursuant to section 4056. ``(c) Expenditures From Trust Fund.--Amounts in the Trust Fund shall be available, as provided by appropriation Acts, for making payments under section 6433. ``(d) Transfer to Land and Water Conservation Fund.-- ``(1) In general.--The Secretary shall pay from time to time from the Trust Fund into the Land and Water Conservation Fund provided for in title I of the Land and Water Conservation Fund Act of 1965 amounts (as determined by the Secretary) equivalent to the aggregate of the transactions on which tax is imposed under section 4056 aggregate amounts determined on the basis of $0.06. ``(2) Special rule regarding amounts transferred.--Amounts transferred to the Land and Water Conservation Fund under paragraph (1) shall not be taken into account for purposes of determining amounts to be appropriated or credited to the fund under section 2(c) of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460l-5(c)).''. (d) Study.--Not later than December 31, 2017, the Comptroller General of the United States shall conduct a study on the effectiveness of the provisions of this Act at reducing the use of carryout bags and encouraging recycling of such bags. The report shall address-- (1) measures that the Comptroller General determines may increase the effectiveness of such provisions, including the amount of tax imposed on each carryout bag, and (2) any effects, both positive and negative, on any United States businesses. The Comptroller General shall submit a report of such study to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. (e) Clerical Amendments.-- (1) The table of subchapters for chapter 31 of such Code is amended by inserting after the item relating to subchapter C the following new item: ``Subchapter D. Carryout bags.''. (2) The table of sections for subchapter B of chapter 65 of such Code is amended by adding at the end the following new item: ``Sec. 6433. Qualified plastic carryout bag recycling program.''. (3) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Carryout bag trust fund.''. (f) Effective Date.--The amendments made by this section shall take effect on July 1, 2016. Output:

Trash Reduction Act of 2015 This bill amends the Internal Revenue Code to require retailers to pay a $0.10 excise tax on each carryout bag provided to a consumer. A "carryout bag" means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. Reusable bags and certain other bags used for specified purposes are exempt from such tax. The bill allows retailers who establish a qualified plastic carryout bag recycling program a rebate for each recyclable bag used by the retailer. The bill establishes the Carryout Bag Trust Fund to hold tax revenues generated by this Act and directs the Department of the Treasury to make payments from such Trust Fund for the qualified plastic carryout bag recycling program and to the Land and Water Conservation Fund established by the Land and Water Conservation Fund Act of 1965. The Government Accountability Office must study and report to Congress on the effectiveness of this Act in reducing the use of carryout bags and encouraging recycling of such bags.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE; DEFINITIONS. (a) Short Title.--This Act may be cited as the ``Online Investor Protection Act of 1999''. (b) Definitions.--In this Act-- (1) the term ``Commission'' means the Securities and Exchange Commission; (2) the term ``Internet'' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; (3) the term ``interactive computer service'' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; (4) the term ``investment adviser'' has the same meaning as in section 202 of the Investment Advisers Act of 1940; (5) the term ``investment company'' has the same meaning as in section 3 of the Investment Company Act of 1940; (6) the term ``registered broker or dealer'' has the same meaning as in section 3 of the Securities Exchange Act of 1934; and (7) the term ``retail investor'' means-- (A) any investor other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and (B) any other similar person or class of persons, as the Commission determines to be appropriate. SEC. 2. ONLINE TRADING DISCLOSURES. The Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) is amended by inserting after section 35A the following: ``SEC. 35B. ONLINE TRADING DISCLOSURES. ``(a) In General.--Each online broker or dealer shall, on a quarterly basis, make available on the Internet or other interactive computer service, such information as the Commission may require, by rule or order, taking into account the needs of customers, and in such format and within such time periods as the Commission may prescribe regarding-- ``(1) the date, time, and duration of any system outage or other event that prevented or materially delayed the execution of online securities transactions during the preceding quarter; ``(2) any steps taken to address or prevent such outages or events; and ``(3) information regarding limiting risk of loss to securities investors that is unique to online trading, as required by the Commission, by rule or order. ``(b) Exceptions.--The Commission, by rule or order, may exempt from the requirements of subsection (a) any online broker or dealer, or class of online brokers or dealers, as the Commission determines to be appropriate. ``(c) Definitions.--In this section-- ``(1) the term `Internet' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; ``(2) the term `interactive computer service' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; ``(3) the term `online broker or dealer' means any broker or dealer that provides retail investors with a means to effect securities transactions over the Internet or an interactive computer service; ``(4) the term `online securities transaction' means a securities transaction effected between a retail investor and an online broker or dealer over the Internet or an interactive computer service; and ``(5) the term `retail investor' means-- ``(A) any customer of an online broker or dealer, other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and ``(B) any other similar person or class of persons, as the Commission determines to be appropriate, by rule or order.''. SEC. 3. EXTENDING DISCIPLINARY DISCLOSURES TO THE INTERNET. (a) In General.--Section l5A of the Securities Exchange Act of 1934 (15 U.S.C. 78o-3) is amended by striking subsection (i) and inserting the following: ``(i) Obligation To Maintain Disciplinary and Other Data.-- ``(1) Maintenance of system to respond to inquiries.--A registered securities association shall-- ``(A) establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving its members and associated persons of those members; and ``(B) promptly respond to such inquiries. ``(2) Recovery of costs.--A registered securities association may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--A registered securities association shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (b) Records and Reports of Investment Advisers.--Section 204 of the Investment Advisers Act of 1940 (15 U.S.C. 80b-4) is amended-- (1) by striking ``Every investment'' and inserting the following: ``(a) In General.--Every investment''; and (2) by adding at the end the following: ``(b) Filing Depositories.--The Commission, by rule or order, may require an investment adviser-- ``(1) to file with the Commission any fee, application, report, or notice required to be filed by this title or the rules issued under this title through any entity designated by the Commission for that purpose; and ``(2) to pay the reasonable costs associated with such filing and the establishment and maintenance of the systems required by subsection (c). ``(c) Access to Disciplinary and Other Information.-- ``(1) Maintenance of system to respond to inquiries.--The Commission shall require an entity designated by the Commission pursuant to subsection (b)(1)-- ``(A) to establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving investment advisers and persons associated with investment advisers; and ``(B) to respond promptly to such inquiries. ``(2) Recovery of costs.--An entity designated under subsection (b)(1) may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--An entity designated under subsection (b)(1) shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (c) Conforming Amendments.-- (1) In general.--Section 203A of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3a) is amended-- (A) by striking subsection (d); and (B) by redesignating subsection (e) as subsection (d). (2) Repeal.--Section 306 of the National Securities Markets Improvement Act of 1996 (Public Law 104-290; 110 Stat. 3438) is repealed. SEC. 4. ELECTRONIC ACCESS TO COMMISSION INFORMATION. (a) Electronic Links.--Not later than 1 year after the date of enactment of this Act, each broker or dealer, investment company, and investment adviser that effects securities transactions with retail investors, or makes securities market information available to retail investors for the purpose of effecting such transactions over the Internet or other interactive computer service, shall provide to those investors information regarding investor education and fraud prevention provided by the Commission, through a hypertext link to a Commission website established for that purpose, or in such other manner as may be prescribed by the Commission. (b) Regulatory Action.--The Commission shall issue final regulations to implement this section not later than 6 months after the date of enactment of this Act. SEC. 5. CIVIL PENALTIES FOR INTERNET-RELATED VIOLATIONS. (a) Securities Act of 1933.--Section 20(d)(2) of the Securities Act of 1933 (15 U.S.C. 77t(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the Act or omission resulting in a violation referred to in paragraph (1) the amount of the penalty provided for in this paragraph shall be doubled.''. (b) Securities Exchange Act of 1934.-- (1) Section 21.--Section 21(d)(3)(B) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(3)(B)) is amended by adding at the end the following: ``(iv) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subparagraph (A), the amount of the penalty provided for in this subparagraph shall be doubled.''. (2) Section 21b.--Section 21B(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78u-2(b)) is amended by adding at the end the following: ``(4) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subsection (a), the amount of the penalty provided for in this subsection shall be doubled.''. (c) Investment Advisers Act of 1940.-- (1) Section 203.--Section 203(i)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3(i)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (2) Section 209.--Section 209(e)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-9(e)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (d) Investment Company Act of 1940.--Section 9(d)(2) of the Investment Company Act of 1940 (15 U.S.C. 80a-9(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. SEC. 6. STUDY AND REPORT ON MARKET IMPACT OF ONLINE TRADING. (a) Study.--The Commission shall conduct a study of the effects that trading in securities by retail investors over the Internet or other interactive computer service has on the securities markets, including-- (1) with respect to ``day trading'' activities-- (A) whether a greater risk of fraud exists; (B) whether such trading results in market volatility; (C) the effects on individual companies, the stock of which fluctuates as a result of such volatility, if any; and (D) the effects on investors and their investment patterns resulting from such volatility, if any; and (2) the quality of execution received through online trading services, including the effect of ``payment for order flow'' and other practices on-- (A) the promptness of execution; and (B) the purchase or sale price obtained for the retail investor. (b) Report.--Not later than 1 year after the date of enactment of this Act, the Commission shall submit to the Congress a report on the results of its study under subsection (a). SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There is authorized to be appropriated to the Office of Internet Enforcement of the Securities and Exchange Commission $70,000,000 for each of fiscal years 2000 through 2004, for the purpose of Internet enforcement and other related investor protection activities, subject to appropriations Acts. Output:

Amends the Investment Advisers Act of 1940 to: (1) authorize the SEC to require an investment adviser to file requisite fees and documents with an SEC designee; and (2) require the SEC to require a designee to establish and maintain a readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings regarding its members. Sets a deadline for brokers, dealers, investment companies, and investment advisers engaged in retail transactions to make available to retail investors through a hypertext link to an SEC website access to SEC information regarding investor education and fraud prevention. Amends the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Advisers Act of 1940 to double the civil penalty for Internet-related violations. Directs the SEC to study and report to Congress on the market impact of online trading. Authorizes appropriations to the SEC Office of Internet Enforcement for investor protection activities.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. If you can, please add an explanation *before* you output your answer. Input: SECTION 1. SHORT TITLE; DEFINITIONS. (a) Short Title.--This Act may be cited as the ``Online Investor Protection Act of 1999''. (b) Definitions.--In this Act-- (1) the term ``Commission'' means the Securities and Exchange Commission; (2) the term ``Internet'' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; (3) the term ``interactive computer service'' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; (4) the term ``investment adviser'' has the same meaning as in section 202 of the Investment Advisers Act of 1940; (5) the term ``investment company'' has the same meaning as in section 3 of the Investment Company Act of 1940; (6) the term ``registered broker or dealer'' has the same meaning as in section 3 of the Securities Exchange Act of 1934; and (7) the term ``retail investor'' means-- (A) any investor other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and (B) any other similar person or class of persons, as the Commission determines to be appropriate. SEC. 2. ONLINE TRADING DISCLOSURES. The Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) is amended by inserting after section 35A the following: ``SEC. 35B. ONLINE TRADING DISCLOSURES. ``(a) In General.--Each online broker or dealer shall, on a quarterly basis, make available on the Internet or other interactive computer service, such information as the Commission may require, by rule or order, taking into account the needs of customers, and in such format and within such time periods as the Commission may prescribe regarding-- ``(1) the date, time, and duration of any system outage or other event that prevented or materially delayed the execution of online securities transactions during the preceding quarter; ``(2) any steps taken to address or prevent such outages or events; and ``(3) information regarding limiting risk of loss to securities investors that is unique to online trading, as required by the Commission, by rule or order. ``(b) Exceptions.--The Commission, by rule or order, may exempt from the requirements of subsection (a) any online broker or dealer, or class of online brokers or dealers, as the Commission determines to be appropriate. ``(c) Definitions.--In this section-- ``(1) the term `Internet' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; ``(2) the term `interactive computer service' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; ``(3) the term `online broker or dealer' means any broker or dealer that provides retail investors with a means to effect securities transactions over the Internet or an interactive computer service; ``(4) the term `online securities transaction' means a securities transaction effected between a retail investor and an online broker or dealer over the Internet or an interactive computer service; and ``(5) the term `retail investor' means-- ``(A) any customer of an online broker or dealer, other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and ``(B) any other similar person or class of persons, as the Commission determines to be appropriate, by rule or order.''. SEC. 3. EXTENDING DISCIPLINARY DISCLOSURES TO THE INTERNET. (a) In General.--Section l5A of the Securities Exchange Act of 1934 (15 U.S.C. 78o-3) is amended by striking subsection (i) and inserting the following: ``(i) Obligation To Maintain Disciplinary and Other Data.-- ``(1) Maintenance of system to respond to inquiries.--A registered securities association shall-- ``(A) establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving its members and associated persons of those members; and ``(B) promptly respond to such inquiries. ``(2) Recovery of costs.--A registered securities association may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--A registered securities association shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (b) Records and Reports of Investment Advisers.--Section 204 of the Investment Advisers Act of 1940 (15 U.S.C. 80b-4) is amended-- (1) by striking ``Every investment'' and inserting the following: ``(a) In General.--Every investment''; and (2) by adding at the end the following: ``(b) Filing Depositories.--The Commission, by rule or order, may require an investment adviser-- ``(1) to file with the Commission any fee, application, report, or notice required to be filed by this title or the rules issued under this title through any entity designated by the Commission for that purpose; and ``(2) to pay the reasonable costs associated with such filing and the establishment and maintenance of the systems required by subsection (c). ``(c) Access to Disciplinary and Other Information.-- ``(1) Maintenance of system to respond to inquiries.--The Commission shall require an entity designated by the Commission pursuant to subsection (b)(1)-- ``(A) to establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving investment advisers and persons associated with investment advisers; and ``(B) to respond promptly to such inquiries. ``(2) Recovery of costs.--An entity designated under subsection (b)(1) may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--An entity designated under subsection (b)(1) shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (c) Conforming Amendments.-- (1) In general.--Section 203A of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3a) is amended-- (A) by striking subsection (d); and (B) by redesignating subsection (e) as subsection (d). (2) Repeal.--Section 306 of the National Securities Markets Improvement Act of 1996 (Public Law 104-290; 110 Stat. 3438) is repealed. SEC. 4. ELECTRONIC ACCESS TO COMMISSION INFORMATION. (a) Electronic Links.--Not later than 1 year after the date of enactment of this Act, each broker or dealer, investment company, and investment adviser that effects securities transactions with retail investors, or makes securities market information available to retail investors for the purpose of effecting such transactions over the Internet or other interactive computer service, shall provide to those investors information regarding investor education and fraud prevention provided by the Commission, through a hypertext link to a Commission website established for that purpose, or in such other manner as may be prescribed by the Commission. (b) Regulatory Action.--The Commission shall issue final regulations to implement this section not later than 6 months after the date of enactment of this Act. SEC. 5. CIVIL PENALTIES FOR INTERNET-RELATED VIOLATIONS. (a) Securities Act of 1933.--Section 20(d)(2) of the Securities Act of 1933 (15 U.S.C. 77t(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the Act or omission resulting in a violation referred to in paragraph (1) the amount of the penalty provided for in this paragraph shall be doubled.''. (b) Securities Exchange Act of 1934.-- (1) Section 21.--Section 21(d)(3)(B) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(3)(B)) is amended by adding at the end the following: ``(iv) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subparagraph (A), the amount of the penalty provided for in this subparagraph shall be doubled.''. (2) Section 21b.--Section 21B(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78u-2(b)) is amended by adding at the end the following: ``(4) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subsection (a), the amount of the penalty provided for in this subsection shall be doubled.''. (c) Investment Advisers Act of 1940.-- (1) Section 203.--Section 203(i)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3(i)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (2) Section 209.--Section 209(e)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-9(e)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (d) Investment Company Act of 1940.--Section 9(d)(2) of the Investment Company Act of 1940 (15 U.S.C. 80a-9(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. SEC. 6. STUDY AND REPORT ON MARKET IMPACT OF ONLINE TRADING. (a) Study.--The Commission shall conduct a study of the effects that trading in securities by retail investors over the Internet or other interactive computer service has on the securities markets, including-- (1) with respect to ``day trading'' activities-- (A) whether a greater risk of fraud exists; (B) whether such trading results in market volatility; (C) the effects on individual companies, the stock of which fluctuates as a result of such volatility, if any; and (D) the effects on investors and their investment patterns resulting from such volatility, if any; and (2) the quality of execution received through online trading services, including the effect of ``payment for order flow'' and other practices on-- (A) the promptness of execution; and (B) the purchase or sale price obtained for the retail investor. (b) Report.--Not later than 1 year after the date of enactment of this Act, the Commission shall submit to the Congress a report on the results of its study under subsection (a). SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There is authorized to be appropriated to the Office of Internet Enforcement of the Securities and Exchange Commission $70,000,000 for each of fiscal years 2000 through 2004, for the purpose of Internet enforcement and other related investor protection activities, subject to appropriations Acts. Output:

Amends the Investment Advisers Act of 1940 to: (1) authorize the SEC to require an investment adviser to file requisite fees and documents with an SEC designee; and (2) require the SEC to require a designee to establish and maintain a readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings regarding its members. Sets a deadline for brokers, dealers, investment companies, and investment advisers engaged in retail transactions to make available to retail investors through a hypertext link to an SEC website access to SEC information regarding investor education and fraud prevention. Amends the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Advisers Act of 1940 to double the civil penalty for Internet-related violations. Directs the SEC to study and report to Congress on the market impact of online trading. Authorizes appropriations to the SEC Office of Internet Enforcement for investor protection activities.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE; DEFINITIONS. (a) Short Title.--This Act may be cited as the ``Online Investor Protection Act of 1999''. (b) Definitions.--In this Act-- (1) the term ``Commission'' means the Securities and Exchange Commission; (2) the term ``Internet'' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; (3) the term ``interactive computer service'' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; (4) the term ``investment adviser'' has the same meaning as in section 202 of the Investment Advisers Act of 1940; (5) the term ``investment company'' has the same meaning as in section 3 of the Investment Company Act of 1940; (6) the term ``registered broker or dealer'' has the same meaning as in section 3 of the Securities Exchange Act of 1934; and (7) the term ``retail investor'' means-- (A) any investor other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and (B) any other similar person or class of persons, as the Commission determines to be appropriate. SEC. 2. ONLINE TRADING DISCLOSURES. The Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) is amended by inserting after section 35A the following: ``SEC. 35B. ONLINE TRADING DISCLOSURES. ``(a) In General.--Each online broker or dealer shall, on a quarterly basis, make available on the Internet or other interactive computer service, such information as the Commission may require, by rule or order, taking into account the needs of customers, and in such format and within such time periods as the Commission may prescribe regarding-- ``(1) the date, time, and duration of any system outage or other event that prevented or materially delayed the execution of online securities transactions during the preceding quarter; ``(2) any steps taken to address or prevent such outages or events; and ``(3) information regarding limiting risk of loss to securities investors that is unique to online trading, as required by the Commission, by rule or order. ``(b) Exceptions.--The Commission, by rule or order, may exempt from the requirements of subsection (a) any online broker or dealer, or class of online brokers or dealers, as the Commission determines to be appropriate. ``(c) Definitions.--In this section-- ``(1) the term `Internet' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; ``(2) the term `interactive computer service' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; ``(3) the term `online broker or dealer' means any broker or dealer that provides retail investors with a means to effect securities transactions over the Internet or an interactive computer service; ``(4) the term `online securities transaction' means a securities transaction effected between a retail investor and an online broker or dealer over the Internet or an interactive computer service; and ``(5) the term `retail investor' means-- ``(A) any customer of an online broker or dealer, other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and ``(B) any other similar person or class of persons, as the Commission determines to be appropriate, by rule or order.''. SEC. 3. EXTENDING DISCIPLINARY DISCLOSURES TO THE INTERNET. (a) In General.--Section l5A of the Securities Exchange Act of 1934 (15 U.S.C. 78o-3) is amended by striking subsection (i) and inserting the following: ``(i) Obligation To Maintain Disciplinary and Other Data.-- ``(1) Maintenance of system to respond to inquiries.--A registered securities association shall-- ``(A) establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving its members and associated persons of those members; and ``(B) promptly respond to such inquiries. ``(2) Recovery of costs.--A registered securities association may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--A registered securities association shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (b) Records and Reports of Investment Advisers.--Section 204 of the Investment Advisers Act of 1940 (15 U.S.C. 80b-4) is amended-- (1) by striking ``Every investment'' and inserting the following: ``(a) In General.--Every investment''; and (2) by adding at the end the following: ``(b) Filing Depositories.--The Commission, by rule or order, may require an investment adviser-- ``(1) to file with the Commission any fee, application, report, or notice required to be filed by this title or the rules issued under this title through any entity designated by the Commission for that purpose; and ``(2) to pay the reasonable costs associated with such filing and the establishment and maintenance of the systems required by subsection (c). ``(c) Access to Disciplinary and Other Information.-- ``(1) Maintenance of system to respond to inquiries.--The Commission shall require an entity designated by the Commission pursuant to subsection (b)(1)-- ``(A) to establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving investment advisers and persons associated with investment advisers; and ``(B) to respond promptly to such inquiries. ``(2) Recovery of costs.--An entity designated under subsection (b)(1) may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--An entity designated under subsection (b)(1) shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (c) Conforming Amendments.-- (1) In general.--Section 203A of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3a) is amended-- (A) by striking subsection (d); and (B) by redesignating subsection (e) as subsection (d). (2) Repeal.--Section 306 of the National Securities Markets Improvement Act of 1996 (Public Law 104-290; 110 Stat. 3438) is repealed. SEC. 4. ELECTRONIC ACCESS TO COMMISSION INFORMATION. (a) Electronic Links.--Not later than 1 year after the date of enactment of this Act, each broker or dealer, investment company, and investment adviser that effects securities transactions with retail investors, or makes securities market information available to retail investors for the purpose of effecting such transactions over the Internet or other interactive computer service, shall provide to those investors information regarding investor education and fraud prevention provided by the Commission, through a hypertext link to a Commission website established for that purpose, or in such other manner as may be prescribed by the Commission. (b) Regulatory Action.--The Commission shall issue final regulations to implement this section not later than 6 months after the date of enactment of this Act. SEC. 5. CIVIL PENALTIES FOR INTERNET-RELATED VIOLATIONS. (a) Securities Act of 1933.--Section 20(d)(2) of the Securities Act of 1933 (15 U.S.C. 77t(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the Act or omission resulting in a violation referred to in paragraph (1) the amount of the penalty provided for in this paragraph shall be doubled.''. (b) Securities Exchange Act of 1934.-- (1) Section 21.--Section 21(d)(3)(B) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(3)(B)) is amended by adding at the end the following: ``(iv) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subparagraph (A), the amount of the penalty provided for in this subparagraph shall be doubled.''. (2) Section 21b.--Section 21B(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78u-2(b)) is amended by adding at the end the following: ``(4) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subsection (a), the amount of the penalty provided for in this subsection shall be doubled.''. (c) Investment Advisers Act of 1940.-- (1) Section 203.--Section 203(i)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3(i)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (2) Section 209.--Section 209(e)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-9(e)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (d) Investment Company Act of 1940.--Section 9(d)(2) of the Investment Company Act of 1940 (15 U.S.C. 80a-9(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. SEC. 6. STUDY AND REPORT ON MARKET IMPACT OF ONLINE TRADING. (a) Study.--The Commission shall conduct a study of the effects that trading in securities by retail investors over the Internet or other interactive computer service has on the securities markets, including-- (1) with respect to ``day trading'' activities-- (A) whether a greater risk of fraud exists; (B) whether such trading results in market volatility; (C) the effects on individual companies, the stock of which fluctuates as a result of such volatility, if any; and (D) the effects on investors and their investment patterns resulting from such volatility, if any; and (2) the quality of execution received through online trading services, including the effect of ``payment for order flow'' and other practices on-- (A) the promptness of execution; and (B) the purchase or sale price obtained for the retail investor. (b) Report.--Not later than 1 year after the date of enactment of this Act, the Commission shall submit to the Congress a report on the results of its study under subsection (a). SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There is authorized to be appropriated to the Office of Internet Enforcement of the Securities and Exchange Commission $70,000,000 for each of fiscal years 2000 through 2004, for the purpose of Internet enforcement and other related investor protection activities, subject to appropriations Acts. Output:

Amends the Investment Advisers Act of 1940 to: (1) authorize the SEC to require an investment adviser to file requisite fees and documents with an SEC designee; and (2) require the SEC to require a designee to establish and maintain a readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings regarding its members. Sets a deadline for brokers, dealers, investment companies, and investment advisers engaged in retail transactions to make available to retail investors through a hypertext link to an SEC website access to SEC information regarding investor education and fraud prevention. Amends the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Advisers Act of 1940 to double the civil penalty for Internet-related violations. Directs the SEC to study and report to Congress on the market impact of online trading. Authorizes appropriations to the SEC Office of Internet Enforcement for investor protection activities.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE; DEFINITIONS. (a) Short Title.--This Act may be cited as the ``Online Investor Protection Act of 1999''. (b) Definitions.--In this Act-- (1) the term ``Commission'' means the Securities and Exchange Commission; (2) the term ``Internet'' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; (3) the term ``interactive computer service'' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; (4) the term ``investment adviser'' has the same meaning as in section 202 of the Investment Advisers Act of 1940; (5) the term ``investment company'' has the same meaning as in section 3 of the Investment Company Act of 1940; (6) the term ``registered broker or dealer'' has the same meaning as in section 3 of the Securities Exchange Act of 1934; and (7) the term ``retail investor'' means-- (A) any investor other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and (B) any other similar person or class of persons, as the Commission determines to be appropriate. SEC. 2. ONLINE TRADING DISCLOSURES. The Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) is amended by inserting after section 35A the following: ``SEC. 35B. ONLINE TRADING DISCLOSURES. ``(a) In General.--Each online broker or dealer shall, on a quarterly basis, make available on the Internet or other interactive computer service, such information as the Commission may require, by rule or order, taking into account the needs of customers, and in such format and within such time periods as the Commission may prescribe regarding-- ``(1) the date, time, and duration of any system outage or other event that prevented or materially delayed the execution of online securities transactions during the preceding quarter; ``(2) any steps taken to address or prevent such outages or events; and ``(3) information regarding limiting risk of loss to securities investors that is unique to online trading, as required by the Commission, by rule or order. ``(b) Exceptions.--The Commission, by rule or order, may exempt from the requirements of subsection (a) any online broker or dealer, or class of online brokers or dealers, as the Commission determines to be appropriate. ``(c) Definitions.--In this section-- ``(1) the term `Internet' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; ``(2) the term `interactive computer service' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; ``(3) the term `online broker or dealer' means any broker or dealer that provides retail investors with a means to effect securities transactions over the Internet or an interactive computer service; ``(4) the term `online securities transaction' means a securities transaction effected between a retail investor and an online broker or dealer over the Internet or an interactive computer service; and ``(5) the term `retail investor' means-- ``(A) any customer of an online broker or dealer, other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and ``(B) any other similar person or class of persons, as the Commission determines to be appropriate, by rule or order.''. SEC. 3. EXTENDING DISCIPLINARY DISCLOSURES TO THE INTERNET. (a) In General.--Section l5A of the Securities Exchange Act of 1934 (15 U.S.C. 78o-3) is amended by striking subsection (i) and inserting the following: ``(i) Obligation To Maintain Disciplinary and Other Data.-- ``(1) Maintenance of system to respond to inquiries.--A registered securities association shall-- ``(A) establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving its members and associated persons of those members; and ``(B) promptly respond to such inquiries. ``(2) Recovery of costs.--A registered securities association may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--A registered securities association shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (b) Records and Reports of Investment Advisers.--Section 204 of the Investment Advisers Act of 1940 (15 U.S.C. 80b-4) is amended-- (1) by striking ``Every investment'' and inserting the following: ``(a) In General.--Every investment''; and (2) by adding at the end the following: ``(b) Filing Depositories.--The Commission, by rule or order, may require an investment adviser-- ``(1) to file with the Commission any fee, application, report, or notice required to be filed by this title or the rules issued under this title through any entity designated by the Commission for that purpose; and ``(2) to pay the reasonable costs associated with such filing and the establishment and maintenance of the systems required by subsection (c). ``(c) Access to Disciplinary and Other Information.-- ``(1) Maintenance of system to respond to inquiries.--The Commission shall require an entity designated by the Commission pursuant to subsection (b)(1)-- ``(A) to establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving investment advisers and persons associated with investment advisers; and ``(B) to respond promptly to such inquiries. ``(2) Recovery of costs.--An entity designated under subsection (b)(1) may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--An entity designated under subsection (b)(1) shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (c) Conforming Amendments.-- (1) In general.--Section 203A of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3a) is amended-- (A) by striking subsection (d); and (B) by redesignating subsection (e) as subsection (d). (2) Repeal.--Section 306 of the National Securities Markets Improvement Act of 1996 (Public Law 104-290; 110 Stat. 3438) is repealed. SEC. 4. ELECTRONIC ACCESS TO COMMISSION INFORMATION. (a) Electronic Links.--Not later than 1 year after the date of enactment of this Act, each broker or dealer, investment company, and investment adviser that effects securities transactions with retail investors, or makes securities market information available to retail investors for the purpose of effecting such transactions over the Internet or other interactive computer service, shall provide to those investors information regarding investor education and fraud prevention provided by the Commission, through a hypertext link to a Commission website established for that purpose, or in such other manner as may be prescribed by the Commission. (b) Regulatory Action.--The Commission shall issue final regulations to implement this section not later than 6 months after the date of enactment of this Act. SEC. 5. CIVIL PENALTIES FOR INTERNET-RELATED VIOLATIONS. (a) Securities Act of 1933.--Section 20(d)(2) of the Securities Act of 1933 (15 U.S.C. 77t(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the Act or omission resulting in a violation referred to in paragraph (1) the amount of the penalty provided for in this paragraph shall be doubled.''. (b) Securities Exchange Act of 1934.-- (1) Section 21.--Section 21(d)(3)(B) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(3)(B)) is amended by adding at the end the following: ``(iv) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subparagraph (A), the amount of the penalty provided for in this subparagraph shall be doubled.''. (2) Section 21b.--Section 21B(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78u-2(b)) is amended by adding at the end the following: ``(4) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subsection (a), the amount of the penalty provided for in this subsection shall be doubled.''. (c) Investment Advisers Act of 1940.-- (1) Section 203.--Section 203(i)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3(i)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (2) Section 209.--Section 209(e)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-9(e)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (d) Investment Company Act of 1940.--Section 9(d)(2) of the Investment Company Act of 1940 (15 U.S.C. 80a-9(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. SEC. 6. STUDY AND REPORT ON MARKET IMPACT OF ONLINE TRADING. (a) Study.--The Commission shall conduct a study of the effects that trading in securities by retail investors over the Internet or other interactive computer service has on the securities markets, including-- (1) with respect to ``day trading'' activities-- (A) whether a greater risk of fraud exists; (B) whether such trading results in market volatility; (C) the effects on individual companies, the stock of which fluctuates as a result of such volatility, if any; and (D) the effects on investors and their investment patterns resulting from such volatility, if any; and (2) the quality of execution received through online trading services, including the effect of ``payment for order flow'' and other practices on-- (A) the promptness of execution; and (B) the purchase or sale price obtained for the retail investor. (b) Report.--Not later than 1 year after the date of enactment of this Act, the Commission shall submit to the Congress a report on the results of its study under subsection (a). SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There is authorized to be appropriated to the Office of Internet Enforcement of the Securities and Exchange Commission $70,000,000 for each of fiscal years 2000 through 2004, for the purpose of Internet enforcement and other related investor protection activities, subject to appropriations Acts. Output:

Amends the Investment Advisers Act of 1940 to: (1) authorize the SEC to require an investment adviser to file requisite fees and documents with an SEC designee; and (2) require the SEC to require a designee to establish and maintain a readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings regarding its members. Sets a deadline for brokers, dealers, investment companies, and investment advisers engaged in retail transactions to make available to retail investors through a hypertext link to an SEC website access to SEC information regarding investor education and fraud prevention. Amends the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Advisers Act of 1940 to double the civil penalty for Internet-related violations. Directs the SEC to study and report to Congress on the market impact of online trading. Authorizes appropriations to the SEC Office of Internet Enforcement for investor protection activities.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE; DEFINITIONS. (a) Short Title.--This Act may be cited as the ``Online Investor Protection Act of 1999''. (b) Definitions.--In this Act-- (1) the term ``Commission'' means the Securities and Exchange Commission; (2) the term ``Internet'' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; (3) the term ``interactive computer service'' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; (4) the term ``investment adviser'' has the same meaning as in section 202 of the Investment Advisers Act of 1940; (5) the term ``investment company'' has the same meaning as in section 3 of the Investment Company Act of 1940; (6) the term ``registered broker or dealer'' has the same meaning as in section 3 of the Securities Exchange Act of 1934; and (7) the term ``retail investor'' means-- (A) any investor other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and (B) any other similar person or class of persons, as the Commission determines to be appropriate. SEC. 2. ONLINE TRADING DISCLOSURES. The Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) is amended by inserting after section 35A the following: ``SEC. 35B. ONLINE TRADING DISCLOSURES. ``(a) In General.--Each online broker or dealer shall, on a quarterly basis, make available on the Internet or other interactive computer service, such information as the Commission may require, by rule or order, taking into account the needs of customers, and in such format and within such time periods as the Commission may prescribe regarding-- ``(1) the date, time, and duration of any system outage or other event that prevented or materially delayed the execution of online securities transactions during the preceding quarter; ``(2) any steps taken to address or prevent such outages or events; and ``(3) information regarding limiting risk of loss to securities investors that is unique to online trading, as required by the Commission, by rule or order. ``(b) Exceptions.--The Commission, by rule or order, may exempt from the requirements of subsection (a) any online broker or dealer, or class of online brokers or dealers, as the Commission determines to be appropriate. ``(c) Definitions.--In this section-- ``(1) the term `Internet' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; ``(2) the term `interactive computer service' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; ``(3) the term `online broker or dealer' means any broker or dealer that provides retail investors with a means to effect securities transactions over the Internet or an interactive computer service; ``(4) the term `online securities transaction' means a securities transaction effected between a retail investor and an online broker or dealer over the Internet or an interactive computer service; and ``(5) the term `retail investor' means-- ``(A) any customer of an online broker or dealer, other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and ``(B) any other similar person or class of persons, as the Commission determines to be appropriate, by rule or order.''. SEC. 3. EXTENDING DISCIPLINARY DISCLOSURES TO THE INTERNET. (a) In General.--Section l5A of the Securities Exchange Act of 1934 (15 U.S.C. 78o-3) is amended by striking subsection (i) and inserting the following: ``(i) Obligation To Maintain Disciplinary and Other Data.-- ``(1) Maintenance of system to respond to inquiries.--A registered securities association shall-- ``(A) establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving its members and associated persons of those members; and ``(B) promptly respond to such inquiries. ``(2) Recovery of costs.--A registered securities association may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--A registered securities association shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (b) Records and Reports of Investment Advisers.--Section 204 of the Investment Advisers Act of 1940 (15 U.S.C. 80b-4) is amended-- (1) by striking ``Every investment'' and inserting the following: ``(a) In General.--Every investment''; and (2) by adding at the end the following: ``(b) Filing Depositories.--The Commission, by rule or order, may require an investment adviser-- ``(1) to file with the Commission any fee, application, report, or notice required to be filed by this title or the rules issued under this title through any entity designated by the Commission for that purpose; and ``(2) to pay the reasonable costs associated with such filing and the establishment and maintenance of the systems required by subsection (c). ``(c) Access to Disciplinary and Other Information.-- ``(1) Maintenance of system to respond to inquiries.--The Commission shall require an entity designated by the Commission pursuant to subsection (b)(1)-- ``(A) to establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving investment advisers and persons associated with investment advisers; and ``(B) to respond promptly to such inquiries. ``(2) Recovery of costs.--An entity designated under subsection (b)(1) may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--An entity designated under subsection (b)(1) shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (c) Conforming Amendments.-- (1) In general.--Section 203A of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3a) is amended-- (A) by striking subsection (d); and (B) by redesignating subsection (e) as subsection (d). (2) Repeal.--Section 306 of the National Securities Markets Improvement Act of 1996 (Public Law 104-290; 110 Stat. 3438) is repealed. SEC. 4. ELECTRONIC ACCESS TO COMMISSION INFORMATION. (a) Electronic Links.--Not later than 1 year after the date of enactment of this Act, each broker or dealer, investment company, and investment adviser that effects securities transactions with retail investors, or makes securities market information available to retail investors for the purpose of effecting such transactions over the Internet or other interactive computer service, shall provide to those investors information regarding investor education and fraud prevention provided by the Commission, through a hypertext link to a Commission website established for that purpose, or in such other manner as may be prescribed by the Commission. (b) Regulatory Action.--The Commission shall issue final regulations to implement this section not later than 6 months after the date of enactment of this Act. SEC. 5. CIVIL PENALTIES FOR INTERNET-RELATED VIOLATIONS. (a) Securities Act of 1933.--Section 20(d)(2) of the Securities Act of 1933 (15 U.S.C. 77t(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the Act or omission resulting in a violation referred to in paragraph (1) the amount of the penalty provided for in this paragraph shall be doubled.''. (b) Securities Exchange Act of 1934.-- (1) Section 21.--Section 21(d)(3)(B) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(3)(B)) is amended by adding at the end the following: ``(iv) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subparagraph (A), the amount of the penalty provided for in this subparagraph shall be doubled.''. (2) Section 21b.--Section 21B(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78u-2(b)) is amended by adding at the end the following: ``(4) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subsection (a), the amount of the penalty provided for in this subsection shall be doubled.''. (c) Investment Advisers Act of 1940.-- (1) Section 203.--Section 203(i)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3(i)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (2) Section 209.--Section 209(e)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-9(e)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (d) Investment Company Act of 1940.--Section 9(d)(2) of the Investment Company Act of 1940 (15 U.S.C. 80a-9(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. SEC. 6. STUDY AND REPORT ON MARKET IMPACT OF ONLINE TRADING. (a) Study.--The Commission shall conduct a study of the effects that trading in securities by retail investors over the Internet or other interactive computer service has on the securities markets, including-- (1) with respect to ``day trading'' activities-- (A) whether a greater risk of fraud exists; (B) whether such trading results in market volatility; (C) the effects on individual companies, the stock of which fluctuates as a result of such volatility, if any; and (D) the effects on investors and their investment patterns resulting from such volatility, if any; and (2) the quality of execution received through online trading services, including the effect of ``payment for order flow'' and other practices on-- (A) the promptness of execution; and (B) the purchase or sale price obtained for the retail investor. (b) Report.--Not later than 1 year after the date of enactment of this Act, the Commission shall submit to the Congress a report on the results of its study under subsection (a). SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There is authorized to be appropriated to the Office of Internet Enforcement of the Securities and Exchange Commission $70,000,000 for each of fiscal years 2000 through 2004, for the purpose of Internet enforcement and other related investor protection activities, subject to appropriations Acts. Output:

Amends the Investment Advisers Act of 1940 to: (1) authorize the SEC to require an investment adviser to file requisite fees and documents with an SEC designee; and (2) require the SEC to require a designee to establish and maintain a readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings regarding its members. Sets a deadline for brokers, dealers, investment companies, and investment advisers engaged in retail transactions to make available to retail investors through a hypertext link to an SEC website access to SEC information regarding investor education and fraud prevention. Amends the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Advisers Act of 1940 to double the civil penalty for Internet-related violations. Directs the SEC to study and report to Congress on the market impact of online trading. Authorizes appropriations to the SEC Office of Internet Enforcement for investor protection activities.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Please output an explanation first and then come to your conclusion and create an output. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE; DEFINITIONS. (a) Short Title.--This Act may be cited as the ``Online Investor Protection Act of 1999''. (b) Definitions.--In this Act-- (1) the term ``Commission'' means the Securities and Exchange Commission; (2) the term ``Internet'' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; (3) the term ``interactive computer service'' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; (4) the term ``investment adviser'' has the same meaning as in section 202 of the Investment Advisers Act of 1940; (5) the term ``investment company'' has the same meaning as in section 3 of the Investment Company Act of 1940; (6) the term ``registered broker or dealer'' has the same meaning as in section 3 of the Securities Exchange Act of 1934; and (7) the term ``retail investor'' means-- (A) any investor other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and (B) any other similar person or class of persons, as the Commission determines to be appropriate. SEC. 2. ONLINE TRADING DISCLOSURES. The Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) is amended by inserting after section 35A the following: ``SEC. 35B. ONLINE TRADING DISCLOSURES. ``(a) In General.--Each online broker or dealer shall, on a quarterly basis, make available on the Internet or other interactive computer service, such information as the Commission may require, by rule or order, taking into account the needs of customers, and in such format and within such time periods as the Commission may prescribe regarding-- ``(1) the date, time, and duration of any system outage or other event that prevented or materially delayed the execution of online securities transactions during the preceding quarter; ``(2) any steps taken to address or prevent such outages or events; and ``(3) information regarding limiting risk of loss to securities investors that is unique to online trading, as required by the Commission, by rule or order. ``(b) Exceptions.--The Commission, by rule or order, may exempt from the requirements of subsection (a) any online broker or dealer, or class of online brokers or dealers, as the Commission determines to be appropriate. ``(c) Definitions.--In this section-- ``(1) the term `Internet' means the international computer network of both Federal and non-Federal interoperable packet switched data networks; ``(2) the term `interactive computer service' means any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and such systems operated or services offered by libraries or educational institutions; ``(3) the term `online broker or dealer' means any broker or dealer that provides retail investors with a means to effect securities transactions over the Internet or an interactive computer service; ``(4) the term `online securities transaction' means a securities transaction effected between a retail investor and an online broker or dealer over the Internet or an interactive computer service; and ``(5) the term `retail investor' means-- ``(A) any customer of an online broker or dealer, other than an accredited investor (as defined in section 2(a)(15) of the Securities Act of 1933); and ``(B) any other similar person or class of persons, as the Commission determines to be appropriate, by rule or order.''. SEC. 3. EXTENDING DISCIPLINARY DISCLOSURES TO THE INTERNET. (a) In General.--Section l5A of the Securities Exchange Act of 1934 (15 U.S.C. 78o-3) is amended by striking subsection (i) and inserting the following: ``(i) Obligation To Maintain Disciplinary and Other Data.-- ``(1) Maintenance of system to respond to inquiries.--A registered securities association shall-- ``(A) establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving its members and associated persons of those members; and ``(B) promptly respond to such inquiries. ``(2) Recovery of costs.--A registered securities association may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--A registered securities association shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (b) Records and Reports of Investment Advisers.--Section 204 of the Investment Advisers Act of 1940 (15 U.S.C. 80b-4) is amended-- (1) by striking ``Every investment'' and inserting the following: ``(a) In General.--Every investment''; and (2) by adding at the end the following: ``(b) Filing Depositories.--The Commission, by rule or order, may require an investment adviser-- ``(1) to file with the Commission any fee, application, report, or notice required to be filed by this title or the rules issued under this title through any entity designated by the Commission for that purpose; and ``(2) to pay the reasonable costs associated with such filing and the establishment and maintenance of the systems required by subsection (c). ``(c) Access to Disciplinary and Other Information.-- ``(1) Maintenance of system to respond to inquiries.--The Commission shall require an entity designated by the Commission pursuant to subsection (b)(1)-- ``(A) to establish and maintain a toll-free telephone listing or other readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings and other information involving investment advisers and persons associated with investment advisers; and ``(B) to respond promptly to such inquiries. ``(2) Recovery of costs.--An entity designated under subsection (b)(1) may charge persons, other than individual investors, reasonable fees for responses to inquiries referred to in paragraph (1). ``(3) Limitation on liability.--An entity designated under subsection (b)(1) shall not have any liability to any person for any action taken or omitted in good faith under this subsection.''. (c) Conforming Amendments.-- (1) In general.--Section 203A of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3a) is amended-- (A) by striking subsection (d); and (B) by redesignating subsection (e) as subsection (d). (2) Repeal.--Section 306 of the National Securities Markets Improvement Act of 1996 (Public Law 104-290; 110 Stat. 3438) is repealed. SEC. 4. ELECTRONIC ACCESS TO COMMISSION INFORMATION. (a) Electronic Links.--Not later than 1 year after the date of enactment of this Act, each broker or dealer, investment company, and investment adviser that effects securities transactions with retail investors, or makes securities market information available to retail investors for the purpose of effecting such transactions over the Internet or other interactive computer service, shall provide to those investors information regarding investor education and fraud prevention provided by the Commission, through a hypertext link to a Commission website established for that purpose, or in such other manner as may be prescribed by the Commission. (b) Regulatory Action.--The Commission shall issue final regulations to implement this section not later than 6 months after the date of enactment of this Act. SEC. 5. CIVIL PENALTIES FOR INTERNET-RELATED VIOLATIONS. (a) Securities Act of 1933.--Section 20(d)(2) of the Securities Act of 1933 (15 U.S.C. 77t(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the Act or omission resulting in a violation referred to in paragraph (1) the amount of the penalty provided for in this paragraph shall be doubled.''. (b) Securities Exchange Act of 1934.-- (1) Section 21.--Section 21(d)(3)(B) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(3)(B)) is amended by adding at the end the following: ``(iv) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subparagraph (A), the amount of the penalty provided for in this subparagraph shall be doubled.''. (2) Section 21b.--Section 21B(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78u-2(b)) is amended by adding at the end the following: ``(4) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B) is used as part of the act or omission resulting in a violation referred to in subsection (a), the amount of the penalty provided for in this subsection shall be doubled.''. (c) Investment Advisers Act of 1940.-- (1) Section 203.--Section 203(i)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-3(i)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (2) Section 209.--Section 209(e)(2) of the Investment Advisers Act of 1940 (15 U.S.C. 80b-9(e)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. (d) Investment Company Act of 1940.--Section 9(d)(2) of the Investment Company Act of 1940 (15 U.S.C. 80a-9(d)(2)) is amended by adding at the end the following: ``(D) Internet-related violations.--In any case in which the Internet or other interactive computer service (as defined in section 35B of the Securities Exchange Act of 1934) is used as part of the act or omission resulting in a violation referred to in paragraph (1), the amount of the penalty provided for in this paragraph shall be doubled.''. SEC. 6. STUDY AND REPORT ON MARKET IMPACT OF ONLINE TRADING. (a) Study.--The Commission shall conduct a study of the effects that trading in securities by retail investors over the Internet or other interactive computer service has on the securities markets, including-- (1) with respect to ``day trading'' activities-- (A) whether a greater risk of fraud exists; (B) whether such trading results in market volatility; (C) the effects on individual companies, the stock of which fluctuates as a result of such volatility, if any; and (D) the effects on investors and their investment patterns resulting from such volatility, if any; and (2) the quality of execution received through online trading services, including the effect of ``payment for order flow'' and other practices on-- (A) the promptness of execution; and (B) the purchase or sale price obtained for the retail investor. (b) Report.--Not later than 1 year after the date of enactment of this Act, the Commission shall submit to the Congress a report on the results of its study under subsection (a). SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There is authorized to be appropriated to the Office of Internet Enforcement of the Securities and Exchange Commission $70,000,000 for each of fiscal years 2000 through 2004, for the purpose of Internet enforcement and other related investor protection activities, subject to appropriations Acts. Output:

Amends the Investment Advisers Act of 1940 to: (1) authorize the SEC to require an investment adviser to file requisite fees and documents with an SEC designee; and (2) require the SEC to require a designee to establish and maintain a readily accessible electronic process to receive inquiries regarding disciplinary actions and proceedings regarding its members. Sets a deadline for brokers, dealers, investment companies, and investment advisers engaged in retail transactions to make available to retail investors through a hypertext link to an SEC website access to SEC information regarding investor education and fraud prevention. Amends the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Advisers Act of 1940 to double the civil penalty for Internet-related violations. Directs the SEC to study and report to Congress on the market impact of online trading. Authorizes appropriations to the SEC Office of Internet Enforcement for investor protection activities.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Syria Accountability Act of 2002''. SEC. 2. FINDINGS. Congress makes the following findings: (1) On September 20, 2001, President George Bush stated at a joint session of Congress that ``[e]very nation, in every region, now has a decision to make . . . [e]ither you are with us, or you are with the terrorists . . . [f]rom this day forward, any nation that continues to harbor or support terrorism will be regarded by the United States as a hostile regime''. (2) United Nations Security Council Resolution 1373 (September 28, 2001) mandates that all states ``refrain from providing any form of support, active or passive, to entities or persons involved in terrorist acts'', take ``the necessary steps to prevent the commission of terrorist acts'', and ``deny safe haven to those who finance, plan, support, or commit terrorist acts''. (3) The Government of Syria is currently prohibited by United States law from receiving United States assistance because it is listed as state sponsor of terrorism. (4) Although the Department of State lists Syria as a state sponsor of terrorism and reports that Syria provides ``safe haven and support to several terrorist groups'', fewer United States sanctions apply with respect to Syria than with respect to any other country that is listed as a state sponsor of terrorism. (5) Terrorist groups, including Hizballah, Hamas, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command maintain offices, training camps, and other facilities on Syrian territory and operate in areas of Lebanon occupied by the Syrian armed forces and receive supplies from Iran through Syria. (6) United Nations Security Council Resolution 520 (September 17, 1982) calls for ``strict respect of the sovereignty, territorial integrity, unity and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese Army throughout Lebanon''. (7) More than 20,000 Syrian troops and security personnel occupy much of the sovereign territory of Lebanon exerting undue influence upon its government and undermining its political independence. (8) Since 1990 the Senate and House of Representatives have passed seven bills and resolutions which call for the withdrawal of Syrian armed forces from Lebanon. (9) Large and increasing numbers of the Lebanese people from across the political spectrum in Lebanon have mounted peaceful and democratic calls for the withdrawal of the Syrian Army from Lebanese soil. (10) Israel has withdrawn all of its armed forces from Lebanon in accordance with United Nations Security Council Resolution 425 (March 19, 1978), as certified by the United Nations Secretary General. (11) Even in the face of this United Nations certification that acknowledged Israel's full compliance with Resolution 425, Syria permits attacks by Hizballah and other militant organizations on Israeli outposts at Shebaa Farms, under the false guise that it remains Lebanese land, and is also permitting attacks on civilian targets in Israel. (12) Syria will not allow Lebanon--a sovereign country--to fulfill its obligation in accordance with Security Council Resolution 425 to deploy its troops to southern Lebanon. (13) As a result, the Israeli-Lebanese border and much of southern Lebanon is under the control of Hizballah which continues to attack Israeli positions and allows Iranian Revolutionary Guards and other militant groups to operate freely in the area, destabilizing the entire region. (14) The United States provides $40,000,000 in assistance to the Lebanese people through private nongovernmental organizations, $7,900,000 of which is provided to Lebanese- American educational institutions. (15) In the State of the Union address on January 29, 2002, President Bush declared that the United States will ``work closely with our coalition to deny terrorists and their state sponsors the materials, technology, and expertise to make and deliver weapons of mass destruction''. (16) The Government of Syria continues to develop and deploy short and medium range ballistic missiles. (17) The Government of Syria is pursuing the development and production of biological and chemical weapons. (18) United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions restrict the sale of oil and other commodities by Iraq, except to the extent authorized by other relevant resolutions. (19) Syria, a non-permanent United Nations Security Council member, is receiving between 150,000 and 200,000 barrels of oil from Iraq in violation of Security Council Resolution 661 and subsequent relevant resolutions. (20) Syrian President Bashar Assad promised Secretary of State Powell in February 2001 to end violations of Security Council Resolution 661 but this pledge has not been fulfilled. SEC. 3. SENSE OF CONGRESS. It is the sense of Congress that-- (1) the Government of Syria should immediately and unconditionally halt support for terrorism, permanently and openly declare its total renunciation of all forms of terrorism, and close all terrorist offices and facilities in Syria, including the offices of Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command; (2) the Government of Syria should immediately declare its commitment to completely withdraw its armed forces, including military, paramilitary, and security forces, from Lebanon, and set a firm timetable for such withdrawal; (3) the Government of Lebanon should deploy the Lebanese armed forces to all areas of Lebanon, including South Lebanon, in accordance with United Nations Security Council Resolution 520 (September 17, 1982), in order to assert the sovereignty of the Lebanese state over all of its territory, and should evict all terrorist and foreign forces from southern Lebanon, including Hizballah and the Iranian Revolutionary Guards; (4) the Government of Syria should halt the development and deployment of short and medium range ballistic missiles and cease the development and production of biological and chemical weapons; (5) the Government of Syria should halt illegal imports and transshipments of Iraqi oil and come into full compliance with United Nations Security Council Resolution 661 and subsequent relevant resolutions; (6) the Governments of Lebanon and Syria should enter into serious unconditional bilateral negotiations with the Government of Israel in order to realize a full and permanent peace; and (7) the United States should continue to provide humanitarian and educational assistance to the people of Lebanon only through appropriate private, nongovernmental organizations and appropriate international organizations, until such time as the Government of Lebanon asserts sovereignty and control over all of its territory and borders and achieves full political independence, as called for in United Nations Security Council Resolution 520. SEC. 4. STATEMENT OF POLICY. It should be the policy of the United States that-- (1) the United States will continue its campaign against international terror to all places where terrorism exists; (2) Syria will be held responsible for all attacks committed by Hizballah and other terrorist groups with offices or other facilities in Syria, or bases in areas of Lebanon occupied by Syria; (3) the United States will work to deny Syria the ability to support acts of international terrorism and efforts to develop or acquire weapons of mass destruction; (4) the Secretary of State will continue to list Syria as a state sponsor of terrorism until Syria ends its support for terrorism, including its support of Hizballah and other terrorist groups in Lebanon and its hosting of terrorist groups in Damascus, and comes into full compliance with United States law relating to terrorism and United Nations Security Council Resolution 1373 (September 28, 2001); (5) the full restoration of Lebanon's sovereignty, political independence, and territorial integrity is in the national security interest of the United States; (6) Syria is in violation of United Nations Security Council Resolution 520 (September 17, 1982) through its continued occupation of Lebanese territory and its encroachment upon its political independence; (7) Syria's obligation to withdraw from Lebanon is not conditioned upon progress in the Israeli-Syrian or Israeli- Lebanese peace process but derives from Syria's obligation under Security Council Resolution 520; (8) Syria's acquisition of weapons of mass destruction and ballistic missile programs threaten the security of the Middle East and the national security interests of the United States; (9) Syria is in violation of United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions through its continued purchase of oil from Iraq; and (10) the United States will not provide any assistance to Syria and will oppose multilateral assistance for Syria until Syria withdraws its armed forces from Lebanon, halts the development and deployment of weapons of mass destruction and ballistic missiles, and complies with Security Council Resolution 661 and subsequent relevant resolutions. SEC. 5. PENALTIES AND AUTHORIZATION. (a) Penalties.--Until the President makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (c) and certifies such determination to Congress in accordance with such subsection-- (1) the President shall prohibit the export to Syria of any item, including the issuance of a license for the export of any item, on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations (15 C.F.R. part 730 et seq.); (2) the President shall prohibit United States Government assistance, including loans, credits, or other financial assistance, to United States businesses with respect to investment or other activities in Syria; (3) the President shall prohibit the conduct of programs of the Overseas Private Investment Corporation and the Trade and Development Agency in or with respect to Syria; and (4) the President shall impose two or more of the following sanctions: (A) Prohibit the export of products of the United States (other than food and medicine) to Syria. (B) Prohibit United States businesses from investing or operating in Syria. (C) Restrict Syrian diplomats in Washington, D.C., and at the United Nations in New York City, to travel only within a 25-mile radius of Washington, D.C., or the United Nations headquarters building, respectively. (D) Prohibit aircraft of any air carrier owned or controlled by Syria to take off from, land in, or overfly the United States. (E) Reduce United States diplomatic contacts with Syria (other than those contacts required to protect United States interests or carry out the purposes of this Act). (F) Block transactions in any property in which the Government of Syria has any interest, by any person, or with respect to any property, subject to the jurisdiction of the United States. (b) Waiver.--The President may waive the application of either paragraph (2) or (3) (or both) of subsection (a) if the President determines that it is in the national security interest of the United States to do so. (c) Authority To Provide Assistance to Syria and Lebanon.--If the President-- (1) makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (d) and certifies such determination to Congress in accordance with such subsection; (2) determines that substantial progress has been made both in negotiations aimed at achieving a peace agreement between Israel and Syria and in negotiations aimed at achieving a peace agreement between Israel and Lebanon; and (3) determines that the Government of Syria is strictly respecting the sovereignty, territorial integrity, unity, and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese army throughout Lebanon, as required under paragraph (4) of United Nations Security Council Resolution 520 (1982), then the President is authorized notwithstanding any other provision of law to provide assistance to Syria and Lebanon under chapter 1 of Part I of the Foreign Assistance Act of 1961 (relating to development assistance). (d) Certification.--A certification under this subsection is a certification transmitted to the appropriate congressional committees of a determination made by the President that-- (1) the Government of Syria does not provide support for international terrorist groups and does not allow terrorist groups, such as Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command to maintain facilities in Syria; (2) the Government of Syria has withdrawn all Syrian military, intelligence, and other security personnel from Lebanon; (3) the Government of Syria has ceased the development and deployment of ballistic missiles and has ceased the development and production of biological and chemical weapons; and (4) the Government of Syria is no longer in violation of United Nations Security Council Resolution 661 and subsequent relevant resolutions. SEC. 6. REPORT. (a) Report.--Not later than 6 months after the date of the enactment of this Act, and every 12 months thereafter until the conditions described in paragraphs (1) through (4) of section 5(c) are satisfied, the Secretary of State shall submit to the appropriate congressional committees a report on-- (1) Syria's progress toward meeting the conditions described in paragraphs (1) through (4) of section 5(c); and (2) connections, if any, between individual terrorists and terrorist groups which maintain offices, training camps, or other facilities on Syrian territory, or operate in areas of Lebanon occupied by the Syrian armed forces, and the attacks against the United States that occurred on September 11, 2001, and other terrorist attacks on the United States or its citizens, installations, or allies. (b) Form.--The report submitted under subsection (a) shall be in unclassified form but may include a classified annex. SEC. 7. DEFINITION OF APPROPRIATE CONGRESSIONAL COMMITTEES. In this Act, the term ``appropriate congressional committees'' means the Committee on International Relations of the House of Representatives and the Committee on Foreign Relations of the Senate. Output:

Syria Accountability Act of 2002 - Prohibits the President from exporting any item on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations, providing any U.S. assistance to U.S. businesses with respect to investment or other activities, or conducting Overseas Private Investment Corporation and Trade Development Agency programs in or with respect to Syria.Directs the President to impose two or more specified sanctions against Syria.Requires maintenance of such prohibition and sanctions until the President certifies that Syria meets specified requirements, including that it: (1) does not support international terrorist groups; (2) has withdrawn all of its military personnel from Lebanon; (3) has ceased the development and deployment of ballistic missiles and biological and chemical weapons; (4) is no longer in violation of United Nations (UN) Security Council Resolution 661 and subsequent relevant resolutions; (5) has made substantial progress in negotiations aimed at a peace agreement with Israel and a peace agreement between Israel and Lebanon; and (6) is respecting the sovereignty and political independence of Lebanon as required under UN Security Council Resolution 520. Authorizes the President to provide development assistance to Syria and Lebanon if these six requirements are met.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain yourself. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Syria Accountability Act of 2002''. SEC. 2. FINDINGS. Congress makes the following findings: (1) On September 20, 2001, President George Bush stated at a joint session of Congress that ``[e]very nation, in every region, now has a decision to make . . . [e]ither you are with us, or you are with the terrorists . . . [f]rom this day forward, any nation that continues to harbor or support terrorism will be regarded by the United States as a hostile regime''. (2) United Nations Security Council Resolution 1373 (September 28, 2001) mandates that all states ``refrain from providing any form of support, active or passive, to entities or persons involved in terrorist acts'', take ``the necessary steps to prevent the commission of terrorist acts'', and ``deny safe haven to those who finance, plan, support, or commit terrorist acts''. (3) The Government of Syria is currently prohibited by United States law from receiving United States assistance because it is listed as state sponsor of terrorism. (4) Although the Department of State lists Syria as a state sponsor of terrorism and reports that Syria provides ``safe haven and support to several terrorist groups'', fewer United States sanctions apply with respect to Syria than with respect to any other country that is listed as a state sponsor of terrorism. (5) Terrorist groups, including Hizballah, Hamas, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command maintain offices, training camps, and other facilities on Syrian territory and operate in areas of Lebanon occupied by the Syrian armed forces and receive supplies from Iran through Syria. (6) United Nations Security Council Resolution 520 (September 17, 1982) calls for ``strict respect of the sovereignty, territorial integrity, unity and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese Army throughout Lebanon''. (7) More than 20,000 Syrian troops and security personnel occupy much of the sovereign territory of Lebanon exerting undue influence upon its government and undermining its political independence. (8) Since 1990 the Senate and House of Representatives have passed seven bills and resolutions which call for the withdrawal of Syrian armed forces from Lebanon. (9) Large and increasing numbers of the Lebanese people from across the political spectrum in Lebanon have mounted peaceful and democratic calls for the withdrawal of the Syrian Army from Lebanese soil. (10) Israel has withdrawn all of its armed forces from Lebanon in accordance with United Nations Security Council Resolution 425 (March 19, 1978), as certified by the United Nations Secretary General. (11) Even in the face of this United Nations certification that acknowledged Israel's full compliance with Resolution 425, Syria permits attacks by Hizballah and other militant organizations on Israeli outposts at Shebaa Farms, under the false guise that it remains Lebanese land, and is also permitting attacks on civilian targets in Israel. (12) Syria will not allow Lebanon--a sovereign country--to fulfill its obligation in accordance with Security Council Resolution 425 to deploy its troops to southern Lebanon. (13) As a result, the Israeli-Lebanese border and much of southern Lebanon is under the control of Hizballah which continues to attack Israeli positions and allows Iranian Revolutionary Guards and other militant groups to operate freely in the area, destabilizing the entire region. (14) The United States provides $40,000,000 in assistance to the Lebanese people through private nongovernmental organizations, $7,900,000 of which is provided to Lebanese- American educational institutions. (15) In the State of the Union address on January 29, 2002, President Bush declared that the United States will ``work closely with our coalition to deny terrorists and their state sponsors the materials, technology, and expertise to make and deliver weapons of mass destruction''. (16) The Government of Syria continues to develop and deploy short and medium range ballistic missiles. (17) The Government of Syria is pursuing the development and production of biological and chemical weapons. (18) United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions restrict the sale of oil and other commodities by Iraq, except to the extent authorized by other relevant resolutions. (19) Syria, a non-permanent United Nations Security Council member, is receiving between 150,000 and 200,000 barrels of oil from Iraq in violation of Security Council Resolution 661 and subsequent relevant resolutions. (20) Syrian President Bashar Assad promised Secretary of State Powell in February 2001 to end violations of Security Council Resolution 661 but this pledge has not been fulfilled. SEC. 3. SENSE OF CONGRESS. It is the sense of Congress that-- (1) the Government of Syria should immediately and unconditionally halt support for terrorism, permanently and openly declare its total renunciation of all forms of terrorism, and close all terrorist offices and facilities in Syria, including the offices of Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command; (2) the Government of Syria should immediately declare its commitment to completely withdraw its armed forces, including military, paramilitary, and security forces, from Lebanon, and set a firm timetable for such withdrawal; (3) the Government of Lebanon should deploy the Lebanese armed forces to all areas of Lebanon, including South Lebanon, in accordance with United Nations Security Council Resolution 520 (September 17, 1982), in order to assert the sovereignty of the Lebanese state over all of its territory, and should evict all terrorist and foreign forces from southern Lebanon, including Hizballah and the Iranian Revolutionary Guards; (4) the Government of Syria should halt the development and deployment of short and medium range ballistic missiles and cease the development and production of biological and chemical weapons; (5) the Government of Syria should halt illegal imports and transshipments of Iraqi oil and come into full compliance with United Nations Security Council Resolution 661 and subsequent relevant resolutions; (6) the Governments of Lebanon and Syria should enter into serious unconditional bilateral negotiations with the Government of Israel in order to realize a full and permanent peace; and (7) the United States should continue to provide humanitarian and educational assistance to the people of Lebanon only through appropriate private, nongovernmental organizations and appropriate international organizations, until such time as the Government of Lebanon asserts sovereignty and control over all of its territory and borders and achieves full political independence, as called for in United Nations Security Council Resolution 520. SEC. 4. STATEMENT OF POLICY. It should be the policy of the United States that-- (1) the United States will continue its campaign against international terror to all places where terrorism exists; (2) Syria will be held responsible for all attacks committed by Hizballah and other terrorist groups with offices or other facilities in Syria, or bases in areas of Lebanon occupied by Syria; (3) the United States will work to deny Syria the ability to support acts of international terrorism and efforts to develop or acquire weapons of mass destruction; (4) the Secretary of State will continue to list Syria as a state sponsor of terrorism until Syria ends its support for terrorism, including its support of Hizballah and other terrorist groups in Lebanon and its hosting of terrorist groups in Damascus, and comes into full compliance with United States law relating to terrorism and United Nations Security Council Resolution 1373 (September 28, 2001); (5) the full restoration of Lebanon's sovereignty, political independence, and territorial integrity is in the national security interest of the United States; (6) Syria is in violation of United Nations Security Council Resolution 520 (September 17, 1982) through its continued occupation of Lebanese territory and its encroachment upon its political independence; (7) Syria's obligation to withdraw from Lebanon is not conditioned upon progress in the Israeli-Syrian or Israeli- Lebanese peace process but derives from Syria's obligation under Security Council Resolution 520; (8) Syria's acquisition of weapons of mass destruction and ballistic missile programs threaten the security of the Middle East and the national security interests of the United States; (9) Syria is in violation of United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions through its continued purchase of oil from Iraq; and (10) the United States will not provide any assistance to Syria and will oppose multilateral assistance for Syria until Syria withdraws its armed forces from Lebanon, halts the development and deployment of weapons of mass destruction and ballistic missiles, and complies with Security Council Resolution 661 and subsequent relevant resolutions. SEC. 5. PENALTIES AND AUTHORIZATION. (a) Penalties.--Until the President makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (c) and certifies such determination to Congress in accordance with such subsection-- (1) the President shall prohibit the export to Syria of any item, including the issuance of a license for the export of any item, on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations (15 C.F.R. part 730 et seq.); (2) the President shall prohibit United States Government assistance, including loans, credits, or other financial assistance, to United States businesses with respect to investment or other activities in Syria; (3) the President shall prohibit the conduct of programs of the Overseas Private Investment Corporation and the Trade and Development Agency in or with respect to Syria; and (4) the President shall impose two or more of the following sanctions: (A) Prohibit the export of products of the United States (other than food and medicine) to Syria. (B) Prohibit United States businesses from investing or operating in Syria. (C) Restrict Syrian diplomats in Washington, D.C., and at the United Nations in New York City, to travel only within a 25-mile radius of Washington, D.C., or the United Nations headquarters building, respectively. (D) Prohibit aircraft of any air carrier owned or controlled by Syria to take off from, land in, or overfly the United States. (E) Reduce United States diplomatic contacts with Syria (other than those contacts required to protect United States interests or carry out the purposes of this Act). (F) Block transactions in any property in which the Government of Syria has any interest, by any person, or with respect to any property, subject to the jurisdiction of the United States. (b) Waiver.--The President may waive the application of either paragraph (2) or (3) (or both) of subsection (a) if the President determines that it is in the national security interest of the United States to do so. (c) Authority To Provide Assistance to Syria and Lebanon.--If the President-- (1) makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (d) and certifies such determination to Congress in accordance with such subsection; (2) determines that substantial progress has been made both in negotiations aimed at achieving a peace agreement between Israel and Syria and in negotiations aimed at achieving a peace agreement between Israel and Lebanon; and (3) determines that the Government of Syria is strictly respecting the sovereignty, territorial integrity, unity, and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese army throughout Lebanon, as required under paragraph (4) of United Nations Security Council Resolution 520 (1982), then the President is authorized notwithstanding any other provision of law to provide assistance to Syria and Lebanon under chapter 1 of Part I of the Foreign Assistance Act of 1961 (relating to development assistance). (d) Certification.--A certification under this subsection is a certification transmitted to the appropriate congressional committees of a determination made by the President that-- (1) the Government of Syria does not provide support for international terrorist groups and does not allow terrorist groups, such as Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command to maintain facilities in Syria; (2) the Government of Syria has withdrawn all Syrian military, intelligence, and other security personnel from Lebanon; (3) the Government of Syria has ceased the development and deployment of ballistic missiles and has ceased the development and production of biological and chemical weapons; and (4) the Government of Syria is no longer in violation of United Nations Security Council Resolution 661 and subsequent relevant resolutions. SEC. 6. REPORT. (a) Report.--Not later than 6 months after the date of the enactment of this Act, and every 12 months thereafter until the conditions described in paragraphs (1) through (4) of section 5(c) are satisfied, the Secretary of State shall submit to the appropriate congressional committees a report on-- (1) Syria's progress toward meeting the conditions described in paragraphs (1) through (4) of section 5(c); and (2) connections, if any, between individual terrorists and terrorist groups which maintain offices, training camps, or other facilities on Syrian territory, or operate in areas of Lebanon occupied by the Syrian armed forces, and the attacks against the United States that occurred on September 11, 2001, and other terrorist attacks on the United States or its citizens, installations, or allies. (b) Form.--The report submitted under subsection (a) shall be in unclassified form but may include a classified annex. SEC. 7. DEFINITION OF APPROPRIATE CONGRESSIONAL COMMITTEES. In this Act, the term ``appropriate congressional committees'' means the Committee on International Relations of the House of Representatives and the Committee on Foreign Relations of the Senate. Output:

Syria Accountability Act of 2002 - Prohibits the President from exporting any item on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations, providing any U.S. assistance to U.S. businesses with respect to investment or other activities, or conducting Overseas Private Investment Corporation and Trade Development Agency programs in or with respect to Syria.Directs the President to impose two or more specified sanctions against Syria.Requires maintenance of such prohibition and sanctions until the President certifies that Syria meets specified requirements, including that it: (1) does not support international terrorist groups; (2) has withdrawn all of its military personnel from Lebanon; (3) has ceased the development and deployment of ballistic missiles and biological and chemical weapons; (4) is no longer in violation of United Nations (UN) Security Council Resolution 661 and subsequent relevant resolutions; (5) has made substantial progress in negotiations aimed at a peace agreement with Israel and a peace agreement between Israel and Lebanon; and (6) is respecting the sovereignty and political independence of Lebanon as required under UN Security Council Resolution 520. Authorizes the President to provide development assistance to Syria and Lebanon if these six requirements are met.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Syria Accountability Act of 2002''. SEC. 2. FINDINGS. Congress makes the following findings: (1) On September 20, 2001, President George Bush stated at a joint session of Congress that ``[e]very nation, in every region, now has a decision to make . . . [e]ither you are with us, or you are with the terrorists . . . [f]rom this day forward, any nation that continues to harbor or support terrorism will be regarded by the United States as a hostile regime''. (2) United Nations Security Council Resolution 1373 (September 28, 2001) mandates that all states ``refrain from providing any form of support, active or passive, to entities or persons involved in terrorist acts'', take ``the necessary steps to prevent the commission of terrorist acts'', and ``deny safe haven to those who finance, plan, support, or commit terrorist acts''. (3) The Government of Syria is currently prohibited by United States law from receiving United States assistance because it is listed as state sponsor of terrorism. (4) Although the Department of State lists Syria as a state sponsor of terrorism and reports that Syria provides ``safe haven and support to several terrorist groups'', fewer United States sanctions apply with respect to Syria than with respect to any other country that is listed as a state sponsor of terrorism. (5) Terrorist groups, including Hizballah, Hamas, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command maintain offices, training camps, and other facilities on Syrian territory and operate in areas of Lebanon occupied by the Syrian armed forces and receive supplies from Iran through Syria. (6) United Nations Security Council Resolution 520 (September 17, 1982) calls for ``strict respect of the sovereignty, territorial integrity, unity and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese Army throughout Lebanon''. (7) More than 20,000 Syrian troops and security personnel occupy much of the sovereign territory of Lebanon exerting undue influence upon its government and undermining its political independence. (8) Since 1990 the Senate and House of Representatives have passed seven bills and resolutions which call for the withdrawal of Syrian armed forces from Lebanon. (9) Large and increasing numbers of the Lebanese people from across the political spectrum in Lebanon have mounted peaceful and democratic calls for the withdrawal of the Syrian Army from Lebanese soil. (10) Israel has withdrawn all of its armed forces from Lebanon in accordance with United Nations Security Council Resolution 425 (March 19, 1978), as certified by the United Nations Secretary General. (11) Even in the face of this United Nations certification that acknowledged Israel's full compliance with Resolution 425, Syria permits attacks by Hizballah and other militant organizations on Israeli outposts at Shebaa Farms, under the false guise that it remains Lebanese land, and is also permitting attacks on civilian targets in Israel. (12) Syria will not allow Lebanon--a sovereign country--to fulfill its obligation in accordance with Security Council Resolution 425 to deploy its troops to southern Lebanon. (13) As a result, the Israeli-Lebanese border and much of southern Lebanon is under the control of Hizballah which continues to attack Israeli positions and allows Iranian Revolutionary Guards and other militant groups to operate freely in the area, destabilizing the entire region. (14) The United States provides $40,000,000 in assistance to the Lebanese people through private nongovernmental organizations, $7,900,000 of which is provided to Lebanese- American educational institutions. (15) In the State of the Union address on January 29, 2002, President Bush declared that the United States will ``work closely with our coalition to deny terrorists and their state sponsors the materials, technology, and expertise to make and deliver weapons of mass destruction''. (16) The Government of Syria continues to develop and deploy short and medium range ballistic missiles. (17) The Government of Syria is pursuing the development and production of biological and chemical weapons. (18) United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions restrict the sale of oil and other commodities by Iraq, except to the extent authorized by other relevant resolutions. (19) Syria, a non-permanent United Nations Security Council member, is receiving between 150,000 and 200,000 barrels of oil from Iraq in violation of Security Council Resolution 661 and subsequent relevant resolutions. (20) Syrian President Bashar Assad promised Secretary of State Powell in February 2001 to end violations of Security Council Resolution 661 but this pledge has not been fulfilled. SEC. 3. SENSE OF CONGRESS. It is the sense of Congress that-- (1) the Government of Syria should immediately and unconditionally halt support for terrorism, permanently and openly declare its total renunciation of all forms of terrorism, and close all terrorist offices and facilities in Syria, including the offices of Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command; (2) the Government of Syria should immediately declare its commitment to completely withdraw its armed forces, including military, paramilitary, and security forces, from Lebanon, and set a firm timetable for such withdrawal; (3) the Government of Lebanon should deploy the Lebanese armed forces to all areas of Lebanon, including South Lebanon, in accordance with United Nations Security Council Resolution 520 (September 17, 1982), in order to assert the sovereignty of the Lebanese state over all of its territory, and should evict all terrorist and foreign forces from southern Lebanon, including Hizballah and the Iranian Revolutionary Guards; (4) the Government of Syria should halt the development and deployment of short and medium range ballistic missiles and cease the development and production of biological and chemical weapons; (5) the Government of Syria should halt illegal imports and transshipments of Iraqi oil and come into full compliance with United Nations Security Council Resolution 661 and subsequent relevant resolutions; (6) the Governments of Lebanon and Syria should enter into serious unconditional bilateral negotiations with the Government of Israel in order to realize a full and permanent peace; and (7) the United States should continue to provide humanitarian and educational assistance to the people of Lebanon only through appropriate private, nongovernmental organizations and appropriate international organizations, until such time as the Government of Lebanon asserts sovereignty and control over all of its territory and borders and achieves full political independence, as called for in United Nations Security Council Resolution 520. SEC. 4. STATEMENT OF POLICY. It should be the policy of the United States that-- (1) the United States will continue its campaign against international terror to all places where terrorism exists; (2) Syria will be held responsible for all attacks committed by Hizballah and other terrorist groups with offices or other facilities in Syria, or bases in areas of Lebanon occupied by Syria; (3) the United States will work to deny Syria the ability to support acts of international terrorism and efforts to develop or acquire weapons of mass destruction; (4) the Secretary of State will continue to list Syria as a state sponsor of terrorism until Syria ends its support for terrorism, including its support of Hizballah and other terrorist groups in Lebanon and its hosting of terrorist groups in Damascus, and comes into full compliance with United States law relating to terrorism and United Nations Security Council Resolution 1373 (September 28, 2001); (5) the full restoration of Lebanon's sovereignty, political independence, and territorial integrity is in the national security interest of the United States; (6) Syria is in violation of United Nations Security Council Resolution 520 (September 17, 1982) through its continued occupation of Lebanese territory and its encroachment upon its political independence; (7) Syria's obligation to withdraw from Lebanon is not conditioned upon progress in the Israeli-Syrian or Israeli- Lebanese peace process but derives from Syria's obligation under Security Council Resolution 520; (8) Syria's acquisition of weapons of mass destruction and ballistic missile programs threaten the security of the Middle East and the national security interests of the United States; (9) Syria is in violation of United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions through its continued purchase of oil from Iraq; and (10) the United States will not provide any assistance to Syria and will oppose multilateral assistance for Syria until Syria withdraws its armed forces from Lebanon, halts the development and deployment of weapons of mass destruction and ballistic missiles, and complies with Security Council Resolution 661 and subsequent relevant resolutions. SEC. 5. PENALTIES AND AUTHORIZATION. (a) Penalties.--Until the President makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (c) and certifies such determination to Congress in accordance with such subsection-- (1) the President shall prohibit the export to Syria of any item, including the issuance of a license for the export of any item, on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations (15 C.F.R. part 730 et seq.); (2) the President shall prohibit United States Government assistance, including loans, credits, or other financial assistance, to United States businesses with respect to investment or other activities in Syria; (3) the President shall prohibit the conduct of programs of the Overseas Private Investment Corporation and the Trade and Development Agency in or with respect to Syria; and (4) the President shall impose two or more of the following sanctions: (A) Prohibit the export of products of the United States (other than food and medicine) to Syria. (B) Prohibit United States businesses from investing or operating in Syria. (C) Restrict Syrian diplomats in Washington, D.C., and at the United Nations in New York City, to travel only within a 25-mile radius of Washington, D.C., or the United Nations headquarters building, respectively. (D) Prohibit aircraft of any air carrier owned or controlled by Syria to take off from, land in, or overfly the United States. (E) Reduce United States diplomatic contacts with Syria (other than those contacts required to protect United States interests or carry out the purposes of this Act). (F) Block transactions in any property in which the Government of Syria has any interest, by any person, or with respect to any property, subject to the jurisdiction of the United States. (b) Waiver.--The President may waive the application of either paragraph (2) or (3) (or both) of subsection (a) if the President determines that it is in the national security interest of the United States to do so. (c) Authority To Provide Assistance to Syria and Lebanon.--If the President-- (1) makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (d) and certifies such determination to Congress in accordance with such subsection; (2) determines that substantial progress has been made both in negotiations aimed at achieving a peace agreement between Israel and Syria and in negotiations aimed at achieving a peace agreement between Israel and Lebanon; and (3) determines that the Government of Syria is strictly respecting the sovereignty, territorial integrity, unity, and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese army throughout Lebanon, as required under paragraph (4) of United Nations Security Council Resolution 520 (1982), then the President is authorized notwithstanding any other provision of law to provide assistance to Syria and Lebanon under chapter 1 of Part I of the Foreign Assistance Act of 1961 (relating to development assistance). (d) Certification.--A certification under this subsection is a certification transmitted to the appropriate congressional committees of a determination made by the President that-- (1) the Government of Syria does not provide support for international terrorist groups and does not allow terrorist groups, such as Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command to maintain facilities in Syria; (2) the Government of Syria has withdrawn all Syrian military, intelligence, and other security personnel from Lebanon; (3) the Government of Syria has ceased the development and deployment of ballistic missiles and has ceased the development and production of biological and chemical weapons; and (4) the Government of Syria is no longer in violation of United Nations Security Council Resolution 661 and subsequent relevant resolutions. SEC. 6. REPORT. (a) Report.--Not later than 6 months after the date of the enactment of this Act, and every 12 months thereafter until the conditions described in paragraphs (1) through (4) of section 5(c) are satisfied, the Secretary of State shall submit to the appropriate congressional committees a report on-- (1) Syria's progress toward meeting the conditions described in paragraphs (1) through (4) of section 5(c); and (2) connections, if any, between individual terrorists and terrorist groups which maintain offices, training camps, or other facilities on Syrian territory, or operate in areas of Lebanon occupied by the Syrian armed forces, and the attacks against the United States that occurred on September 11, 2001, and other terrorist attacks on the United States or its citizens, installations, or allies. (b) Form.--The report submitted under subsection (a) shall be in unclassified form but may include a classified annex. SEC. 7. DEFINITION OF APPROPRIATE CONGRESSIONAL COMMITTEES. In this Act, the term ``appropriate congressional committees'' means the Committee on International Relations of the House of Representatives and the Committee on Foreign Relations of the Senate. Output:

Syria Accountability Act of 2002 - Prohibits the President from exporting any item on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations, providing any U.S. assistance to U.S. businesses with respect to investment or other activities, or conducting Overseas Private Investment Corporation and Trade Development Agency programs in or with respect to Syria.Directs the President to impose two or more specified sanctions against Syria.Requires maintenance of such prohibition and sanctions until the President certifies that Syria meets specified requirements, including that it: (1) does not support international terrorist groups; (2) has withdrawn all of its military personnel from Lebanon; (3) has ceased the development and deployment of ballistic missiles and biological and chemical weapons; (4) is no longer in violation of United Nations (UN) Security Council Resolution 661 and subsequent relevant resolutions; (5) has made substantial progress in negotiations aimed at a peace agreement with Israel and a peace agreement between Israel and Lebanon; and (6) is respecting the sovereignty and political independence of Lebanon as required under UN Security Council Resolution 520. Authorizes the President to provide development assistance to Syria and Lebanon if these six requirements are met.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Syria Accountability Act of 2002''. SEC. 2. FINDINGS. Congress makes the following findings: (1) On September 20, 2001, President George Bush stated at a joint session of Congress that ``[e]very nation, in every region, now has a decision to make . . . [e]ither you are with us, or you are with the terrorists . . . [f]rom this day forward, any nation that continues to harbor or support terrorism will be regarded by the United States as a hostile regime''. (2) United Nations Security Council Resolution 1373 (September 28, 2001) mandates that all states ``refrain from providing any form of support, active or passive, to entities or persons involved in terrorist acts'', take ``the necessary steps to prevent the commission of terrorist acts'', and ``deny safe haven to those who finance, plan, support, or commit terrorist acts''. (3) The Government of Syria is currently prohibited by United States law from receiving United States assistance because it is listed as state sponsor of terrorism. (4) Although the Department of State lists Syria as a state sponsor of terrorism and reports that Syria provides ``safe haven and support to several terrorist groups'', fewer United States sanctions apply with respect to Syria than with respect to any other country that is listed as a state sponsor of terrorism. (5) Terrorist groups, including Hizballah, Hamas, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command maintain offices, training camps, and other facilities on Syrian territory and operate in areas of Lebanon occupied by the Syrian armed forces and receive supplies from Iran through Syria. (6) United Nations Security Council Resolution 520 (September 17, 1982) calls for ``strict respect of the sovereignty, territorial integrity, unity and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese Army throughout Lebanon''. (7) More than 20,000 Syrian troops and security personnel occupy much of the sovereign territory of Lebanon exerting undue influence upon its government and undermining its political independence. (8) Since 1990 the Senate and House of Representatives have passed seven bills and resolutions which call for the withdrawal of Syrian armed forces from Lebanon. (9) Large and increasing numbers of the Lebanese people from across the political spectrum in Lebanon have mounted peaceful and democratic calls for the withdrawal of the Syrian Army from Lebanese soil. (10) Israel has withdrawn all of its armed forces from Lebanon in accordance with United Nations Security Council Resolution 425 (March 19, 1978), as certified by the United Nations Secretary General. (11) Even in the face of this United Nations certification that acknowledged Israel's full compliance with Resolution 425, Syria permits attacks by Hizballah and other militant organizations on Israeli outposts at Shebaa Farms, under the false guise that it remains Lebanese land, and is also permitting attacks on civilian targets in Israel. (12) Syria will not allow Lebanon--a sovereign country--to fulfill its obligation in accordance with Security Council Resolution 425 to deploy its troops to southern Lebanon. (13) As a result, the Israeli-Lebanese border and much of southern Lebanon is under the control of Hizballah which continues to attack Israeli positions and allows Iranian Revolutionary Guards and other militant groups to operate freely in the area, destabilizing the entire region. (14) The United States provides $40,000,000 in assistance to the Lebanese people through private nongovernmental organizations, $7,900,000 of which is provided to Lebanese- American educational institutions. (15) In the State of the Union address on January 29, 2002, President Bush declared that the United States will ``work closely with our coalition to deny terrorists and their state sponsors the materials, technology, and expertise to make and deliver weapons of mass destruction''. (16) The Government of Syria continues to develop and deploy short and medium range ballistic missiles. (17) The Government of Syria is pursuing the development and production of biological and chemical weapons. (18) United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions restrict the sale of oil and other commodities by Iraq, except to the extent authorized by other relevant resolutions. (19) Syria, a non-permanent United Nations Security Council member, is receiving between 150,000 and 200,000 barrels of oil from Iraq in violation of Security Council Resolution 661 and subsequent relevant resolutions. (20) Syrian President Bashar Assad promised Secretary of State Powell in February 2001 to end violations of Security Council Resolution 661 but this pledge has not been fulfilled. SEC. 3. SENSE OF CONGRESS. It is the sense of Congress that-- (1) the Government of Syria should immediately and unconditionally halt support for terrorism, permanently and openly declare its total renunciation of all forms of terrorism, and close all terrorist offices and facilities in Syria, including the offices of Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command; (2) the Government of Syria should immediately declare its commitment to completely withdraw its armed forces, including military, paramilitary, and security forces, from Lebanon, and set a firm timetable for such withdrawal; (3) the Government of Lebanon should deploy the Lebanese armed forces to all areas of Lebanon, including South Lebanon, in accordance with United Nations Security Council Resolution 520 (September 17, 1982), in order to assert the sovereignty of the Lebanese state over all of its territory, and should evict all terrorist and foreign forces from southern Lebanon, including Hizballah and the Iranian Revolutionary Guards; (4) the Government of Syria should halt the development and deployment of short and medium range ballistic missiles and cease the development and production of biological and chemical weapons; (5) the Government of Syria should halt illegal imports and transshipments of Iraqi oil and come into full compliance with United Nations Security Council Resolution 661 and subsequent relevant resolutions; (6) the Governments of Lebanon and Syria should enter into serious unconditional bilateral negotiations with the Government of Israel in order to realize a full and permanent peace; and (7) the United States should continue to provide humanitarian and educational assistance to the people of Lebanon only through appropriate private, nongovernmental organizations and appropriate international organizations, until such time as the Government of Lebanon asserts sovereignty and control over all of its territory and borders and achieves full political independence, as called for in United Nations Security Council Resolution 520. SEC. 4. STATEMENT OF POLICY. It should be the policy of the United States that-- (1) the United States will continue its campaign against international terror to all places where terrorism exists; (2) Syria will be held responsible for all attacks committed by Hizballah and other terrorist groups with offices or other facilities in Syria, or bases in areas of Lebanon occupied by Syria; (3) the United States will work to deny Syria the ability to support acts of international terrorism and efforts to develop or acquire weapons of mass destruction; (4) the Secretary of State will continue to list Syria as a state sponsor of terrorism until Syria ends its support for terrorism, including its support of Hizballah and other terrorist groups in Lebanon and its hosting of terrorist groups in Damascus, and comes into full compliance with United States law relating to terrorism and United Nations Security Council Resolution 1373 (September 28, 2001); (5) the full restoration of Lebanon's sovereignty, political independence, and territorial integrity is in the national security interest of the United States; (6) Syria is in violation of United Nations Security Council Resolution 520 (September 17, 1982) through its continued occupation of Lebanese territory and its encroachment upon its political independence; (7) Syria's obligation to withdraw from Lebanon is not conditioned upon progress in the Israeli-Syrian or Israeli- Lebanese peace process but derives from Syria's obligation under Security Council Resolution 520; (8) Syria's acquisition of weapons of mass destruction and ballistic missile programs threaten the security of the Middle East and the national security interests of the United States; (9) Syria is in violation of United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions through its continued purchase of oil from Iraq; and (10) the United States will not provide any assistance to Syria and will oppose multilateral assistance for Syria until Syria withdraws its armed forces from Lebanon, halts the development and deployment of weapons of mass destruction and ballistic missiles, and complies with Security Council Resolution 661 and subsequent relevant resolutions. SEC. 5. PENALTIES AND AUTHORIZATION. (a) Penalties.--Until the President makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (c) and certifies such determination to Congress in accordance with such subsection-- (1) the President shall prohibit the export to Syria of any item, including the issuance of a license for the export of any item, on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations (15 C.F.R. part 730 et seq.); (2) the President shall prohibit United States Government assistance, including loans, credits, or other financial assistance, to United States businesses with respect to investment or other activities in Syria; (3) the President shall prohibit the conduct of programs of the Overseas Private Investment Corporation and the Trade and Development Agency in or with respect to Syria; and (4) the President shall impose two or more of the following sanctions: (A) Prohibit the export of products of the United States (other than food and medicine) to Syria. (B) Prohibit United States businesses from investing or operating in Syria. (C) Restrict Syrian diplomats in Washington, D.C., and at the United Nations in New York City, to travel only within a 25-mile radius of Washington, D.C., or the United Nations headquarters building, respectively. (D) Prohibit aircraft of any air carrier owned or controlled by Syria to take off from, land in, or overfly the United States. (E) Reduce United States diplomatic contacts with Syria (other than those contacts required to protect United States interests or carry out the purposes of this Act). (F) Block transactions in any property in which the Government of Syria has any interest, by any person, or with respect to any property, subject to the jurisdiction of the United States. (b) Waiver.--The President may waive the application of either paragraph (2) or (3) (or both) of subsection (a) if the President determines that it is in the national security interest of the United States to do so. (c) Authority To Provide Assistance to Syria and Lebanon.--If the President-- (1) makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (d) and certifies such determination to Congress in accordance with such subsection; (2) determines that substantial progress has been made both in negotiations aimed at achieving a peace agreement between Israel and Syria and in negotiations aimed at achieving a peace agreement between Israel and Lebanon; and (3) determines that the Government of Syria is strictly respecting the sovereignty, territorial integrity, unity, and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese army throughout Lebanon, as required under paragraph (4) of United Nations Security Council Resolution 520 (1982), then the President is authorized notwithstanding any other provision of law to provide assistance to Syria and Lebanon under chapter 1 of Part I of the Foreign Assistance Act of 1961 (relating to development assistance). (d) Certification.--A certification under this subsection is a certification transmitted to the appropriate congressional committees of a determination made by the President that-- (1) the Government of Syria does not provide support for international terrorist groups and does not allow terrorist groups, such as Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command to maintain facilities in Syria; (2) the Government of Syria has withdrawn all Syrian military, intelligence, and other security personnel from Lebanon; (3) the Government of Syria has ceased the development and deployment of ballistic missiles and has ceased the development and production of biological and chemical weapons; and (4) the Government of Syria is no longer in violation of United Nations Security Council Resolution 661 and subsequent relevant resolutions. SEC. 6. REPORT. (a) Report.--Not later than 6 months after the date of the enactment of this Act, and every 12 months thereafter until the conditions described in paragraphs (1) through (4) of section 5(c) are satisfied, the Secretary of State shall submit to the appropriate congressional committees a report on-- (1) Syria's progress toward meeting the conditions described in paragraphs (1) through (4) of section 5(c); and (2) connections, if any, between individual terrorists and terrorist groups which maintain offices, training camps, or other facilities on Syrian territory, or operate in areas of Lebanon occupied by the Syrian armed forces, and the attacks against the United States that occurred on September 11, 2001, and other terrorist attacks on the United States or its citizens, installations, or allies. (b) Form.--The report submitted under subsection (a) shall be in unclassified form but may include a classified annex. SEC. 7. DEFINITION OF APPROPRIATE CONGRESSIONAL COMMITTEES. In this Act, the term ``appropriate congressional committees'' means the Committee on International Relations of the House of Representatives and the Committee on Foreign Relations of the Senate. Output:

Syria Accountability Act of 2002 - Prohibits the President from exporting any item on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations, providing any U.S. assistance to U.S. businesses with respect to investment or other activities, or conducting Overseas Private Investment Corporation and Trade Development Agency programs in or with respect to Syria.Directs the President to impose two or more specified sanctions against Syria.Requires maintenance of such prohibition and sanctions until the President certifies that Syria meets specified requirements, including that it: (1) does not support international terrorist groups; (2) has withdrawn all of its military personnel from Lebanon; (3) has ceased the development and deployment of ballistic missiles and biological and chemical weapons; (4) is no longer in violation of United Nations (UN) Security Council Resolution 661 and subsequent relevant resolutions; (5) has made substantial progress in negotiations aimed at a peace agreement with Israel and a peace agreement between Israel and Lebanon; and (6) is respecting the sovereignty and political independence of Lebanon as required under UN Security Council Resolution 520. Authorizes the President to provide development assistance to Syria and Lebanon if these six requirements are met.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Syria Accountability Act of 2002''. SEC. 2. FINDINGS. Congress makes the following findings: (1) On September 20, 2001, President George Bush stated at a joint session of Congress that ``[e]very nation, in every region, now has a decision to make . . . [e]ither you are with us, or you are with the terrorists . . . [f]rom this day forward, any nation that continues to harbor or support terrorism will be regarded by the United States as a hostile regime''. (2) United Nations Security Council Resolution 1373 (September 28, 2001) mandates that all states ``refrain from providing any form of support, active or passive, to entities or persons involved in terrorist acts'', take ``the necessary steps to prevent the commission of terrorist acts'', and ``deny safe haven to those who finance, plan, support, or commit terrorist acts''. (3) The Government of Syria is currently prohibited by United States law from receiving United States assistance because it is listed as state sponsor of terrorism. (4) Although the Department of State lists Syria as a state sponsor of terrorism and reports that Syria provides ``safe haven and support to several terrorist groups'', fewer United States sanctions apply with respect to Syria than with respect to any other country that is listed as a state sponsor of terrorism. (5) Terrorist groups, including Hizballah, Hamas, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command maintain offices, training camps, and other facilities on Syrian territory and operate in areas of Lebanon occupied by the Syrian armed forces and receive supplies from Iran through Syria. (6) United Nations Security Council Resolution 520 (September 17, 1982) calls for ``strict respect of the sovereignty, territorial integrity, unity and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese Army throughout Lebanon''. (7) More than 20,000 Syrian troops and security personnel occupy much of the sovereign territory of Lebanon exerting undue influence upon its government and undermining its political independence. (8) Since 1990 the Senate and House of Representatives have passed seven bills and resolutions which call for the withdrawal of Syrian armed forces from Lebanon. (9) Large and increasing numbers of the Lebanese people from across the political spectrum in Lebanon have mounted peaceful and democratic calls for the withdrawal of the Syrian Army from Lebanese soil. (10) Israel has withdrawn all of its armed forces from Lebanon in accordance with United Nations Security Council Resolution 425 (March 19, 1978), as certified by the United Nations Secretary General. (11) Even in the face of this United Nations certification that acknowledged Israel's full compliance with Resolution 425, Syria permits attacks by Hizballah and other militant organizations on Israeli outposts at Shebaa Farms, under the false guise that it remains Lebanese land, and is also permitting attacks on civilian targets in Israel. (12) Syria will not allow Lebanon--a sovereign country--to fulfill its obligation in accordance with Security Council Resolution 425 to deploy its troops to southern Lebanon. (13) As a result, the Israeli-Lebanese border and much of southern Lebanon is under the control of Hizballah which continues to attack Israeli positions and allows Iranian Revolutionary Guards and other militant groups to operate freely in the area, destabilizing the entire region. (14) The United States provides $40,000,000 in assistance to the Lebanese people through private nongovernmental organizations, $7,900,000 of which is provided to Lebanese- American educational institutions. (15) In the State of the Union address on January 29, 2002, President Bush declared that the United States will ``work closely with our coalition to deny terrorists and their state sponsors the materials, technology, and expertise to make and deliver weapons of mass destruction''. (16) The Government of Syria continues to develop and deploy short and medium range ballistic missiles. (17) The Government of Syria is pursuing the development and production of biological and chemical weapons. (18) United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions restrict the sale of oil and other commodities by Iraq, except to the extent authorized by other relevant resolutions. (19) Syria, a non-permanent United Nations Security Council member, is receiving between 150,000 and 200,000 barrels of oil from Iraq in violation of Security Council Resolution 661 and subsequent relevant resolutions. (20) Syrian President Bashar Assad promised Secretary of State Powell in February 2001 to end violations of Security Council Resolution 661 but this pledge has not been fulfilled. SEC. 3. SENSE OF CONGRESS. It is the sense of Congress that-- (1) the Government of Syria should immediately and unconditionally halt support for terrorism, permanently and openly declare its total renunciation of all forms of terrorism, and close all terrorist offices and facilities in Syria, including the offices of Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command; (2) the Government of Syria should immediately declare its commitment to completely withdraw its armed forces, including military, paramilitary, and security forces, from Lebanon, and set a firm timetable for such withdrawal; (3) the Government of Lebanon should deploy the Lebanese armed forces to all areas of Lebanon, including South Lebanon, in accordance with United Nations Security Council Resolution 520 (September 17, 1982), in order to assert the sovereignty of the Lebanese state over all of its territory, and should evict all terrorist and foreign forces from southern Lebanon, including Hizballah and the Iranian Revolutionary Guards; (4) the Government of Syria should halt the development and deployment of short and medium range ballistic missiles and cease the development and production of biological and chemical weapons; (5) the Government of Syria should halt illegal imports and transshipments of Iraqi oil and come into full compliance with United Nations Security Council Resolution 661 and subsequent relevant resolutions; (6) the Governments of Lebanon and Syria should enter into serious unconditional bilateral negotiations with the Government of Israel in order to realize a full and permanent peace; and (7) the United States should continue to provide humanitarian and educational assistance to the people of Lebanon only through appropriate private, nongovernmental organizations and appropriate international organizations, until such time as the Government of Lebanon asserts sovereignty and control over all of its territory and borders and achieves full political independence, as called for in United Nations Security Council Resolution 520. SEC. 4. STATEMENT OF POLICY. It should be the policy of the United States that-- (1) the United States will continue its campaign against international terror to all places where terrorism exists; (2) Syria will be held responsible for all attacks committed by Hizballah and other terrorist groups with offices or other facilities in Syria, or bases in areas of Lebanon occupied by Syria; (3) the United States will work to deny Syria the ability to support acts of international terrorism and efforts to develop or acquire weapons of mass destruction; (4) the Secretary of State will continue to list Syria as a state sponsor of terrorism until Syria ends its support for terrorism, including its support of Hizballah and other terrorist groups in Lebanon and its hosting of terrorist groups in Damascus, and comes into full compliance with United States law relating to terrorism and United Nations Security Council Resolution 1373 (September 28, 2001); (5) the full restoration of Lebanon's sovereignty, political independence, and territorial integrity is in the national security interest of the United States; (6) Syria is in violation of United Nations Security Council Resolution 520 (September 17, 1982) through its continued occupation of Lebanese territory and its encroachment upon its political independence; (7) Syria's obligation to withdraw from Lebanon is not conditioned upon progress in the Israeli-Syrian or Israeli- Lebanese peace process but derives from Syria's obligation under Security Council Resolution 520; (8) Syria's acquisition of weapons of mass destruction and ballistic missile programs threaten the security of the Middle East and the national security interests of the United States; (9) Syria is in violation of United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions through its continued purchase of oil from Iraq; and (10) the United States will not provide any assistance to Syria and will oppose multilateral assistance for Syria until Syria withdraws its armed forces from Lebanon, halts the development and deployment of weapons of mass destruction and ballistic missiles, and complies with Security Council Resolution 661 and subsequent relevant resolutions. SEC. 5. PENALTIES AND AUTHORIZATION. (a) Penalties.--Until the President makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (c) and certifies such determination to Congress in accordance with such subsection-- (1) the President shall prohibit the export to Syria of any item, including the issuance of a license for the export of any item, on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations (15 C.F.R. part 730 et seq.); (2) the President shall prohibit United States Government assistance, including loans, credits, or other financial assistance, to United States businesses with respect to investment or other activities in Syria; (3) the President shall prohibit the conduct of programs of the Overseas Private Investment Corporation and the Trade and Development Agency in or with respect to Syria; and (4) the President shall impose two or more of the following sanctions: (A) Prohibit the export of products of the United States (other than food and medicine) to Syria. (B) Prohibit United States businesses from investing or operating in Syria. (C) Restrict Syrian diplomats in Washington, D.C., and at the United Nations in New York City, to travel only within a 25-mile radius of Washington, D.C., or the United Nations headquarters building, respectively. (D) Prohibit aircraft of any air carrier owned or controlled by Syria to take off from, land in, or overfly the United States. (E) Reduce United States diplomatic contacts with Syria (other than those contacts required to protect United States interests or carry out the purposes of this Act). (F) Block transactions in any property in which the Government of Syria has any interest, by any person, or with respect to any property, subject to the jurisdiction of the United States. (b) Waiver.--The President may waive the application of either paragraph (2) or (3) (or both) of subsection (a) if the President determines that it is in the national security interest of the United States to do so. (c) Authority To Provide Assistance to Syria and Lebanon.--If the President-- (1) makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (d) and certifies such determination to Congress in accordance with such subsection; (2) determines that substantial progress has been made both in negotiations aimed at achieving a peace agreement between Israel and Syria and in negotiations aimed at achieving a peace agreement between Israel and Lebanon; and (3) determines that the Government of Syria is strictly respecting the sovereignty, territorial integrity, unity, and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese army throughout Lebanon, as required under paragraph (4) of United Nations Security Council Resolution 520 (1982), then the President is authorized notwithstanding any other provision of law to provide assistance to Syria and Lebanon under chapter 1 of Part I of the Foreign Assistance Act of 1961 (relating to development assistance). (d) Certification.--A certification under this subsection is a certification transmitted to the appropriate congressional committees of a determination made by the President that-- (1) the Government of Syria does not provide support for international terrorist groups and does not allow terrorist groups, such as Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command to maintain facilities in Syria; (2) the Government of Syria has withdrawn all Syrian military, intelligence, and other security personnel from Lebanon; (3) the Government of Syria has ceased the development and deployment of ballistic missiles and has ceased the development and production of biological and chemical weapons; and (4) the Government of Syria is no longer in violation of United Nations Security Council Resolution 661 and subsequent relevant resolutions. SEC. 6. REPORT. (a) Report.--Not later than 6 months after the date of the enactment of this Act, and every 12 months thereafter until the conditions described in paragraphs (1) through (4) of section 5(c) are satisfied, the Secretary of State shall submit to the appropriate congressional committees a report on-- (1) Syria's progress toward meeting the conditions described in paragraphs (1) through (4) of section 5(c); and (2) connections, if any, between individual terrorists and terrorist groups which maintain offices, training camps, or other facilities on Syrian territory, or operate in areas of Lebanon occupied by the Syrian armed forces, and the attacks against the United States that occurred on September 11, 2001, and other terrorist attacks on the United States or its citizens, installations, or allies. (b) Form.--The report submitted under subsection (a) shall be in unclassified form but may include a classified annex. SEC. 7. DEFINITION OF APPROPRIATE CONGRESSIONAL COMMITTEES. In this Act, the term ``appropriate congressional committees'' means the Committee on International Relations of the House of Representatives and the Committee on Foreign Relations of the Senate. Output:

Syria Accountability Act of 2002 - Prohibits the President from exporting any item on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations, providing any U.S. assistance to U.S. businesses with respect to investment or other activities, or conducting Overseas Private Investment Corporation and Trade Development Agency programs in or with respect to Syria.Directs the President to impose two or more specified sanctions against Syria.Requires maintenance of such prohibition and sanctions until the President certifies that Syria meets specified requirements, including that it: (1) does not support international terrorist groups; (2) has withdrawn all of its military personnel from Lebanon; (3) has ceased the development and deployment of ballistic missiles and biological and chemical weapons; (4) is no longer in violation of United Nations (UN) Security Council Resolution 661 and subsequent relevant resolutions; (5) has made substantial progress in negotiations aimed at a peace agreement with Israel and a peace agreement between Israel and Lebanon; and (6) is respecting the sovereignty and political independence of Lebanon as required under UN Security Council Resolution 520. Authorizes the President to provide development assistance to Syria and Lebanon if these six requirements are met.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Explanation: This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Syria Accountability Act of 2002''. SEC. 2. FINDINGS. Congress makes the following findings: (1) On September 20, 2001, President George Bush stated at a joint session of Congress that ``[e]very nation, in every region, now has a decision to make . . . [e]ither you are with us, or you are with the terrorists . . . [f]rom this day forward, any nation that continues to harbor or support terrorism will be regarded by the United States as a hostile regime''. (2) United Nations Security Council Resolution 1373 (September 28, 2001) mandates that all states ``refrain from providing any form of support, active or passive, to entities or persons involved in terrorist acts'', take ``the necessary steps to prevent the commission of terrorist acts'', and ``deny safe haven to those who finance, plan, support, or commit terrorist acts''. (3) The Government of Syria is currently prohibited by United States law from receiving United States assistance because it is listed as state sponsor of terrorism. (4) Although the Department of State lists Syria as a state sponsor of terrorism and reports that Syria provides ``safe haven and support to several terrorist groups'', fewer United States sanctions apply with respect to Syria than with respect to any other country that is listed as a state sponsor of terrorism. (5) Terrorist groups, including Hizballah, Hamas, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command maintain offices, training camps, and other facilities on Syrian territory and operate in areas of Lebanon occupied by the Syrian armed forces and receive supplies from Iran through Syria. (6) United Nations Security Council Resolution 520 (September 17, 1982) calls for ``strict respect of the sovereignty, territorial integrity, unity and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese Army throughout Lebanon''. (7) More than 20,000 Syrian troops and security personnel occupy much of the sovereign territory of Lebanon exerting undue influence upon its government and undermining its political independence. (8) Since 1990 the Senate and House of Representatives have passed seven bills and resolutions which call for the withdrawal of Syrian armed forces from Lebanon. (9) Large and increasing numbers of the Lebanese people from across the political spectrum in Lebanon have mounted peaceful and democratic calls for the withdrawal of the Syrian Army from Lebanese soil. (10) Israel has withdrawn all of its armed forces from Lebanon in accordance with United Nations Security Council Resolution 425 (March 19, 1978), as certified by the United Nations Secretary General. (11) Even in the face of this United Nations certification that acknowledged Israel's full compliance with Resolution 425, Syria permits attacks by Hizballah and other militant organizations on Israeli outposts at Shebaa Farms, under the false guise that it remains Lebanese land, and is also permitting attacks on civilian targets in Israel. (12) Syria will not allow Lebanon--a sovereign country--to fulfill its obligation in accordance with Security Council Resolution 425 to deploy its troops to southern Lebanon. (13) As a result, the Israeli-Lebanese border and much of southern Lebanon is under the control of Hizballah which continues to attack Israeli positions and allows Iranian Revolutionary Guards and other militant groups to operate freely in the area, destabilizing the entire region. (14) The United States provides $40,000,000 in assistance to the Lebanese people through private nongovernmental organizations, $7,900,000 of which is provided to Lebanese- American educational institutions. (15) In the State of the Union address on January 29, 2002, President Bush declared that the United States will ``work closely with our coalition to deny terrorists and their state sponsors the materials, technology, and expertise to make and deliver weapons of mass destruction''. (16) The Government of Syria continues to develop and deploy short and medium range ballistic missiles. (17) The Government of Syria is pursuing the development and production of biological and chemical weapons. (18) United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions restrict the sale of oil and other commodities by Iraq, except to the extent authorized by other relevant resolutions. (19) Syria, a non-permanent United Nations Security Council member, is receiving between 150,000 and 200,000 barrels of oil from Iraq in violation of Security Council Resolution 661 and subsequent relevant resolutions. (20) Syrian President Bashar Assad promised Secretary of State Powell in February 2001 to end violations of Security Council Resolution 661 but this pledge has not been fulfilled. SEC. 3. SENSE OF CONGRESS. It is the sense of Congress that-- (1) the Government of Syria should immediately and unconditionally halt support for terrorism, permanently and openly declare its total renunciation of all forms of terrorism, and close all terrorist offices and facilities in Syria, including the offices of Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command; (2) the Government of Syria should immediately declare its commitment to completely withdraw its armed forces, including military, paramilitary, and security forces, from Lebanon, and set a firm timetable for such withdrawal; (3) the Government of Lebanon should deploy the Lebanese armed forces to all areas of Lebanon, including South Lebanon, in accordance with United Nations Security Council Resolution 520 (September 17, 1982), in order to assert the sovereignty of the Lebanese state over all of its territory, and should evict all terrorist and foreign forces from southern Lebanon, including Hizballah and the Iranian Revolutionary Guards; (4) the Government of Syria should halt the development and deployment of short and medium range ballistic missiles and cease the development and production of biological and chemical weapons; (5) the Government of Syria should halt illegal imports and transshipments of Iraqi oil and come into full compliance with United Nations Security Council Resolution 661 and subsequent relevant resolutions; (6) the Governments of Lebanon and Syria should enter into serious unconditional bilateral negotiations with the Government of Israel in order to realize a full and permanent peace; and (7) the United States should continue to provide humanitarian and educational assistance to the people of Lebanon only through appropriate private, nongovernmental organizations and appropriate international organizations, until such time as the Government of Lebanon asserts sovereignty and control over all of its territory and borders and achieves full political independence, as called for in United Nations Security Council Resolution 520. SEC. 4. STATEMENT OF POLICY. It should be the policy of the United States that-- (1) the United States will continue its campaign against international terror to all places where terrorism exists; (2) Syria will be held responsible for all attacks committed by Hizballah and other terrorist groups with offices or other facilities in Syria, or bases in areas of Lebanon occupied by Syria; (3) the United States will work to deny Syria the ability to support acts of international terrorism and efforts to develop or acquire weapons of mass destruction; (4) the Secretary of State will continue to list Syria as a state sponsor of terrorism until Syria ends its support for terrorism, including its support of Hizballah and other terrorist groups in Lebanon and its hosting of terrorist groups in Damascus, and comes into full compliance with United States law relating to terrorism and United Nations Security Council Resolution 1373 (September 28, 2001); (5) the full restoration of Lebanon's sovereignty, political independence, and territorial integrity is in the national security interest of the United States; (6) Syria is in violation of United Nations Security Council Resolution 520 (September 17, 1982) through its continued occupation of Lebanese territory and its encroachment upon its political independence; (7) Syria's obligation to withdraw from Lebanon is not conditioned upon progress in the Israeli-Syrian or Israeli- Lebanese peace process but derives from Syria's obligation under Security Council Resolution 520; (8) Syria's acquisition of weapons of mass destruction and ballistic missile programs threaten the security of the Middle East and the national security interests of the United States; (9) Syria is in violation of United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions through its continued purchase of oil from Iraq; and (10) the United States will not provide any assistance to Syria and will oppose multilateral assistance for Syria until Syria withdraws its armed forces from Lebanon, halts the development and deployment of weapons of mass destruction and ballistic missiles, and complies with Security Council Resolution 661 and subsequent relevant resolutions. SEC. 5. PENALTIES AND AUTHORIZATION. (a) Penalties.--Until the President makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (c) and certifies such determination to Congress in accordance with such subsection-- (1) the President shall prohibit the export to Syria of any item, including the issuance of a license for the export of any item, on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations (15 C.F.R. part 730 et seq.); (2) the President shall prohibit United States Government assistance, including loans, credits, or other financial assistance, to United States businesses with respect to investment or other activities in Syria; (3) the President shall prohibit the conduct of programs of the Overseas Private Investment Corporation and the Trade and Development Agency in or with respect to Syria; and (4) the President shall impose two or more of the following sanctions: (A) Prohibit the export of products of the United States (other than food and medicine) to Syria. (B) Prohibit United States businesses from investing or operating in Syria. (C) Restrict Syrian diplomats in Washington, D.C., and at the United Nations in New York City, to travel only within a 25-mile radius of Washington, D.C., or the United Nations headquarters building, respectively. (D) Prohibit aircraft of any air carrier owned or controlled by Syria to take off from, land in, or overfly the United States. (E) Reduce United States diplomatic contacts with Syria (other than those contacts required to protect United States interests or carry out the purposes of this Act). (F) Block transactions in any property in which the Government of Syria has any interest, by any person, or with respect to any property, subject to the jurisdiction of the United States. (b) Waiver.--The President may waive the application of either paragraph (2) or (3) (or both) of subsection (a) if the President determines that it is in the national security interest of the United States to do so. (c) Authority To Provide Assistance to Syria and Lebanon.--If the President-- (1) makes the determination that Syria meets the requirements described in paragraphs (1) through (4) of subsection (d) and certifies such determination to Congress in accordance with such subsection; (2) determines that substantial progress has been made both in negotiations aimed at achieving a peace agreement between Israel and Syria and in negotiations aimed at achieving a peace agreement between Israel and Lebanon; and (3) determines that the Government of Syria is strictly respecting the sovereignty, territorial integrity, unity, and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese army throughout Lebanon, as required under paragraph (4) of United Nations Security Council Resolution 520 (1982), then the President is authorized notwithstanding any other provision of law to provide assistance to Syria and Lebanon under chapter 1 of Part I of the Foreign Assistance Act of 1961 (relating to development assistance). (d) Certification.--A certification under this subsection is a certification transmitted to the appropriate congressional committees of a determination made by the President that-- (1) the Government of Syria does not provide support for international terrorist groups and does not allow terrorist groups, such as Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine--General Command to maintain facilities in Syria; (2) the Government of Syria has withdrawn all Syrian military, intelligence, and other security personnel from Lebanon; (3) the Government of Syria has ceased the development and deployment of ballistic missiles and has ceased the development and production of biological and chemical weapons; and (4) the Government of Syria is no longer in violation of United Nations Security Council Resolution 661 and subsequent relevant resolutions. SEC. 6. REPORT. (a) Report.--Not later than 6 months after the date of the enactment of this Act, and every 12 months thereafter until the conditions described in paragraphs (1) through (4) of section 5(c) are satisfied, the Secretary of State shall submit to the appropriate congressional committees a report on-- (1) Syria's progress toward meeting the conditions described in paragraphs (1) through (4) of section 5(c); and (2) connections, if any, between individual terrorists and terrorist groups which maintain offices, training camps, or other facilities on Syrian territory, or operate in areas of Lebanon occupied by the Syrian armed forces, and the attacks against the United States that occurred on September 11, 2001, and other terrorist attacks on the United States or its citizens, installations, or allies. (b) Form.--The report submitted under subsection (a) shall be in unclassified form but may include a classified annex. SEC. 7. DEFINITION OF APPROPRIATE CONGRESSIONAL COMMITTEES. In this Act, the term ``appropriate congressional committees'' means the Committee on International Relations of the House of Representatives and the Committee on Foreign Relations of the Senate. Output:

Syria Accountability Act of 2002 - Prohibits the President from exporting any item on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations, providing any U.S. assistance to U.S. businesses with respect to investment or other activities, or conducting Overseas Private Investment Corporation and Trade Development Agency programs in or with respect to Syria.Directs the President to impose two or more specified sanctions against Syria.Requires maintenance of such prohibition and sanctions until the President certifies that Syria meets specified requirements, including that it: (1) does not support international terrorist groups; (2) has withdrawn all of its military personnel from Lebanon; (3) has ceased the development and deployment of ballistic missiles and biological and chemical weapons; (4) is no longer in violation of United Nations (UN) Security Council Resolution 661 and subsequent relevant resolutions; (5) has made substantial progress in negotiations aimed at a peace agreement with Israel and a peace agreement between Israel and Lebanon; and (6) is respecting the sovereignty and political independence of Lebanon as required under UN Security Council Resolution 520. Authorizes the President to provide development assistance to Syria and Lebanon if these six requirements are met.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``United States-Israel Energy Cooperation Act''. SEC. 2. FINDINGS. Congress finds that-- (1) it is in the highest national security interests of the United States to develop alternative renewable energy sources; (2) the State of Israel is a steadfast ally of the United States; (3) the special relationship between the United States and Israel is manifested in a variety of cooperative scientific research and development programs, such as-- (A) the United States-Israel Binational Science Foundation (BSF); and (B) the United States-Israel Binational Industrial Research and Development Foundation (BIRD); (4) those programs have made possible many scientific, technological, and commercial breakthroughs in the fields of life sciences, medicine, bioengineering, agriculture, biotechnology, communications, and others; (5) on February 1, 1996, the Secretary of Energy and the Israeli Minister of Energy and Infrastructure signed an agreement to establish a framework for collaboration between the United States and Israel in energy research and development activities; (6) Israeli scientists and engineers are at the forefront of research and development in the field of alternative renewable energy sources; and (7) enhanced cooperation between the United States and Israel for the purpose of research and development of alternative renewable energy sources would be in the national interests of both countries. SEC. 3. DEFINITIONS. In this Act: (1) BIRD.--The term ``BIRD'' means the United States-Israel Binational Industrial Research and Development Foundation. (2) BSF.--The term ``BSF'' means the United States-Israel Binational Science Foundation. (3) Secretary.--The term ``Secretary'' means the Secretary of Energy, acting through the Assistant Secretary for Energy Efficiency and Renewable Energy. SEC. 4. GRANT PROGRAM. (a) Establishment.--In implementing the Agreement entitled the ``Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation'', dated February 1, 1996, the Secretary shall establish a grant program to support research, development, and commercialization of alternative renewable energy sources. (b) Types of Energy.--In carrying out subsection (a), the Secretary may make grants to promote-- (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; (5) fossil energy; and (6) other types of energy, as determined by the Secretary. (c) Eligible Applicants.--An applicant shall be eligible to receive a grant under this section if the project of the applicant-- (1)(A) addresses a requirement in the areas of alternative energy, improved energy efficiency, or renewable energy sources determined by the Secretary and applies for the grant in accordance with procedures established under this section; or (B) is a joint venture between-- (i)(I) a for-profit business entity, academic institution, National Laboratory (as defined in section 2 of the Energy Policy Act of 2005), or nonprofit entity in the United States; and (II) a for-profit business entity, academic institution, or nonprofit entity in Israel; or (ii)(I) the Government of the United States; and (II) the Government of Israel; and (2) meets any other qualifications that the Secretary may require. (d) Applications.-- (1) In general.--To be eligible to receive a grant under this section, an applicant shall submit an application for the grant to-- (A) the Secretary, in accordance with procedures established by the Secretary; or (B) the BIRD or BSF, in accordance with procedures established by the respective entity. (2) Use of bird and bsf.-- (A) Allocation for bird and bsf.--The Secretary shall use not less than 50 percent of the funds that are provided to make grants under this section for a fiscal year to make grants through the BIRD and BSF. (B) Allocation between bird and bsf.--The Secretary shall determine the manner in which funds made available for a fiscal year under this paragraph are allocated between the BIRD and BSF. (e) Advisory Board.-- (1) Establishment.--The Secretary shall establish an advisory board to-- (A) monitor how grants are awarded under this section; and (B) provide to the Secretary periodic performance reviews of actions taken to carry out this section. (2) Composition.--The advisory board shall be composed of-- (A) a representative of the Government of the United States, appointed by the Secretary; and (B) a representative of the Government of Israel, appointed by the Government of Israel. (f) Repayment.-- (1) In general.--Subject to paragraph (2), the Secretary may require a recipient of a grant under this section to repay to the Secretary, the BIRD, or the BSF, as determined by the Secretary, an amount equal to-- (A) the amount of the grant, including interest at a rate determined by the Secretary; and (B) such charges for the administration of the grant as the Secretary determines appropriate. (2) Limitation.--In carrying out paragraph (1), the Secretary may not require a grant recipient to repay more than 150 percent of the amount of the grant, adjusted in accordance with the Consumer Price Index for all-urban consumers, United States city average, as published by the Bureau of Labor Statistics. (g) Authorization of Appropriations.--There is authorized to be appropriated to carry out this section $20,000,000 for each of fiscal years 2006 through 2012. Output:

United States-Israel Energy Cooperation Act - Instructs the Secretary of Energy, in implementing the Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation, to establish a grant program to support research, development, and commercialization of alternative renewable energy sources. Authorizes grants to promote the following: (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; and (5) fossil energy. Directs the Secretary to establish an advisory board to: (1) monitor how such grants are awarded; and (2) provide periodic performance reviews of actions taken to carry out the grant program.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``United States-Israel Energy Cooperation Act''. SEC. 2. FINDINGS. Congress finds that-- (1) it is in the highest national security interests of the United States to develop alternative renewable energy sources; (2) the State of Israel is a steadfast ally of the United States; (3) the special relationship between the United States and Israel is manifested in a variety of cooperative scientific research and development programs, such as-- (A) the United States-Israel Binational Science Foundation (BSF); and (B) the United States-Israel Binational Industrial Research and Development Foundation (BIRD); (4) those programs have made possible many scientific, technological, and commercial breakthroughs in the fields of life sciences, medicine, bioengineering, agriculture, biotechnology, communications, and others; (5) on February 1, 1996, the Secretary of Energy and the Israeli Minister of Energy and Infrastructure signed an agreement to establish a framework for collaboration between the United States and Israel in energy research and development activities; (6) Israeli scientists and engineers are at the forefront of research and development in the field of alternative renewable energy sources; and (7) enhanced cooperation between the United States and Israel for the purpose of research and development of alternative renewable energy sources would be in the national interests of both countries. SEC. 3. DEFINITIONS. In this Act: (1) BIRD.--The term ``BIRD'' means the United States-Israel Binational Industrial Research and Development Foundation. (2) BSF.--The term ``BSF'' means the United States-Israel Binational Science Foundation. (3) Secretary.--The term ``Secretary'' means the Secretary of Energy, acting through the Assistant Secretary for Energy Efficiency and Renewable Energy. SEC. 4. GRANT PROGRAM. (a) Establishment.--In implementing the Agreement entitled the ``Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation'', dated February 1, 1996, the Secretary shall establish a grant program to support research, development, and commercialization of alternative renewable energy sources. (b) Types of Energy.--In carrying out subsection (a), the Secretary may make grants to promote-- (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; (5) fossil energy; and (6) other types of energy, as determined by the Secretary. (c) Eligible Applicants.--An applicant shall be eligible to receive a grant under this section if the project of the applicant-- (1)(A) addresses a requirement in the areas of alternative energy, improved energy efficiency, or renewable energy sources determined by the Secretary and applies for the grant in accordance with procedures established under this section; or (B) is a joint venture between-- (i)(I) a for-profit business entity, academic institution, National Laboratory (as defined in section 2 of the Energy Policy Act of 2005), or nonprofit entity in the United States; and (II) a for-profit business entity, academic institution, or nonprofit entity in Israel; or (ii)(I) the Government of the United States; and (II) the Government of Israel; and (2) meets any other qualifications that the Secretary may require. (d) Applications.-- (1) In general.--To be eligible to receive a grant under this section, an applicant shall submit an application for the grant to-- (A) the Secretary, in accordance with procedures established by the Secretary; or (B) the BIRD or BSF, in accordance with procedures established by the respective entity. (2) Use of bird and bsf.-- (A) Allocation for bird and bsf.--The Secretary shall use not less than 50 percent of the funds that are provided to make grants under this section for a fiscal year to make grants through the BIRD and BSF. (B) Allocation between bird and bsf.--The Secretary shall determine the manner in which funds made available for a fiscal year under this paragraph are allocated between the BIRD and BSF. (e) Advisory Board.-- (1) Establishment.--The Secretary shall establish an advisory board to-- (A) monitor how grants are awarded under this section; and (B) provide to the Secretary periodic performance reviews of actions taken to carry out this section. (2) Composition.--The advisory board shall be composed of-- (A) a representative of the Government of the United States, appointed by the Secretary; and (B) a representative of the Government of Israel, appointed by the Government of Israel. (f) Repayment.-- (1) In general.--Subject to paragraph (2), the Secretary may require a recipient of a grant under this section to repay to the Secretary, the BIRD, or the BSF, as determined by the Secretary, an amount equal to-- (A) the amount of the grant, including interest at a rate determined by the Secretary; and (B) such charges for the administration of the grant as the Secretary determines appropriate. (2) Limitation.--In carrying out paragraph (1), the Secretary may not require a grant recipient to repay more than 150 percent of the amount of the grant, adjusted in accordance with the Consumer Price Index for all-urban consumers, United States city average, as published by the Bureau of Labor Statistics. (g) Authorization of Appropriations.--There is authorized to be appropriated to carry out this section $20,000,000 for each of fiscal years 2006 through 2012. Output:

United States-Israel Energy Cooperation Act - Instructs the Secretary of Energy, in implementing the Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation, to establish a grant program to support research, development, and commercialization of alternative renewable energy sources. Authorizes grants to promote the following: (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; and (5) fossil energy. Directs the Secretary to establish an advisory board to: (1) monitor how such grants are awarded; and (2) provide periodic performance reviews of actions taken to carry out the grant program.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``United States-Israel Energy Cooperation Act''. SEC. 2. FINDINGS. Congress finds that-- (1) it is in the highest national security interests of the United States to develop alternative renewable energy sources; (2) the State of Israel is a steadfast ally of the United States; (3) the special relationship between the United States and Israel is manifested in a variety of cooperative scientific research and development programs, such as-- (A) the United States-Israel Binational Science Foundation (BSF); and (B) the United States-Israel Binational Industrial Research and Development Foundation (BIRD); (4) those programs have made possible many scientific, technological, and commercial breakthroughs in the fields of life sciences, medicine, bioengineering, agriculture, biotechnology, communications, and others; (5) on February 1, 1996, the Secretary of Energy and the Israeli Minister of Energy and Infrastructure signed an agreement to establish a framework for collaboration between the United States and Israel in energy research and development activities; (6) Israeli scientists and engineers are at the forefront of research and development in the field of alternative renewable energy sources; and (7) enhanced cooperation between the United States and Israel for the purpose of research and development of alternative renewable energy sources would be in the national interests of both countries. SEC. 3. DEFINITIONS. In this Act: (1) BIRD.--The term ``BIRD'' means the United States-Israel Binational Industrial Research and Development Foundation. (2) BSF.--The term ``BSF'' means the United States-Israel Binational Science Foundation. (3) Secretary.--The term ``Secretary'' means the Secretary of Energy, acting through the Assistant Secretary for Energy Efficiency and Renewable Energy. SEC. 4. GRANT PROGRAM. (a) Establishment.--In implementing the Agreement entitled the ``Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation'', dated February 1, 1996, the Secretary shall establish a grant program to support research, development, and commercialization of alternative renewable energy sources. (b) Types of Energy.--In carrying out subsection (a), the Secretary may make grants to promote-- (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; (5) fossil energy; and (6) other types of energy, as determined by the Secretary. (c) Eligible Applicants.--An applicant shall be eligible to receive a grant under this section if the project of the applicant-- (1)(A) addresses a requirement in the areas of alternative energy, improved energy efficiency, or renewable energy sources determined by the Secretary and applies for the grant in accordance with procedures established under this section; or (B) is a joint venture between-- (i)(I) a for-profit business entity, academic institution, National Laboratory (as defined in section 2 of the Energy Policy Act of 2005), or nonprofit entity in the United States; and (II) a for-profit business entity, academic institution, or nonprofit entity in Israel; or (ii)(I) the Government of the United States; and (II) the Government of Israel; and (2) meets any other qualifications that the Secretary may require. (d) Applications.-- (1) In general.--To be eligible to receive a grant under this section, an applicant shall submit an application for the grant to-- (A) the Secretary, in accordance with procedures established by the Secretary; or (B) the BIRD or BSF, in accordance with procedures established by the respective entity. (2) Use of bird and bsf.-- (A) Allocation for bird and bsf.--The Secretary shall use not less than 50 percent of the funds that are provided to make grants under this section for a fiscal year to make grants through the BIRD and BSF. (B) Allocation between bird and bsf.--The Secretary shall determine the manner in which funds made available for a fiscal year under this paragraph are allocated between the BIRD and BSF. (e) Advisory Board.-- (1) Establishment.--The Secretary shall establish an advisory board to-- (A) monitor how grants are awarded under this section; and (B) provide to the Secretary periodic performance reviews of actions taken to carry out this section. (2) Composition.--The advisory board shall be composed of-- (A) a representative of the Government of the United States, appointed by the Secretary; and (B) a representative of the Government of Israel, appointed by the Government of Israel. (f) Repayment.-- (1) In general.--Subject to paragraph (2), the Secretary may require a recipient of a grant under this section to repay to the Secretary, the BIRD, or the BSF, as determined by the Secretary, an amount equal to-- (A) the amount of the grant, including interest at a rate determined by the Secretary; and (B) such charges for the administration of the grant as the Secretary determines appropriate. (2) Limitation.--In carrying out paragraph (1), the Secretary may not require a grant recipient to repay more than 150 percent of the amount of the grant, adjusted in accordance with the Consumer Price Index for all-urban consumers, United States city average, as published by the Bureau of Labor Statistics. (g) Authorization of Appropriations.--There is authorized to be appropriated to carry out this section $20,000,000 for each of fiscal years 2006 through 2012. Output:

United States-Israel Energy Cooperation Act - Instructs the Secretary of Energy, in implementing the Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation, to establish a grant program to support research, development, and commercialization of alternative renewable energy sources. Authorizes grants to promote the following: (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; and (5) fossil energy. Directs the Secretary to establish an advisory board to: (1) monitor how such grants are awarded; and (2) provide periodic performance reviews of actions taken to carry out the grant program.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``United States-Israel Energy Cooperation Act''. SEC. 2. FINDINGS. Congress finds that-- (1) it is in the highest national security interests of the United States to develop alternative renewable energy sources; (2) the State of Israel is a steadfast ally of the United States; (3) the special relationship between the United States and Israel is manifested in a variety of cooperative scientific research and development programs, such as-- (A) the United States-Israel Binational Science Foundation (BSF); and (B) the United States-Israel Binational Industrial Research and Development Foundation (BIRD); (4) those programs have made possible many scientific, technological, and commercial breakthroughs in the fields of life sciences, medicine, bioengineering, agriculture, biotechnology, communications, and others; (5) on February 1, 1996, the Secretary of Energy and the Israeli Minister of Energy and Infrastructure signed an agreement to establish a framework for collaboration between the United States and Israel in energy research and development activities; (6) Israeli scientists and engineers are at the forefront of research and development in the field of alternative renewable energy sources; and (7) enhanced cooperation between the United States and Israel for the purpose of research and development of alternative renewable energy sources would be in the national interests of both countries. SEC. 3. DEFINITIONS. In this Act: (1) BIRD.--The term ``BIRD'' means the United States-Israel Binational Industrial Research and Development Foundation. (2) BSF.--The term ``BSF'' means the United States-Israel Binational Science Foundation. (3) Secretary.--The term ``Secretary'' means the Secretary of Energy, acting through the Assistant Secretary for Energy Efficiency and Renewable Energy. SEC. 4. GRANT PROGRAM. (a) Establishment.--In implementing the Agreement entitled the ``Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation'', dated February 1, 1996, the Secretary shall establish a grant program to support research, development, and commercialization of alternative renewable energy sources. (b) Types of Energy.--In carrying out subsection (a), the Secretary may make grants to promote-- (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; (5) fossil energy; and (6) other types of energy, as determined by the Secretary. (c) Eligible Applicants.--An applicant shall be eligible to receive a grant under this section if the project of the applicant-- (1)(A) addresses a requirement in the areas of alternative energy, improved energy efficiency, or renewable energy sources determined by the Secretary and applies for the grant in accordance with procedures established under this section; or (B) is a joint venture between-- (i)(I) a for-profit business entity, academic institution, National Laboratory (as defined in section 2 of the Energy Policy Act of 2005), or nonprofit entity in the United States; and (II) a for-profit business entity, academic institution, or nonprofit entity in Israel; or (ii)(I) the Government of the United States; and (II) the Government of Israel; and (2) meets any other qualifications that the Secretary may require. (d) Applications.-- (1) In general.--To be eligible to receive a grant under this section, an applicant shall submit an application for the grant to-- (A) the Secretary, in accordance with procedures established by the Secretary; or (B) the BIRD or BSF, in accordance with procedures established by the respective entity. (2) Use of bird and bsf.-- (A) Allocation for bird and bsf.--The Secretary shall use not less than 50 percent of the funds that are provided to make grants under this section for a fiscal year to make grants through the BIRD and BSF. (B) Allocation between bird and bsf.--The Secretary shall determine the manner in which funds made available for a fiscal year under this paragraph are allocated between the BIRD and BSF. (e) Advisory Board.-- (1) Establishment.--The Secretary shall establish an advisory board to-- (A) monitor how grants are awarded under this section; and (B) provide to the Secretary periodic performance reviews of actions taken to carry out this section. (2) Composition.--The advisory board shall be composed of-- (A) a representative of the Government of the United States, appointed by the Secretary; and (B) a representative of the Government of Israel, appointed by the Government of Israel. (f) Repayment.-- (1) In general.--Subject to paragraph (2), the Secretary may require a recipient of a grant under this section to repay to the Secretary, the BIRD, or the BSF, as determined by the Secretary, an amount equal to-- (A) the amount of the grant, including interest at a rate determined by the Secretary; and (B) such charges for the administration of the grant as the Secretary determines appropriate. (2) Limitation.--In carrying out paragraph (1), the Secretary may not require a grant recipient to repay more than 150 percent of the amount of the grant, adjusted in accordance with the Consumer Price Index for all-urban consumers, United States city average, as published by the Bureau of Labor Statistics. (g) Authorization of Appropriations.--There is authorized to be appropriated to carry out this section $20,000,000 for each of fiscal years 2006 through 2012. Output:

United States-Israel Energy Cooperation Act - Instructs the Secretary of Energy, in implementing the Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation, to establish a grant program to support research, development, and commercialization of alternative renewable energy sources. Authorizes grants to promote the following: (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; and (5) fossil energy. Directs the Secretary to establish an advisory board to: (1) monitor how such grants are awarded; and (2) provide periodic performance reviews of actions taken to carry out the grant program.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``United States-Israel Energy Cooperation Act''. SEC. 2. FINDINGS. Congress finds that-- (1) it is in the highest national security interests of the United States to develop alternative renewable energy sources; (2) the State of Israel is a steadfast ally of the United States; (3) the special relationship between the United States and Israel is manifested in a variety of cooperative scientific research and development programs, such as-- (A) the United States-Israel Binational Science Foundation (BSF); and (B) the United States-Israel Binational Industrial Research and Development Foundation (BIRD); (4) those programs have made possible many scientific, technological, and commercial breakthroughs in the fields of life sciences, medicine, bioengineering, agriculture, biotechnology, communications, and others; (5) on February 1, 1996, the Secretary of Energy and the Israeli Minister of Energy and Infrastructure signed an agreement to establish a framework for collaboration between the United States and Israel in energy research and development activities; (6) Israeli scientists and engineers are at the forefront of research and development in the field of alternative renewable energy sources; and (7) enhanced cooperation between the United States and Israel for the purpose of research and development of alternative renewable energy sources would be in the national interests of both countries. SEC. 3. DEFINITIONS. In this Act: (1) BIRD.--The term ``BIRD'' means the United States-Israel Binational Industrial Research and Development Foundation. (2) BSF.--The term ``BSF'' means the United States-Israel Binational Science Foundation. (3) Secretary.--The term ``Secretary'' means the Secretary of Energy, acting through the Assistant Secretary for Energy Efficiency and Renewable Energy. SEC. 4. GRANT PROGRAM. (a) Establishment.--In implementing the Agreement entitled the ``Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation'', dated February 1, 1996, the Secretary shall establish a grant program to support research, development, and commercialization of alternative renewable energy sources. (b) Types of Energy.--In carrying out subsection (a), the Secretary may make grants to promote-- (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; (5) fossil energy; and (6) other types of energy, as determined by the Secretary. (c) Eligible Applicants.--An applicant shall be eligible to receive a grant under this section if the project of the applicant-- (1)(A) addresses a requirement in the areas of alternative energy, improved energy efficiency, or renewable energy sources determined by the Secretary and applies for the grant in accordance with procedures established under this section; or (B) is a joint venture between-- (i)(I) a for-profit business entity, academic institution, National Laboratory (as defined in section 2 of the Energy Policy Act of 2005), or nonprofit entity in the United States; and (II) a for-profit business entity, academic institution, or nonprofit entity in Israel; or (ii)(I) the Government of the United States; and (II) the Government of Israel; and (2) meets any other qualifications that the Secretary may require. (d) Applications.-- (1) In general.--To be eligible to receive a grant under this section, an applicant shall submit an application for the grant to-- (A) the Secretary, in accordance with procedures established by the Secretary; or (B) the BIRD or BSF, in accordance with procedures established by the respective entity. (2) Use of bird and bsf.-- (A) Allocation for bird and bsf.--The Secretary shall use not less than 50 percent of the funds that are provided to make grants under this section for a fiscal year to make grants through the BIRD and BSF. (B) Allocation between bird and bsf.--The Secretary shall determine the manner in which funds made available for a fiscal year under this paragraph are allocated between the BIRD and BSF. (e) Advisory Board.-- (1) Establishment.--The Secretary shall establish an advisory board to-- (A) monitor how grants are awarded under this section; and (B) provide to the Secretary periodic performance reviews of actions taken to carry out this section. (2) Composition.--The advisory board shall be composed of-- (A) a representative of the Government of the United States, appointed by the Secretary; and (B) a representative of the Government of Israel, appointed by the Government of Israel. (f) Repayment.-- (1) In general.--Subject to paragraph (2), the Secretary may require a recipient of a grant under this section to repay to the Secretary, the BIRD, or the BSF, as determined by the Secretary, an amount equal to-- (A) the amount of the grant, including interest at a rate determined by the Secretary; and (B) such charges for the administration of the grant as the Secretary determines appropriate. (2) Limitation.--In carrying out paragraph (1), the Secretary may not require a grant recipient to repay more than 150 percent of the amount of the grant, adjusted in accordance with the Consumer Price Index for all-urban consumers, United States city average, as published by the Bureau of Labor Statistics. (g) Authorization of Appropriations.--There is authorized to be appropriated to carry out this section $20,000,000 for each of fiscal years 2006 through 2012. Output:

United States-Israel Energy Cooperation Act - Instructs the Secretary of Energy, in implementing the Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation, to establish a grant program to support research, development, and commercialization of alternative renewable energy sources. Authorizes grants to promote the following: (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; and (5) fossil energy. Directs the Secretary to establish an advisory board to: (1) monitor how such grants are awarded; and (2) provide periodic performance reviews of actions taken to carry out the grant program.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Let's think step by step. This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Explanation: This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``United States-Israel Energy Cooperation Act''. SEC. 2. FINDINGS. Congress finds that-- (1) it is in the highest national security interests of the United States to develop alternative renewable energy sources; (2) the State of Israel is a steadfast ally of the United States; (3) the special relationship between the United States and Israel is manifested in a variety of cooperative scientific research and development programs, such as-- (A) the United States-Israel Binational Science Foundation (BSF); and (B) the United States-Israel Binational Industrial Research and Development Foundation (BIRD); (4) those programs have made possible many scientific, technological, and commercial breakthroughs in the fields of life sciences, medicine, bioengineering, agriculture, biotechnology, communications, and others; (5) on February 1, 1996, the Secretary of Energy and the Israeli Minister of Energy and Infrastructure signed an agreement to establish a framework for collaboration between the United States and Israel in energy research and development activities; (6) Israeli scientists and engineers are at the forefront of research and development in the field of alternative renewable energy sources; and (7) enhanced cooperation between the United States and Israel for the purpose of research and development of alternative renewable energy sources would be in the national interests of both countries. SEC. 3. DEFINITIONS. In this Act: (1) BIRD.--The term ``BIRD'' means the United States-Israel Binational Industrial Research and Development Foundation. (2) BSF.--The term ``BSF'' means the United States-Israel Binational Science Foundation. (3) Secretary.--The term ``Secretary'' means the Secretary of Energy, acting through the Assistant Secretary for Energy Efficiency and Renewable Energy. SEC. 4. GRANT PROGRAM. (a) Establishment.--In implementing the Agreement entitled the ``Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation'', dated February 1, 1996, the Secretary shall establish a grant program to support research, development, and commercialization of alternative renewable energy sources. (b) Types of Energy.--In carrying out subsection (a), the Secretary may make grants to promote-- (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; (5) fossil energy; and (6) other types of energy, as determined by the Secretary. (c) Eligible Applicants.--An applicant shall be eligible to receive a grant under this section if the project of the applicant-- (1)(A) addresses a requirement in the areas of alternative energy, improved energy efficiency, or renewable energy sources determined by the Secretary and applies for the grant in accordance with procedures established under this section; or (B) is a joint venture between-- (i)(I) a for-profit business entity, academic institution, National Laboratory (as defined in section 2 of the Energy Policy Act of 2005), or nonprofit entity in the United States; and (II) a for-profit business entity, academic institution, or nonprofit entity in Israel; or (ii)(I) the Government of the United States; and (II) the Government of Israel; and (2) meets any other qualifications that the Secretary may require. (d) Applications.-- (1) In general.--To be eligible to receive a grant under this section, an applicant shall submit an application for the grant to-- (A) the Secretary, in accordance with procedures established by the Secretary; or (B) the BIRD or BSF, in accordance with procedures established by the respective entity. (2) Use of bird and bsf.-- (A) Allocation for bird and bsf.--The Secretary shall use not less than 50 percent of the funds that are provided to make grants under this section for a fiscal year to make grants through the BIRD and BSF. (B) Allocation between bird and bsf.--The Secretary shall determine the manner in which funds made available for a fiscal year under this paragraph are allocated between the BIRD and BSF. (e) Advisory Board.-- (1) Establishment.--The Secretary shall establish an advisory board to-- (A) monitor how grants are awarded under this section; and (B) provide to the Secretary periodic performance reviews of actions taken to carry out this section. (2) Composition.--The advisory board shall be composed of-- (A) a representative of the Government of the United States, appointed by the Secretary; and (B) a representative of the Government of Israel, appointed by the Government of Israel. (f) Repayment.-- (1) In general.--Subject to paragraph (2), the Secretary may require a recipient of a grant under this section to repay to the Secretary, the BIRD, or the BSF, as determined by the Secretary, an amount equal to-- (A) the amount of the grant, including interest at a rate determined by the Secretary; and (B) such charges for the administration of the grant as the Secretary determines appropriate. (2) Limitation.--In carrying out paragraph (1), the Secretary may not require a grant recipient to repay more than 150 percent of the amount of the grant, adjusted in accordance with the Consumer Price Index for all-urban consumers, United States city average, as published by the Bureau of Labor Statistics. (g) Authorization of Appropriations.--There is authorized to be appropriated to carry out this section $20,000,000 for each of fiscal years 2006 through 2012. Output:

United States-Israel Energy Cooperation Act - Instructs the Secretary of Energy, in implementing the Agreement between the Department of Energy of the United States of America and the Ministry of Energy and Infrastructure of Israel Concerning Energy Cooperation, to establish a grant program to support research, development, and commercialization of alternative renewable energy sources. Authorizes grants to promote the following: (1) solar energy; (2) biomass energy; (3) energy efficiency; (4) wind energy; and (5) fossil energy. Directs the Secretary to establish an advisory board to: (1) monitor how such grants are awarded; and (2) provide periodic performance reviews of actions taken to carry out the grant program.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Aircraft Safety Act of 2000''. SEC. 2. PREVENTION OF FRAUDS INVOLVING AIRCRAFT OR SPACE VEHICLE PARTS IN INTERSTATE OR FOREIGN COMMERCE. (a) Definitions.--Section 31 of title 18, United States Code, is amended by striking all after the section heading and inserting the following: ``(a) As used in this chapter-- ``(1) the term `aircraft' means a civil, military, or public contrivance invented, used, or designed to navigate, fly, or travel in the air; ``(2) the term `aviation quality', with respect to a part of an aircraft or space vehicle, means the quality of having been manufactured, constructed, produced, maintained, repaired, overhauled, rebuilt, reconditioned, or restored in conformity with applicable standards specified by law (including applicable regulations); ``(3) the term `destructive substance' means an explosive substance, flammable material, infernal machine, or other chemical, mechanical, or radioactive device or matter of a combustible, contaminative, corrosive, or explosive nature; ``(4) the term `in flight' means-- ``(A) any time from the moment at which all the external doors of an aircraft are closed following embarkation until the moment when any such door is opened for disembarkation; and ``(B) in the case of a forced landing, until competent authorities take over the responsibility for the aircraft and the persons and property on board; ``(5) the term `in service' means-- ``(A) any time from the beginning of preflight preparation of an aircraft by ground personnel or by the crew for a specific flight until 24 hours after any landing; and ``(B) in any event includes the entire period during which the aircraft is in flight; ``(6) the term `motor vehicle' means every description of carriage or other contrivance propelled or drawn by mechanical power and used for commercial purposes on the highways in the transportation of passengers, passengers and property, or property or cargo; ``(7) the term `part' means a frame, assembly, component, appliance, engine, propeller, material, part, spare part, piece, section, or related integral or auxiliary equipment; ``(8) the term `space vehicle' means a man-made device, either manned or unmanned, designed for operation beyond the Earth's atmosphere; ``(9) the term `State' means a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States; and ``(10) the term `used for commercial purposes' means the carriage of persons or property for any fare, fee, rate, charge or other consideration, or directly or indirectly in connection with any business, or other undertaking intended for profit. ``(b) In this chapter, the terms `aircraft engine', `air navigation facility', `appliance', `civil aircraft', `foreign air commerce', `interstate air commerce', `landing area', `overseas air commerce', `propeller', `spare part', and `special aircraft jurisdiction of the United States' have the meanings given those terms in sections 40102(a) and 46501 of title 49.''. (b) Aircraft or Space Vehicle Parts Fraud.-- (1) In general.--Chapter 2 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce ``(a) Whoever, in or affecting interstate or foreign commerce, knowingly and with the intent to defraud-- ``(1)(A) falsifies or conceals a material fact; ``(B) makes any materially fraudulent representation; or ``(C) makes or uses any materially false writing, entry, certification, document, record, data plate, label, or electronic communication; concerning any aircraft or space vehicle part; ``(2) exports from or imports or introduces into the United States, sells, trades, installs on or in any aircraft or space vehicle any aircraft or space vehicle part using or by means of a fraudulent representation, document, record, certification, depiction, data plate, label, or electronic communication; or ``(3) attempts or conspires to commit an offense described in paragraph (1) or (2); shall be punished as provided in subsection (b). ``(b) The punishment for an offense under subsection (a) is as follows: ``(1) If the offense relates to the aviation quality of a part and the part is installed in an aircraft or space vehicle, a fine of not more than $500,000, imprisonment for not more than 10 years, or both. ``(2) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in serious bodily injury (as defined in section 1365), a fine of not more than $1,000,000, imprisonment for not more than 20 years, or both. ``(3) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in the death of any person, a fine of not more than $1,000,000, imprisonment for any term of years or life, or both. ``(4) In the case of an offense under subsection (a) not described in paragraph (1), (2), or (3), a fine under this title, imprisonment for not more than 5 years, or both. ``(5) If the offense is committed by an organization, a fine of not more than-- ``(A) $10,000,000 in the case of an offense described in paragraph (1) or (4); and ``(B) $20,000,000 in the case of an offense described under paragraph (2) or (3). ``(c)(1) The district courts of the United States shall have jurisdiction to prevent and restrain violations of this section by issuing appropriate orders, including-- ``(A) ordering a person (convicted of an offense under this section) to divest any interest, direct or indirect, in any enterprise used to commit or facilitate the commission of the offense, or to destroy, or to mutilate and sell as scrap, aircraft material or part inventories or stocks; ``(B) imposing reasonable restrictions on the future activities or investments of any such person, including prohibiting engagement in the same type of endeavor as used to commit the offense; and ``(C) ordering the dissolution or reorganization of any enterprise knowingly used to commit or facilitate the commission of an offense under this section making due provisions for the rights and interests of innocent persons. ``(2) Pending final determination of a proceeding brought under this section, the court may enter such restraining orders or prohibitions, or take such other actions (including the acceptance of satisfactory performance bonds) as the court deems proper. ``(3) A final judgment rendered in favor of the United States in any criminal proceeding brought under this section shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. ``(d)(1) The court, in imposing sentence on any person convicted of an offense under this section, shall order, in addition to any other sentence and irrespective of any provision of State law, that the person forfeit to the United States-- ``(A) any property constituting, or derived from, any proceeds that the person obtained, directly or indirectly, as a result of the offense; and ``(B) any of the person's property used, or intended to be used in any manner, to commit or facilitate the commission of the offense, if the court in its discretion so determines, taking into consideration the nature, scope, and proportionality of the use of the property in the offense. ``(2) The forfeiture of property under this section, including any seizure and disposition of the property, and any proceedings relating to the property, shall be governed by section 413 of the Comprehensive Drug Abuse and Prevention Act of 1970 (21 U.S.C. 853) except subsection (d) of that section. ``(e) This section does not preempt or displace any other remedy, civil or criminal, provided by Federal or State law for the fraudulent importation, sale, trade, installation, or introduction into commerce of an aircraft or space vehicle part. ``(f) This section also applies to conduct occurring outside the United States if-- ``(1) the offender is a natural person who is a citizen or permanent resident alien of the United States, or an organization organized under the laws of the United States or political subdivision thereof; ``(2) the aircraft or spacecraft part as to which the violation relates was installed in an aircraft or space vehicle owned or operated at the time of the offense by a citizen or permanent resident alien of the United States, or by an organization organized under the laws of the United States or a State political subdivision thereof; or ``(3) an act in furtherance of the offense was committed in the United States.''. (2) Clerical amendment.--The table of sections at the beginning of chapter 2 of title 18, United States Code, is amended by adding at the end the following new item: ``38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce.''. (3) Wiretapping predicate.--Section 2516(1)(c) of title 18, United States Code, is amended by inserting ``section 38 (relating to aircraft parts fraud),'' after ``section 32 (relating to destruction of aircraft or aircraft facilities),''. Output:

Grants the U.S. district courts jurisdiction to prevent and restrain violations pending final determination of such a proceeding. Specifies that a final judgment rendered in favor of the United States shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. Sets forth provisions regarding forfeiture of property, lack of preemption, and applicability to conduct occurring outside the United States under specified circumstances. Makes violation of this Act a predicate to authorization for interception of wire, oral, or electronic communications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Please output an explanation first and then come to your conclusion and create an output. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Aircraft Safety Act of 2000''. SEC. 2. PREVENTION OF FRAUDS INVOLVING AIRCRAFT OR SPACE VEHICLE PARTS IN INTERSTATE OR FOREIGN COMMERCE. (a) Definitions.--Section 31 of title 18, United States Code, is amended by striking all after the section heading and inserting the following: ``(a) As used in this chapter-- ``(1) the term `aircraft' means a civil, military, or public contrivance invented, used, or designed to navigate, fly, or travel in the air; ``(2) the term `aviation quality', with respect to a part of an aircraft or space vehicle, means the quality of having been manufactured, constructed, produced, maintained, repaired, overhauled, rebuilt, reconditioned, or restored in conformity with applicable standards specified by law (including applicable regulations); ``(3) the term `destructive substance' means an explosive substance, flammable material, infernal machine, or other chemical, mechanical, or radioactive device or matter of a combustible, contaminative, corrosive, or explosive nature; ``(4) the term `in flight' means-- ``(A) any time from the moment at which all the external doors of an aircraft are closed following embarkation until the moment when any such door is opened for disembarkation; and ``(B) in the case of a forced landing, until competent authorities take over the responsibility for the aircraft and the persons and property on board; ``(5) the term `in service' means-- ``(A) any time from the beginning of preflight preparation of an aircraft by ground personnel or by the crew for a specific flight until 24 hours after any landing; and ``(B) in any event includes the entire period during which the aircraft is in flight; ``(6) the term `motor vehicle' means every description of carriage or other contrivance propelled or drawn by mechanical power and used for commercial purposes on the highways in the transportation of passengers, passengers and property, or property or cargo; ``(7) the term `part' means a frame, assembly, component, appliance, engine, propeller, material, part, spare part, piece, section, or related integral or auxiliary equipment; ``(8) the term `space vehicle' means a man-made device, either manned or unmanned, designed for operation beyond the Earth's atmosphere; ``(9) the term `State' means a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States; and ``(10) the term `used for commercial purposes' means the carriage of persons or property for any fare, fee, rate, charge or other consideration, or directly or indirectly in connection with any business, or other undertaking intended for profit. ``(b) In this chapter, the terms `aircraft engine', `air navigation facility', `appliance', `civil aircraft', `foreign air commerce', `interstate air commerce', `landing area', `overseas air commerce', `propeller', `spare part', and `special aircraft jurisdiction of the United States' have the meanings given those terms in sections 40102(a) and 46501 of title 49.''. (b) Aircraft or Space Vehicle Parts Fraud.-- (1) In general.--Chapter 2 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce ``(a) Whoever, in or affecting interstate or foreign commerce, knowingly and with the intent to defraud-- ``(1)(A) falsifies or conceals a material fact; ``(B) makes any materially fraudulent representation; or ``(C) makes or uses any materially false writing, entry, certification, document, record, data plate, label, or electronic communication; concerning any aircraft or space vehicle part; ``(2) exports from or imports or introduces into the United States, sells, trades, installs on or in any aircraft or space vehicle any aircraft or space vehicle part using or by means of a fraudulent representation, document, record, certification, depiction, data plate, label, or electronic communication; or ``(3) attempts or conspires to commit an offense described in paragraph (1) or (2); shall be punished as provided in subsection (b). ``(b) The punishment for an offense under subsection (a) is as follows: ``(1) If the offense relates to the aviation quality of a part and the part is installed in an aircraft or space vehicle, a fine of not more than $500,000, imprisonment for not more than 10 years, or both. ``(2) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in serious bodily injury (as defined in section 1365), a fine of not more than $1,000,000, imprisonment for not more than 20 years, or both. ``(3) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in the death of any person, a fine of not more than $1,000,000, imprisonment for any term of years or life, or both. ``(4) In the case of an offense under subsection (a) not described in paragraph (1), (2), or (3), a fine under this title, imprisonment for not more than 5 years, or both. ``(5) If the offense is committed by an organization, a fine of not more than-- ``(A) $10,000,000 in the case of an offense described in paragraph (1) or (4); and ``(B) $20,000,000 in the case of an offense described under paragraph (2) or (3). ``(c)(1) The district courts of the United States shall have jurisdiction to prevent and restrain violations of this section by issuing appropriate orders, including-- ``(A) ordering a person (convicted of an offense under this section) to divest any interest, direct or indirect, in any enterprise used to commit or facilitate the commission of the offense, or to destroy, or to mutilate and sell as scrap, aircraft material or part inventories or stocks; ``(B) imposing reasonable restrictions on the future activities or investments of any such person, including prohibiting engagement in the same type of endeavor as used to commit the offense; and ``(C) ordering the dissolution or reorganization of any enterprise knowingly used to commit or facilitate the commission of an offense under this section making due provisions for the rights and interests of innocent persons. ``(2) Pending final determination of a proceeding brought under this section, the court may enter such restraining orders or prohibitions, or take such other actions (including the acceptance of satisfactory performance bonds) as the court deems proper. ``(3) A final judgment rendered in favor of the United States in any criminal proceeding brought under this section shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. ``(d)(1) The court, in imposing sentence on any person convicted of an offense under this section, shall order, in addition to any other sentence and irrespective of any provision of State law, that the person forfeit to the United States-- ``(A) any property constituting, or derived from, any proceeds that the person obtained, directly or indirectly, as a result of the offense; and ``(B) any of the person's property used, or intended to be used in any manner, to commit or facilitate the commission of the offense, if the court in its discretion so determines, taking into consideration the nature, scope, and proportionality of the use of the property in the offense. ``(2) The forfeiture of property under this section, including any seizure and disposition of the property, and any proceedings relating to the property, shall be governed by section 413 of the Comprehensive Drug Abuse and Prevention Act of 1970 (21 U.S.C. 853) except subsection (d) of that section. ``(e) This section does not preempt or displace any other remedy, civil or criminal, provided by Federal or State law for the fraudulent importation, sale, trade, installation, or introduction into commerce of an aircraft or space vehicle part. ``(f) This section also applies to conduct occurring outside the United States if-- ``(1) the offender is a natural person who is a citizen or permanent resident alien of the United States, or an organization organized under the laws of the United States or political subdivision thereof; ``(2) the aircraft or spacecraft part as to which the violation relates was installed in an aircraft or space vehicle owned or operated at the time of the offense by a citizen or permanent resident alien of the United States, or by an organization organized under the laws of the United States or a State political subdivision thereof; or ``(3) an act in furtherance of the offense was committed in the United States.''. (2) Clerical amendment.--The table of sections at the beginning of chapter 2 of title 18, United States Code, is amended by adding at the end the following new item: ``38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce.''. (3) Wiretapping predicate.--Section 2516(1)(c) of title 18, United States Code, is amended by inserting ``section 38 (relating to aircraft parts fraud),'' after ``section 32 (relating to destruction of aircraft or aircraft facilities),''. Output:

Grants the U.S. district courts jurisdiction to prevent and restrain violations pending final determination of such a proceeding. Specifies that a final judgment rendered in favor of the United States shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. Sets forth provisions regarding forfeiture of property, lack of preemption, and applicability to conduct occurring outside the United States under specified circumstances. Makes violation of this Act a predicate to authorization for interception of wire, oral, or electronic communications.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Aircraft Safety Act of 2000''. SEC. 2. PREVENTION OF FRAUDS INVOLVING AIRCRAFT OR SPACE VEHICLE PARTS IN INTERSTATE OR FOREIGN COMMERCE. (a) Definitions.--Section 31 of title 18, United States Code, is amended by striking all after the section heading and inserting the following: ``(a) As used in this chapter-- ``(1) the term `aircraft' means a civil, military, or public contrivance invented, used, or designed to navigate, fly, or travel in the air; ``(2) the term `aviation quality', with respect to a part of an aircraft or space vehicle, means the quality of having been manufactured, constructed, produced, maintained, repaired, overhauled, rebuilt, reconditioned, or restored in conformity with applicable standards specified by law (including applicable regulations); ``(3) the term `destructive substance' means an explosive substance, flammable material, infernal machine, or other chemical, mechanical, or radioactive device or matter of a combustible, contaminative, corrosive, or explosive nature; ``(4) the term `in flight' means-- ``(A) any time from the moment at which all the external doors of an aircraft are closed following embarkation until the moment when any such door is opened for disembarkation; and ``(B) in the case of a forced landing, until competent authorities take over the responsibility for the aircraft and the persons and property on board; ``(5) the term `in service' means-- ``(A) any time from the beginning of preflight preparation of an aircraft by ground personnel or by the crew for a specific flight until 24 hours after any landing; and ``(B) in any event includes the entire period during which the aircraft is in flight; ``(6) the term `motor vehicle' means every description of carriage or other contrivance propelled or drawn by mechanical power and used for commercial purposes on the highways in the transportation of passengers, passengers and property, or property or cargo; ``(7) the term `part' means a frame, assembly, component, appliance, engine, propeller, material, part, spare part, piece, section, or related integral or auxiliary equipment; ``(8) the term `space vehicle' means a man-made device, either manned or unmanned, designed for operation beyond the Earth's atmosphere; ``(9) the term `State' means a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States; and ``(10) the term `used for commercial purposes' means the carriage of persons or property for any fare, fee, rate, charge or other consideration, or directly or indirectly in connection with any business, or other undertaking intended for profit. ``(b) In this chapter, the terms `aircraft engine', `air navigation facility', `appliance', `civil aircraft', `foreign air commerce', `interstate air commerce', `landing area', `overseas air commerce', `propeller', `spare part', and `special aircraft jurisdiction of the United States' have the meanings given those terms in sections 40102(a) and 46501 of title 49.''. (b) Aircraft or Space Vehicle Parts Fraud.-- (1) In general.--Chapter 2 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce ``(a) Whoever, in or affecting interstate or foreign commerce, knowingly and with the intent to defraud-- ``(1)(A) falsifies or conceals a material fact; ``(B) makes any materially fraudulent representation; or ``(C) makes or uses any materially false writing, entry, certification, document, record, data plate, label, or electronic communication; concerning any aircraft or space vehicle part; ``(2) exports from or imports or introduces into the United States, sells, trades, installs on or in any aircraft or space vehicle any aircraft or space vehicle part using or by means of a fraudulent representation, document, record, certification, depiction, data plate, label, or electronic communication; or ``(3) attempts or conspires to commit an offense described in paragraph (1) or (2); shall be punished as provided in subsection (b). ``(b) The punishment for an offense under subsection (a) is as follows: ``(1) If the offense relates to the aviation quality of a part and the part is installed in an aircraft or space vehicle, a fine of not more than $500,000, imprisonment for not more than 10 years, or both. ``(2) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in serious bodily injury (as defined in section 1365), a fine of not more than $1,000,000, imprisonment for not more than 20 years, or both. ``(3) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in the death of any person, a fine of not more than $1,000,000, imprisonment for any term of years or life, or both. ``(4) In the case of an offense under subsection (a) not described in paragraph (1), (2), or (3), a fine under this title, imprisonment for not more than 5 years, or both. ``(5) If the offense is committed by an organization, a fine of not more than-- ``(A) $10,000,000 in the case of an offense described in paragraph (1) or (4); and ``(B) $20,000,000 in the case of an offense described under paragraph (2) or (3). ``(c)(1) The district courts of the United States shall have jurisdiction to prevent and restrain violations of this section by issuing appropriate orders, including-- ``(A) ordering a person (convicted of an offense under this section) to divest any interest, direct or indirect, in any enterprise used to commit or facilitate the commission of the offense, or to destroy, or to mutilate and sell as scrap, aircraft material or part inventories or stocks; ``(B) imposing reasonable restrictions on the future activities or investments of any such person, including prohibiting engagement in the same type of endeavor as used to commit the offense; and ``(C) ordering the dissolution or reorganization of any enterprise knowingly used to commit or facilitate the commission of an offense under this section making due provisions for the rights and interests of innocent persons. ``(2) Pending final determination of a proceeding brought under this section, the court may enter such restraining orders or prohibitions, or take such other actions (including the acceptance of satisfactory performance bonds) as the court deems proper. ``(3) A final judgment rendered in favor of the United States in any criminal proceeding brought under this section shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. ``(d)(1) The court, in imposing sentence on any person convicted of an offense under this section, shall order, in addition to any other sentence and irrespective of any provision of State law, that the person forfeit to the United States-- ``(A) any property constituting, or derived from, any proceeds that the person obtained, directly or indirectly, as a result of the offense; and ``(B) any of the person's property used, or intended to be used in any manner, to commit or facilitate the commission of the offense, if the court in its discretion so determines, taking into consideration the nature, scope, and proportionality of the use of the property in the offense. ``(2) The forfeiture of property under this section, including any seizure and disposition of the property, and any proceedings relating to the property, shall be governed by section 413 of the Comprehensive Drug Abuse and Prevention Act of 1970 (21 U.S.C. 853) except subsection (d) of that section. ``(e) This section does not preempt or displace any other remedy, civil or criminal, provided by Federal or State law for the fraudulent importation, sale, trade, installation, or introduction into commerce of an aircraft or space vehicle part. ``(f) This section also applies to conduct occurring outside the United States if-- ``(1) the offender is a natural person who is a citizen or permanent resident alien of the United States, or an organization organized under the laws of the United States or political subdivision thereof; ``(2) the aircraft or spacecraft part as to which the violation relates was installed in an aircraft or space vehicle owned or operated at the time of the offense by a citizen or permanent resident alien of the United States, or by an organization organized under the laws of the United States or a State political subdivision thereof; or ``(3) an act in furtherance of the offense was committed in the United States.''. (2) Clerical amendment.--The table of sections at the beginning of chapter 2 of title 18, United States Code, is amended by adding at the end the following new item: ``38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce.''. (3) Wiretapping predicate.--Section 2516(1)(c) of title 18, United States Code, is amended by inserting ``section 38 (relating to aircraft parts fraud),'' after ``section 32 (relating to destruction of aircraft or aircraft facilities),''. Output:

Grants the U.S. district courts jurisdiction to prevent and restrain violations pending final determination of such a proceeding. Specifies that a final judgment rendered in favor of the United States shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. Sets forth provisions regarding forfeiture of property, lack of preemption, and applicability to conduct occurring outside the United States under specified circumstances. Makes violation of this Act a predicate to authorization for interception of wire, oral, or electronic communications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Aircraft Safety Act of 2000''. SEC. 2. PREVENTION OF FRAUDS INVOLVING AIRCRAFT OR SPACE VEHICLE PARTS IN INTERSTATE OR FOREIGN COMMERCE. (a) Definitions.--Section 31 of title 18, United States Code, is amended by striking all after the section heading and inserting the following: ``(a) As used in this chapter-- ``(1) the term `aircraft' means a civil, military, or public contrivance invented, used, or designed to navigate, fly, or travel in the air; ``(2) the term `aviation quality', with respect to a part of an aircraft or space vehicle, means the quality of having been manufactured, constructed, produced, maintained, repaired, overhauled, rebuilt, reconditioned, or restored in conformity with applicable standards specified by law (including applicable regulations); ``(3) the term `destructive substance' means an explosive substance, flammable material, infernal machine, or other chemical, mechanical, or radioactive device or matter of a combustible, contaminative, corrosive, or explosive nature; ``(4) the term `in flight' means-- ``(A) any time from the moment at which all the external doors of an aircraft are closed following embarkation until the moment when any such door is opened for disembarkation; and ``(B) in the case of a forced landing, until competent authorities take over the responsibility for the aircraft and the persons and property on board; ``(5) the term `in service' means-- ``(A) any time from the beginning of preflight preparation of an aircraft by ground personnel or by the crew for a specific flight until 24 hours after any landing; and ``(B) in any event includes the entire period during which the aircraft is in flight; ``(6) the term `motor vehicle' means every description of carriage or other contrivance propelled or drawn by mechanical power and used for commercial purposes on the highways in the transportation of passengers, passengers and property, or property or cargo; ``(7) the term `part' means a frame, assembly, component, appliance, engine, propeller, material, part, spare part, piece, section, or related integral or auxiliary equipment; ``(8) the term `space vehicle' means a man-made device, either manned or unmanned, designed for operation beyond the Earth's atmosphere; ``(9) the term `State' means a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States; and ``(10) the term `used for commercial purposes' means the carriage of persons or property for any fare, fee, rate, charge or other consideration, or directly or indirectly in connection with any business, or other undertaking intended for profit. ``(b) In this chapter, the terms `aircraft engine', `air navigation facility', `appliance', `civil aircraft', `foreign air commerce', `interstate air commerce', `landing area', `overseas air commerce', `propeller', `spare part', and `special aircraft jurisdiction of the United States' have the meanings given those terms in sections 40102(a) and 46501 of title 49.''. (b) Aircraft or Space Vehicle Parts Fraud.-- (1) In general.--Chapter 2 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce ``(a) Whoever, in or affecting interstate or foreign commerce, knowingly and with the intent to defraud-- ``(1)(A) falsifies or conceals a material fact; ``(B) makes any materially fraudulent representation; or ``(C) makes or uses any materially false writing, entry, certification, document, record, data plate, label, or electronic communication; concerning any aircraft or space vehicle part; ``(2) exports from or imports or introduces into the United States, sells, trades, installs on or in any aircraft or space vehicle any aircraft or space vehicle part using or by means of a fraudulent representation, document, record, certification, depiction, data plate, label, or electronic communication; or ``(3) attempts or conspires to commit an offense described in paragraph (1) or (2); shall be punished as provided in subsection (b). ``(b) The punishment for an offense under subsection (a) is as follows: ``(1) If the offense relates to the aviation quality of a part and the part is installed in an aircraft or space vehicle, a fine of not more than $500,000, imprisonment for not more than 10 years, or both. ``(2) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in serious bodily injury (as defined in section 1365), a fine of not more than $1,000,000, imprisonment for not more than 20 years, or both. ``(3) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in the death of any person, a fine of not more than $1,000,000, imprisonment for any term of years or life, or both. ``(4) In the case of an offense under subsection (a) not described in paragraph (1), (2), or (3), a fine under this title, imprisonment for not more than 5 years, or both. ``(5) If the offense is committed by an organization, a fine of not more than-- ``(A) $10,000,000 in the case of an offense described in paragraph (1) or (4); and ``(B) $20,000,000 in the case of an offense described under paragraph (2) or (3). ``(c)(1) The district courts of the United States shall have jurisdiction to prevent and restrain violations of this section by issuing appropriate orders, including-- ``(A) ordering a person (convicted of an offense under this section) to divest any interest, direct or indirect, in any enterprise used to commit or facilitate the commission of the offense, or to destroy, or to mutilate and sell as scrap, aircraft material or part inventories or stocks; ``(B) imposing reasonable restrictions on the future activities or investments of any such person, including prohibiting engagement in the same type of endeavor as used to commit the offense; and ``(C) ordering the dissolution or reorganization of any enterprise knowingly used to commit or facilitate the commission of an offense under this section making due provisions for the rights and interests of innocent persons. ``(2) Pending final determination of a proceeding brought under this section, the court may enter such restraining orders or prohibitions, or take such other actions (including the acceptance of satisfactory performance bonds) as the court deems proper. ``(3) A final judgment rendered in favor of the United States in any criminal proceeding brought under this section shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. ``(d)(1) The court, in imposing sentence on any person convicted of an offense under this section, shall order, in addition to any other sentence and irrespective of any provision of State law, that the person forfeit to the United States-- ``(A) any property constituting, or derived from, any proceeds that the person obtained, directly or indirectly, as a result of the offense; and ``(B) any of the person's property used, or intended to be used in any manner, to commit or facilitate the commission of the offense, if the court in its discretion so determines, taking into consideration the nature, scope, and proportionality of the use of the property in the offense. ``(2) The forfeiture of property under this section, including any seizure and disposition of the property, and any proceedings relating to the property, shall be governed by section 413 of the Comprehensive Drug Abuse and Prevention Act of 1970 (21 U.S.C. 853) except subsection (d) of that section. ``(e) This section does not preempt or displace any other remedy, civil or criminal, provided by Federal or State law for the fraudulent importation, sale, trade, installation, or introduction into commerce of an aircraft or space vehicle part. ``(f) This section also applies to conduct occurring outside the United States if-- ``(1) the offender is a natural person who is a citizen or permanent resident alien of the United States, or an organization organized under the laws of the United States or political subdivision thereof; ``(2) the aircraft or spacecraft part as to which the violation relates was installed in an aircraft or space vehicle owned or operated at the time of the offense by a citizen or permanent resident alien of the United States, or by an organization organized under the laws of the United States or a State political subdivision thereof; or ``(3) an act in furtherance of the offense was committed in the United States.''. (2) Clerical amendment.--The table of sections at the beginning of chapter 2 of title 18, United States Code, is amended by adding at the end the following new item: ``38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce.''. (3) Wiretapping predicate.--Section 2516(1)(c) of title 18, United States Code, is amended by inserting ``section 38 (relating to aircraft parts fraud),'' after ``section 32 (relating to destruction of aircraft or aircraft facilities),''. Output:

Grants the U.S. district courts jurisdiction to prevent and restrain violations pending final determination of such a proceeding. Specifies that a final judgment rendered in favor of the United States shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. Sets forth provisions regarding forfeiture of property, lack of preemption, and applicability to conduct occurring outside the United States under specified circumstances. Makes violation of this Act a predicate to authorization for interception of wire, oral, or electronic communications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Aircraft Safety Act of 2000''. SEC. 2. PREVENTION OF FRAUDS INVOLVING AIRCRAFT OR SPACE VEHICLE PARTS IN INTERSTATE OR FOREIGN COMMERCE. (a) Definitions.--Section 31 of title 18, United States Code, is amended by striking all after the section heading and inserting the following: ``(a) As used in this chapter-- ``(1) the term `aircraft' means a civil, military, or public contrivance invented, used, or designed to navigate, fly, or travel in the air; ``(2) the term `aviation quality', with respect to a part of an aircraft or space vehicle, means the quality of having been manufactured, constructed, produced, maintained, repaired, overhauled, rebuilt, reconditioned, or restored in conformity with applicable standards specified by law (including applicable regulations); ``(3) the term `destructive substance' means an explosive substance, flammable material, infernal machine, or other chemical, mechanical, or radioactive device or matter of a combustible, contaminative, corrosive, or explosive nature; ``(4) the term `in flight' means-- ``(A) any time from the moment at which all the external doors of an aircraft are closed following embarkation until the moment when any such door is opened for disembarkation; and ``(B) in the case of a forced landing, until competent authorities take over the responsibility for the aircraft and the persons and property on board; ``(5) the term `in service' means-- ``(A) any time from the beginning of preflight preparation of an aircraft by ground personnel or by the crew for a specific flight until 24 hours after any landing; and ``(B) in any event includes the entire period during which the aircraft is in flight; ``(6) the term `motor vehicle' means every description of carriage or other contrivance propelled or drawn by mechanical power and used for commercial purposes on the highways in the transportation of passengers, passengers and property, or property or cargo; ``(7) the term `part' means a frame, assembly, component, appliance, engine, propeller, material, part, spare part, piece, section, or related integral or auxiliary equipment; ``(8) the term `space vehicle' means a man-made device, either manned or unmanned, designed for operation beyond the Earth's atmosphere; ``(9) the term `State' means a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States; and ``(10) the term `used for commercial purposes' means the carriage of persons or property for any fare, fee, rate, charge or other consideration, or directly or indirectly in connection with any business, or other undertaking intended for profit. ``(b) In this chapter, the terms `aircraft engine', `air navigation facility', `appliance', `civil aircraft', `foreign air commerce', `interstate air commerce', `landing area', `overseas air commerce', `propeller', `spare part', and `special aircraft jurisdiction of the United States' have the meanings given those terms in sections 40102(a) and 46501 of title 49.''. (b) Aircraft or Space Vehicle Parts Fraud.-- (1) In general.--Chapter 2 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce ``(a) Whoever, in or affecting interstate or foreign commerce, knowingly and with the intent to defraud-- ``(1)(A) falsifies or conceals a material fact; ``(B) makes any materially fraudulent representation; or ``(C) makes or uses any materially false writing, entry, certification, document, record, data plate, label, or electronic communication; concerning any aircraft or space vehicle part; ``(2) exports from or imports or introduces into the United States, sells, trades, installs on or in any aircraft or space vehicle any aircraft or space vehicle part using or by means of a fraudulent representation, document, record, certification, depiction, data plate, label, or electronic communication; or ``(3) attempts or conspires to commit an offense described in paragraph (1) or (2); shall be punished as provided in subsection (b). ``(b) The punishment for an offense under subsection (a) is as follows: ``(1) If the offense relates to the aviation quality of a part and the part is installed in an aircraft or space vehicle, a fine of not more than $500,000, imprisonment for not more than 10 years, or both. ``(2) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in serious bodily injury (as defined in section 1365), a fine of not more than $1,000,000, imprisonment for not more than 20 years, or both. ``(3) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in the death of any person, a fine of not more than $1,000,000, imprisonment for any term of years or life, or both. ``(4) In the case of an offense under subsection (a) not described in paragraph (1), (2), or (3), a fine under this title, imprisonment for not more than 5 years, or both. ``(5) If the offense is committed by an organization, a fine of not more than-- ``(A) $10,000,000 in the case of an offense described in paragraph (1) or (4); and ``(B) $20,000,000 in the case of an offense described under paragraph (2) or (3). ``(c)(1) The district courts of the United States shall have jurisdiction to prevent and restrain violations of this section by issuing appropriate orders, including-- ``(A) ordering a person (convicted of an offense under this section) to divest any interest, direct or indirect, in any enterprise used to commit or facilitate the commission of the offense, or to destroy, or to mutilate and sell as scrap, aircraft material or part inventories or stocks; ``(B) imposing reasonable restrictions on the future activities or investments of any such person, including prohibiting engagement in the same type of endeavor as used to commit the offense; and ``(C) ordering the dissolution or reorganization of any enterprise knowingly used to commit or facilitate the commission of an offense under this section making due provisions for the rights and interests of innocent persons. ``(2) Pending final determination of a proceeding brought under this section, the court may enter such restraining orders or prohibitions, or take such other actions (including the acceptance of satisfactory performance bonds) as the court deems proper. ``(3) A final judgment rendered in favor of the United States in any criminal proceeding brought under this section shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. ``(d)(1) The court, in imposing sentence on any person convicted of an offense under this section, shall order, in addition to any other sentence and irrespective of any provision of State law, that the person forfeit to the United States-- ``(A) any property constituting, or derived from, any proceeds that the person obtained, directly or indirectly, as a result of the offense; and ``(B) any of the person's property used, or intended to be used in any manner, to commit or facilitate the commission of the offense, if the court in its discretion so determines, taking into consideration the nature, scope, and proportionality of the use of the property in the offense. ``(2) The forfeiture of property under this section, including any seizure and disposition of the property, and any proceedings relating to the property, shall be governed by section 413 of the Comprehensive Drug Abuse and Prevention Act of 1970 (21 U.S.C. 853) except subsection (d) of that section. ``(e) This section does not preempt or displace any other remedy, civil or criminal, provided by Federal or State law for the fraudulent importation, sale, trade, installation, or introduction into commerce of an aircraft or space vehicle part. ``(f) This section also applies to conduct occurring outside the United States if-- ``(1) the offender is a natural person who is a citizen or permanent resident alien of the United States, or an organization organized under the laws of the United States or political subdivision thereof; ``(2) the aircraft or spacecraft part as to which the violation relates was installed in an aircraft or space vehicle owned or operated at the time of the offense by a citizen or permanent resident alien of the United States, or by an organization organized under the laws of the United States or a State political subdivision thereof; or ``(3) an act in furtherance of the offense was committed in the United States.''. (2) Clerical amendment.--The table of sections at the beginning of chapter 2 of title 18, United States Code, is amended by adding at the end the following new item: ``38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce.''. (3) Wiretapping predicate.--Section 2516(1)(c) of title 18, United States Code, is amended by inserting ``section 38 (relating to aircraft parts fraud),'' after ``section 32 (relating to destruction of aircraft or aircraft facilities),''. Output:

Grants the U.S. district courts jurisdiction to prevent and restrain violations pending final determination of such a proceeding. Specifies that a final judgment rendered in favor of the United States shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. Sets forth provisions regarding forfeiture of property, lack of preemption, and applicability to conduct occurring outside the United States under specified circumstances. Makes violation of this Act a predicate to authorization for interception of wire, oral, or electronic communications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain yourself. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Let's think step by step. This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Aircraft Safety Act of 2000''. SEC. 2. PREVENTION OF FRAUDS INVOLVING AIRCRAFT OR SPACE VEHICLE PARTS IN INTERSTATE OR FOREIGN COMMERCE. (a) Definitions.--Section 31 of title 18, United States Code, is amended by striking all after the section heading and inserting the following: ``(a) As used in this chapter-- ``(1) the term `aircraft' means a civil, military, or public contrivance invented, used, or designed to navigate, fly, or travel in the air; ``(2) the term `aviation quality', with respect to a part of an aircraft or space vehicle, means the quality of having been manufactured, constructed, produced, maintained, repaired, overhauled, rebuilt, reconditioned, or restored in conformity with applicable standards specified by law (including applicable regulations); ``(3) the term `destructive substance' means an explosive substance, flammable material, infernal machine, or other chemical, mechanical, or radioactive device or matter of a combustible, contaminative, corrosive, or explosive nature; ``(4) the term `in flight' means-- ``(A) any time from the moment at which all the external doors of an aircraft are closed following embarkation until the moment when any such door is opened for disembarkation; and ``(B) in the case of a forced landing, until competent authorities take over the responsibility for the aircraft and the persons and property on board; ``(5) the term `in service' means-- ``(A) any time from the beginning of preflight preparation of an aircraft by ground personnel or by the crew for a specific flight until 24 hours after any landing; and ``(B) in any event includes the entire period during which the aircraft is in flight; ``(6) the term `motor vehicle' means every description of carriage or other contrivance propelled or drawn by mechanical power and used for commercial purposes on the highways in the transportation of passengers, passengers and property, or property or cargo; ``(7) the term `part' means a frame, assembly, component, appliance, engine, propeller, material, part, spare part, piece, section, or related integral or auxiliary equipment; ``(8) the term `space vehicle' means a man-made device, either manned or unmanned, designed for operation beyond the Earth's atmosphere; ``(9) the term `State' means a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States; and ``(10) the term `used for commercial purposes' means the carriage of persons or property for any fare, fee, rate, charge or other consideration, or directly or indirectly in connection with any business, or other undertaking intended for profit. ``(b) In this chapter, the terms `aircraft engine', `air navigation facility', `appliance', `civil aircraft', `foreign air commerce', `interstate air commerce', `landing area', `overseas air commerce', `propeller', `spare part', and `special aircraft jurisdiction of the United States' have the meanings given those terms in sections 40102(a) and 46501 of title 49.''. (b) Aircraft or Space Vehicle Parts Fraud.-- (1) In general.--Chapter 2 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce ``(a) Whoever, in or affecting interstate or foreign commerce, knowingly and with the intent to defraud-- ``(1)(A) falsifies or conceals a material fact; ``(B) makes any materially fraudulent representation; or ``(C) makes or uses any materially false writing, entry, certification, document, record, data plate, label, or electronic communication; concerning any aircraft or space vehicle part; ``(2) exports from or imports or introduces into the United States, sells, trades, installs on or in any aircraft or space vehicle any aircraft or space vehicle part using or by means of a fraudulent representation, document, record, certification, depiction, data plate, label, or electronic communication; or ``(3) attempts or conspires to commit an offense described in paragraph (1) or (2); shall be punished as provided in subsection (b). ``(b) The punishment for an offense under subsection (a) is as follows: ``(1) If the offense relates to the aviation quality of a part and the part is installed in an aircraft or space vehicle, a fine of not more than $500,000, imprisonment for not more than 10 years, or both. ``(2) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in serious bodily injury (as defined in section 1365), a fine of not more than $1,000,000, imprisonment for not more than 20 years, or both. ``(3) If, by reason of the failure of the part to operate as represented, the part to which the offense is related is the proximate cause of a malfunction or failure that results in the death of any person, a fine of not more than $1,000,000, imprisonment for any term of years or life, or both. ``(4) In the case of an offense under subsection (a) not described in paragraph (1), (2), or (3), a fine under this title, imprisonment for not more than 5 years, or both. ``(5) If the offense is committed by an organization, a fine of not more than-- ``(A) $10,000,000 in the case of an offense described in paragraph (1) or (4); and ``(B) $20,000,000 in the case of an offense described under paragraph (2) or (3). ``(c)(1) The district courts of the United States shall have jurisdiction to prevent and restrain violations of this section by issuing appropriate orders, including-- ``(A) ordering a person (convicted of an offense under this section) to divest any interest, direct or indirect, in any enterprise used to commit or facilitate the commission of the offense, or to destroy, or to mutilate and sell as scrap, aircraft material or part inventories or stocks; ``(B) imposing reasonable restrictions on the future activities or investments of any such person, including prohibiting engagement in the same type of endeavor as used to commit the offense; and ``(C) ordering the dissolution or reorganization of any enterprise knowingly used to commit or facilitate the commission of an offense under this section making due provisions for the rights and interests of innocent persons. ``(2) Pending final determination of a proceeding brought under this section, the court may enter such restraining orders or prohibitions, or take such other actions (including the acceptance of satisfactory performance bonds) as the court deems proper. ``(3) A final judgment rendered in favor of the United States in any criminal proceeding brought under this section shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. ``(d)(1) The court, in imposing sentence on any person convicted of an offense under this section, shall order, in addition to any other sentence and irrespective of any provision of State law, that the person forfeit to the United States-- ``(A) any property constituting, or derived from, any proceeds that the person obtained, directly or indirectly, as a result of the offense; and ``(B) any of the person's property used, or intended to be used in any manner, to commit or facilitate the commission of the offense, if the court in its discretion so determines, taking into consideration the nature, scope, and proportionality of the use of the property in the offense. ``(2) The forfeiture of property under this section, including any seizure and disposition of the property, and any proceedings relating to the property, shall be governed by section 413 of the Comprehensive Drug Abuse and Prevention Act of 1970 (21 U.S.C. 853) except subsection (d) of that section. ``(e) This section does not preempt or displace any other remedy, civil or criminal, provided by Federal or State law for the fraudulent importation, sale, trade, installation, or introduction into commerce of an aircraft or space vehicle part. ``(f) This section also applies to conduct occurring outside the United States if-- ``(1) the offender is a natural person who is a citizen or permanent resident alien of the United States, or an organization organized under the laws of the United States or political subdivision thereof; ``(2) the aircraft or spacecraft part as to which the violation relates was installed in an aircraft or space vehicle owned or operated at the time of the offense by a citizen or permanent resident alien of the United States, or by an organization organized under the laws of the United States or a State political subdivision thereof; or ``(3) an act in furtherance of the offense was committed in the United States.''. (2) Clerical amendment.--The table of sections at the beginning of chapter 2 of title 18, United States Code, is amended by adding at the end the following new item: ``38. Fraud involving aircraft or space vehicle parts in interstate or foreign commerce.''. (3) Wiretapping predicate.--Section 2516(1)(c) of title 18, United States Code, is amended by inserting ``section 38 (relating to aircraft parts fraud),'' after ``section 32 (relating to destruction of aircraft or aircraft facilities),''. Output:

Grants the U.S. district courts jurisdiction to prevent and restrain violations pending final determination of such a proceeding. Specifies that a final judgment rendered in favor of the United States shall stop the defendant from denying the essential allegations of the criminal offense in any subsequent civil proceeding brought by the United States. Sets forth provisions regarding forfeiture of property, lack of preemption, and applicability to conduct occurring outside the United States under specified circumstances. Makes violation of this Act a predicate to authorization for interception of wire, oral, or electronic communications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Iraqi Scientists Immigration Act of 2002''. SEC. 2. ADMISSION OF CRITICAL ALIENS. (a) Section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)), is amended-- (1) by striking ``or'' at the end of subparagraph (U); (2) by striking the period at the end of subparagraph (V) and inserting ``; or''; and (3) by adding a new subparagraph (W), reading: ``(W) Subject to section 214(s), an alien-- ``(i) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and such other officials as he may deem appropriate, and in the Attorney General's unreviewable discretion, is an individual-- ``(I) who has worked at any time in an Iraqi program to produce weapons of mass destruction or the means to deliver them; ``(II) who is in possession of critical and reliable information concerning any such Iraqi program; ``(III) who is willing to provide, or has provided, such information to the United States Government; ``(IV) who may be willing to provide, or has provided, such information to inspectors of the United Nations or of the International Atomic Energy Agency; ``(V) who will be or has been placed in danger as a result of providing such information; and ``(VI) whose admission would be in the public interest or in the interest of national security; or ``(ii) who is the spouse, married or unmarried son or daughter, parent, or other relative, as determined by the Attorney General in his unreviewable discretion, of an alien described in clause (i), if accompanying or following to join such alien, and whose admission the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, determines in his unreviewable discretion is in the public interest or in the interest of national security.''. (b) Section 214 of the Immigration and Nationality Act (8 U.S.C. 1184), is amended by-- (1) redesignating subsections second (m) (as added by section 105 of Public Law 106-313), (n) (as added by section 107(e) of Public Law 106-386), (o) (as added by section 1513(c) of Public Law 106-386), second (o) (as added by section 1102(b) of the Legal Immigration Family Equity Act), and (p) (as added by section 1503(b) of the Legal Immigration Family Equity Act), as subsections (n), (o), (p), (q), and (r) respectively; and (2) adding a new subsection (s) reading: ``(s) Numerical limitations and conditions of admission and stay for nonimmigrants admitted under section 101(a)(15)(W). ``(1) The number of aliens who may be admitted to the United States or otherwise granted status under section 101(a)(15)(W)(i) may not exceed a total of 500. ``(2) As a condition for the admission, and continued stay in lawful status, of any alien admitted to the United States or otherwise granted status as a nonimmigrant under section 101(a)(15)(W), the nonimmigrant-- ``(A) shall report to the Attorney General such information concerning the alien's whereabouts and activities as the Attorney General may require; ``(B) may not be convicted of any criminal offense punishable by a term of imprisonment of 1 year or more after the date of such admission or grant of status; ``(C) must have executed a form that waives the nonimmigrant's right to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal of the alien instituted before the alien obtains lawful permanent resident status; ``(D) shall cooperate fully with all requests for information from the United States Government including, but not limited to, fully and truthfully disclosing to the United States Government all information in the alien's possession concerning any Iraqi program to produce weapons of mass destruction or the means to deliver them; and ``(E) shall abide by any other condition, limitation, or restriction imposed by the Attorney General.''. (c) Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255), is amended by-- (1) In subsection (c), striking ``or'' before ``(8)'' and inserting before the period, ``or (9) an alien who was admitted as a nonimmigrant described in section 101(a)(15)(W)''; (2) redesignating subsection (l), relating to ``U'' visa nonimmigrants, as subsection (m); and (3) adding a new subsection (n) reading: ``(n) Adjustment to permanent resident status of ``W'' nonimmigrants. ``(1) If, in the opinion of the Attorney General, a nonimmigrant admitted into the United States (or otherwise provided nonimmigrant status) under section 101(a)(15)(W)(i) has complied with section 214(s) since such admission or grant of status, the Attorney General may, in coordination with the Secretary of State and the Director of Central Intelligence, and in his unreviewable discretion, adjust the status of the alien (and any alien who has accompanied or followed to join such alien pursuant to section 101(a)(15)(W)(ii) and who has complied with section 214(s) since admission or grant of nonimmigrant status) to that of an alien lawfully admitted for permanent residence if the alien is not described in section 212(a)(3)(E). ``(2) Upon the approval of adjustment of status of any alien under paragraph (1), the Attorney General shall record the alien's lawful admission for permanent residence as of the date of such approval and the Secretary of State shall reduce by one the number of visas authorized to be issued under sections 201(d) and 203(b)(4) for the fiscal year then current.''. (d) Section 212(d) of the Immigration and Nationality Act (8 U.S.C. 1182(d)), is amended by inserting a new paragraph (d)(2) reading: ``(2) The Attorney General shall determine whether a ground of inadmissibility exists with respect to a nonimmigrant described in section 101(a)(15)(W). The Attorney General, in the Attorney General's discretion, may waive the application of subsection (a) in the case of such a nonimmigrant if the Attorney General considers it to be in the public interest or in the interest of national security.''. (e) Section 248(1) of the Immigration and Nationality Act (8 U.S.C. 1258(1)), is amended by striking ``or (S)'' and inserting ``(S)'', or (W)''. SEC. 3. WEAPONS OF MASS DESTRUCTION DEFINED. (a) In General.--In this Act, the term ``weapon of mass destruction'' has the meaning given the term in section 1403(1) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)), as amended by subsection (b). (b) Technical Correction.--Section 1403(1)(B) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)(B)) is amended by striking ``a disease organism'' and inserting ``a biological agent, toxin, or vector (as those terms are defined in section 178 of title 18, United States Code)''. Passed the Senate November 20, 2002. Attest: JERI THOMSON, Secretary. Output:

Iraqi Scientists Immigration Act of 2002 - (Sec. 2) Amends the Immigration and Nationality Act to provide for the nonimmigrant admission of an alien (and accompanying family members or relatives) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and other appropriate officials, and in the Attorney General's unreviewable discretion, is an individual: (1) who has worked at any time in an Iraqi weapons of mass destruction program; (2) who is in possession of critical and reliable information concerning any such Iraqi program; (3) who is willing to provide, or has provided, such information to the United States or to United Nations or International Atomic Energy Agency inspectors; (4) who will be or has been placed in danger as a result of providing such information; and (5) whose admission would be in the public interest or in the interest of national security.Limits such entrants to 500 aliens.Requires such an alien, in order to be admitted and remain in the United States, to: (1) report to the Attorney General concerning his or her whereabouts and activities; (2) not be convicted of any criminal offense punishable by a term of imprisonment of one year or more after the date of admission or grant of status; (3) have waived rights to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal instituted before the alien obtains lawful permanent resident status; and (4) cooperate fully with all information requests, including information concerning any Iraqi program to produce or deliver weapons of mass destruction.Authorizes the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, to adjust the status of such an alien (and family members) to permanent resident status.Authorizes the Attorney General to waive the inadmissability of such an alien for reasons of public interest or national security.(Sec. 3) Amends the Defense Against Weapons of Mass Destruction Act of 1996 to revise the definition of "weapon of mass destruction" to replace "disease organism" with "biological agent, toxin, or vector." .

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Iraqi Scientists Immigration Act of 2002''. SEC. 2. ADMISSION OF CRITICAL ALIENS. (a) Section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)), is amended-- (1) by striking ``or'' at the end of subparagraph (U); (2) by striking the period at the end of subparagraph (V) and inserting ``; or''; and (3) by adding a new subparagraph (W), reading: ``(W) Subject to section 214(s), an alien-- ``(i) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and such other officials as he may deem appropriate, and in the Attorney General's unreviewable discretion, is an individual-- ``(I) who has worked at any time in an Iraqi program to produce weapons of mass destruction or the means to deliver them; ``(II) who is in possession of critical and reliable information concerning any such Iraqi program; ``(III) who is willing to provide, or has provided, such information to the United States Government; ``(IV) who may be willing to provide, or has provided, such information to inspectors of the United Nations or of the International Atomic Energy Agency; ``(V) who will be or has been placed in danger as a result of providing such information; and ``(VI) whose admission would be in the public interest or in the interest of national security; or ``(ii) who is the spouse, married or unmarried son or daughter, parent, or other relative, as determined by the Attorney General in his unreviewable discretion, of an alien described in clause (i), if accompanying or following to join such alien, and whose admission the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, determines in his unreviewable discretion is in the public interest or in the interest of national security.''. (b) Section 214 of the Immigration and Nationality Act (8 U.S.C. 1184), is amended by-- (1) redesignating subsections second (m) (as added by section 105 of Public Law 106-313), (n) (as added by section 107(e) of Public Law 106-386), (o) (as added by section 1513(c) of Public Law 106-386), second (o) (as added by section 1102(b) of the Legal Immigration Family Equity Act), and (p) (as added by section 1503(b) of the Legal Immigration Family Equity Act), as subsections (n), (o), (p), (q), and (r) respectively; and (2) adding a new subsection (s) reading: ``(s) Numerical limitations and conditions of admission and stay for nonimmigrants admitted under section 101(a)(15)(W). ``(1) The number of aliens who may be admitted to the United States or otherwise granted status under section 101(a)(15)(W)(i) may not exceed a total of 500. ``(2) As a condition for the admission, and continued stay in lawful status, of any alien admitted to the United States or otherwise granted status as a nonimmigrant under section 101(a)(15)(W), the nonimmigrant-- ``(A) shall report to the Attorney General such information concerning the alien's whereabouts and activities as the Attorney General may require; ``(B) may not be convicted of any criminal offense punishable by a term of imprisonment of 1 year or more after the date of such admission or grant of status; ``(C) must have executed a form that waives the nonimmigrant's right to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal of the alien instituted before the alien obtains lawful permanent resident status; ``(D) shall cooperate fully with all requests for information from the United States Government including, but not limited to, fully and truthfully disclosing to the United States Government all information in the alien's possession concerning any Iraqi program to produce weapons of mass destruction or the means to deliver them; and ``(E) shall abide by any other condition, limitation, or restriction imposed by the Attorney General.''. (c) Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255), is amended by-- (1) In subsection (c), striking ``or'' before ``(8)'' and inserting before the period, ``or (9) an alien who was admitted as a nonimmigrant described in section 101(a)(15)(W)''; (2) redesignating subsection (l), relating to ``U'' visa nonimmigrants, as subsection (m); and (3) adding a new subsection (n) reading: ``(n) Adjustment to permanent resident status of ``W'' nonimmigrants. ``(1) If, in the opinion of the Attorney General, a nonimmigrant admitted into the United States (or otherwise provided nonimmigrant status) under section 101(a)(15)(W)(i) has complied with section 214(s) since such admission or grant of status, the Attorney General may, in coordination with the Secretary of State and the Director of Central Intelligence, and in his unreviewable discretion, adjust the status of the alien (and any alien who has accompanied or followed to join such alien pursuant to section 101(a)(15)(W)(ii) and who has complied with section 214(s) since admission or grant of nonimmigrant status) to that of an alien lawfully admitted for permanent residence if the alien is not described in section 212(a)(3)(E). ``(2) Upon the approval of adjustment of status of any alien under paragraph (1), the Attorney General shall record the alien's lawful admission for permanent residence as of the date of such approval and the Secretary of State shall reduce by one the number of visas authorized to be issued under sections 201(d) and 203(b)(4) for the fiscal year then current.''. (d) Section 212(d) of the Immigration and Nationality Act (8 U.S.C. 1182(d)), is amended by inserting a new paragraph (d)(2) reading: ``(2) The Attorney General shall determine whether a ground of inadmissibility exists with respect to a nonimmigrant described in section 101(a)(15)(W). The Attorney General, in the Attorney General's discretion, may waive the application of subsection (a) in the case of such a nonimmigrant if the Attorney General considers it to be in the public interest or in the interest of national security.''. (e) Section 248(1) of the Immigration and Nationality Act (8 U.S.C. 1258(1)), is amended by striking ``or (S)'' and inserting ``(S)'', or (W)''. SEC. 3. WEAPONS OF MASS DESTRUCTION DEFINED. (a) In General.--In this Act, the term ``weapon of mass destruction'' has the meaning given the term in section 1403(1) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)), as amended by subsection (b). (b) Technical Correction.--Section 1403(1)(B) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)(B)) is amended by striking ``a disease organism'' and inserting ``a biological agent, toxin, or vector (as those terms are defined in section 178 of title 18, United States Code)''. Passed the Senate November 20, 2002. Attest: JERI THOMSON, Secretary. Output:

Iraqi Scientists Immigration Act of 2002 - (Sec. 2) Amends the Immigration and Nationality Act to provide for the nonimmigrant admission of an alien (and accompanying family members or relatives) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and other appropriate officials, and in the Attorney General's unreviewable discretion, is an individual: (1) who has worked at any time in an Iraqi weapons of mass destruction program; (2) who is in possession of critical and reliable information concerning any such Iraqi program; (3) who is willing to provide, or has provided, such information to the United States or to United Nations or International Atomic Energy Agency inspectors; (4) who will be or has been placed in danger as a result of providing such information; and (5) whose admission would be in the public interest or in the interest of national security.Limits such entrants to 500 aliens.Requires such an alien, in order to be admitted and remain in the United States, to: (1) report to the Attorney General concerning his or her whereabouts and activities; (2) not be convicted of any criminal offense punishable by a term of imprisonment of one year or more after the date of admission or grant of status; (3) have waived rights to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal instituted before the alien obtains lawful permanent resident status; and (4) cooperate fully with all information requests, including information concerning any Iraqi program to produce or deliver weapons of mass destruction.Authorizes the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, to adjust the status of such an alien (and family members) to permanent resident status.Authorizes the Attorney General to waive the inadmissability of such an alien for reasons of public interest or national security.(Sec. 3) Amends the Defense Against Weapons of Mass Destruction Act of 1996 to revise the definition of "weapon of mass destruction" to replace "disease organism" with "biological agent, toxin, or vector." .

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Iraqi Scientists Immigration Act of 2002''. SEC. 2. ADMISSION OF CRITICAL ALIENS. (a) Section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)), is amended-- (1) by striking ``or'' at the end of subparagraph (U); (2) by striking the period at the end of subparagraph (V) and inserting ``; or''; and (3) by adding a new subparagraph (W), reading: ``(W) Subject to section 214(s), an alien-- ``(i) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and such other officials as he may deem appropriate, and in the Attorney General's unreviewable discretion, is an individual-- ``(I) who has worked at any time in an Iraqi program to produce weapons of mass destruction or the means to deliver them; ``(II) who is in possession of critical and reliable information concerning any such Iraqi program; ``(III) who is willing to provide, or has provided, such information to the United States Government; ``(IV) who may be willing to provide, or has provided, such information to inspectors of the United Nations or of the International Atomic Energy Agency; ``(V) who will be or has been placed in danger as a result of providing such information; and ``(VI) whose admission would be in the public interest or in the interest of national security; or ``(ii) who is the spouse, married or unmarried son or daughter, parent, or other relative, as determined by the Attorney General in his unreviewable discretion, of an alien described in clause (i), if accompanying or following to join such alien, and whose admission the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, determines in his unreviewable discretion is in the public interest or in the interest of national security.''. (b) Section 214 of the Immigration and Nationality Act (8 U.S.C. 1184), is amended by-- (1) redesignating subsections second (m) (as added by section 105 of Public Law 106-313), (n) (as added by section 107(e) of Public Law 106-386), (o) (as added by section 1513(c) of Public Law 106-386), second (o) (as added by section 1102(b) of the Legal Immigration Family Equity Act), and (p) (as added by section 1503(b) of the Legal Immigration Family Equity Act), as subsections (n), (o), (p), (q), and (r) respectively; and (2) adding a new subsection (s) reading: ``(s) Numerical limitations and conditions of admission and stay for nonimmigrants admitted under section 101(a)(15)(W). ``(1) The number of aliens who may be admitted to the United States or otherwise granted status under section 101(a)(15)(W)(i) may not exceed a total of 500. ``(2) As a condition for the admission, and continued stay in lawful status, of any alien admitted to the United States or otherwise granted status as a nonimmigrant under section 101(a)(15)(W), the nonimmigrant-- ``(A) shall report to the Attorney General such information concerning the alien's whereabouts and activities as the Attorney General may require; ``(B) may not be convicted of any criminal offense punishable by a term of imprisonment of 1 year or more after the date of such admission or grant of status; ``(C) must have executed a form that waives the nonimmigrant's right to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal of the alien instituted before the alien obtains lawful permanent resident status; ``(D) shall cooperate fully with all requests for information from the United States Government including, but not limited to, fully and truthfully disclosing to the United States Government all information in the alien's possession concerning any Iraqi program to produce weapons of mass destruction or the means to deliver them; and ``(E) shall abide by any other condition, limitation, or restriction imposed by the Attorney General.''. (c) Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255), is amended by-- (1) In subsection (c), striking ``or'' before ``(8)'' and inserting before the period, ``or (9) an alien who was admitted as a nonimmigrant described in section 101(a)(15)(W)''; (2) redesignating subsection (l), relating to ``U'' visa nonimmigrants, as subsection (m); and (3) adding a new subsection (n) reading: ``(n) Adjustment to permanent resident status of ``W'' nonimmigrants. ``(1) If, in the opinion of the Attorney General, a nonimmigrant admitted into the United States (or otherwise provided nonimmigrant status) under section 101(a)(15)(W)(i) has complied with section 214(s) since such admission or grant of status, the Attorney General may, in coordination with the Secretary of State and the Director of Central Intelligence, and in his unreviewable discretion, adjust the status of the alien (and any alien who has accompanied or followed to join such alien pursuant to section 101(a)(15)(W)(ii) and who has complied with section 214(s) since admission or grant of nonimmigrant status) to that of an alien lawfully admitted for permanent residence if the alien is not described in section 212(a)(3)(E). ``(2) Upon the approval of adjustment of status of any alien under paragraph (1), the Attorney General shall record the alien's lawful admission for permanent residence as of the date of such approval and the Secretary of State shall reduce by one the number of visas authorized to be issued under sections 201(d) and 203(b)(4) for the fiscal year then current.''. (d) Section 212(d) of the Immigration and Nationality Act (8 U.S.C. 1182(d)), is amended by inserting a new paragraph (d)(2) reading: ``(2) The Attorney General shall determine whether a ground of inadmissibility exists with respect to a nonimmigrant described in section 101(a)(15)(W). The Attorney General, in the Attorney General's discretion, may waive the application of subsection (a) in the case of such a nonimmigrant if the Attorney General considers it to be in the public interest or in the interest of national security.''. (e) Section 248(1) of the Immigration and Nationality Act (8 U.S.C. 1258(1)), is amended by striking ``or (S)'' and inserting ``(S)'', or (W)''. SEC. 3. WEAPONS OF MASS DESTRUCTION DEFINED. (a) In General.--In this Act, the term ``weapon of mass destruction'' has the meaning given the term in section 1403(1) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)), as amended by subsection (b). (b) Technical Correction.--Section 1403(1)(B) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)(B)) is amended by striking ``a disease organism'' and inserting ``a biological agent, toxin, or vector (as those terms are defined in section 178 of title 18, United States Code)''. Passed the Senate November 20, 2002. Attest: JERI THOMSON, Secretary. Output:

Iraqi Scientists Immigration Act of 2002 - (Sec. 2) Amends the Immigration and Nationality Act to provide for the nonimmigrant admission of an alien (and accompanying family members or relatives) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and other appropriate officials, and in the Attorney General's unreviewable discretion, is an individual: (1) who has worked at any time in an Iraqi weapons of mass destruction program; (2) who is in possession of critical and reliable information concerning any such Iraqi program; (3) who is willing to provide, or has provided, such information to the United States or to United Nations or International Atomic Energy Agency inspectors; (4) who will be or has been placed in danger as a result of providing such information; and (5) whose admission would be in the public interest or in the interest of national security.Limits such entrants to 500 aliens.Requires such an alien, in order to be admitted and remain in the United States, to: (1) report to the Attorney General concerning his or her whereabouts and activities; (2) not be convicted of any criminal offense punishable by a term of imprisonment of one year or more after the date of admission or grant of status; (3) have waived rights to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal instituted before the alien obtains lawful permanent resident status; and (4) cooperate fully with all information requests, including information concerning any Iraqi program to produce or deliver weapons of mass destruction.Authorizes the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, to adjust the status of such an alien (and family members) to permanent resident status.Authorizes the Attorney General to waive the inadmissability of such an alien for reasons of public interest or national security.(Sec. 3) Amends the Defense Against Weapons of Mass Destruction Act of 1996 to revise the definition of "weapon of mass destruction" to replace "disease organism" with "biological agent, toxin, or vector." .

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Iraqi Scientists Immigration Act of 2002''. SEC. 2. ADMISSION OF CRITICAL ALIENS. (a) Section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)), is amended-- (1) by striking ``or'' at the end of subparagraph (U); (2) by striking the period at the end of subparagraph (V) and inserting ``; or''; and (3) by adding a new subparagraph (W), reading: ``(W) Subject to section 214(s), an alien-- ``(i) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and such other officials as he may deem appropriate, and in the Attorney General's unreviewable discretion, is an individual-- ``(I) who has worked at any time in an Iraqi program to produce weapons of mass destruction or the means to deliver them; ``(II) who is in possession of critical and reliable information concerning any such Iraqi program; ``(III) who is willing to provide, or has provided, such information to the United States Government; ``(IV) who may be willing to provide, or has provided, such information to inspectors of the United Nations or of the International Atomic Energy Agency; ``(V) who will be or has been placed in danger as a result of providing such information; and ``(VI) whose admission would be in the public interest or in the interest of national security; or ``(ii) who is the spouse, married or unmarried son or daughter, parent, or other relative, as determined by the Attorney General in his unreviewable discretion, of an alien described in clause (i), if accompanying or following to join such alien, and whose admission the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, determines in his unreviewable discretion is in the public interest or in the interest of national security.''. (b) Section 214 of the Immigration and Nationality Act (8 U.S.C. 1184), is amended by-- (1) redesignating subsections second (m) (as added by section 105 of Public Law 106-313), (n) (as added by section 107(e) of Public Law 106-386), (o) (as added by section 1513(c) of Public Law 106-386), second (o) (as added by section 1102(b) of the Legal Immigration Family Equity Act), and (p) (as added by section 1503(b) of the Legal Immigration Family Equity Act), as subsections (n), (o), (p), (q), and (r) respectively; and (2) adding a new subsection (s) reading: ``(s) Numerical limitations and conditions of admission and stay for nonimmigrants admitted under section 101(a)(15)(W). ``(1) The number of aliens who may be admitted to the United States or otherwise granted status under section 101(a)(15)(W)(i) may not exceed a total of 500. ``(2) As a condition for the admission, and continued stay in lawful status, of any alien admitted to the United States or otherwise granted status as a nonimmigrant under section 101(a)(15)(W), the nonimmigrant-- ``(A) shall report to the Attorney General such information concerning the alien's whereabouts and activities as the Attorney General may require; ``(B) may not be convicted of any criminal offense punishable by a term of imprisonment of 1 year or more after the date of such admission or grant of status; ``(C) must have executed a form that waives the nonimmigrant's right to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal of the alien instituted before the alien obtains lawful permanent resident status; ``(D) shall cooperate fully with all requests for information from the United States Government including, but not limited to, fully and truthfully disclosing to the United States Government all information in the alien's possession concerning any Iraqi program to produce weapons of mass destruction or the means to deliver them; and ``(E) shall abide by any other condition, limitation, or restriction imposed by the Attorney General.''. (c) Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255), is amended by-- (1) In subsection (c), striking ``or'' before ``(8)'' and inserting before the period, ``or (9) an alien who was admitted as a nonimmigrant described in section 101(a)(15)(W)''; (2) redesignating subsection (l), relating to ``U'' visa nonimmigrants, as subsection (m); and (3) adding a new subsection (n) reading: ``(n) Adjustment to permanent resident status of ``W'' nonimmigrants. ``(1) If, in the opinion of the Attorney General, a nonimmigrant admitted into the United States (or otherwise provided nonimmigrant status) under section 101(a)(15)(W)(i) has complied with section 214(s) since such admission or grant of status, the Attorney General may, in coordination with the Secretary of State and the Director of Central Intelligence, and in his unreviewable discretion, adjust the status of the alien (and any alien who has accompanied or followed to join such alien pursuant to section 101(a)(15)(W)(ii) and who has complied with section 214(s) since admission or grant of nonimmigrant status) to that of an alien lawfully admitted for permanent residence if the alien is not described in section 212(a)(3)(E). ``(2) Upon the approval of adjustment of status of any alien under paragraph (1), the Attorney General shall record the alien's lawful admission for permanent residence as of the date of such approval and the Secretary of State shall reduce by one the number of visas authorized to be issued under sections 201(d) and 203(b)(4) for the fiscal year then current.''. (d) Section 212(d) of the Immigration and Nationality Act (8 U.S.C. 1182(d)), is amended by inserting a new paragraph (d)(2) reading: ``(2) The Attorney General shall determine whether a ground of inadmissibility exists with respect to a nonimmigrant described in section 101(a)(15)(W). The Attorney General, in the Attorney General's discretion, may waive the application of subsection (a) in the case of such a nonimmigrant if the Attorney General considers it to be in the public interest or in the interest of national security.''. (e) Section 248(1) of the Immigration and Nationality Act (8 U.S.C. 1258(1)), is amended by striking ``or (S)'' and inserting ``(S)'', or (W)''. SEC. 3. WEAPONS OF MASS DESTRUCTION DEFINED. (a) In General.--In this Act, the term ``weapon of mass destruction'' has the meaning given the term in section 1403(1) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)), as amended by subsection (b). (b) Technical Correction.--Section 1403(1)(B) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)(B)) is amended by striking ``a disease organism'' and inserting ``a biological agent, toxin, or vector (as those terms are defined in section 178 of title 18, United States Code)''. Passed the Senate November 20, 2002. Attest: JERI THOMSON, Secretary. Output:

Iraqi Scientists Immigration Act of 2002 - (Sec. 2) Amends the Immigration and Nationality Act to provide for the nonimmigrant admission of an alien (and accompanying family members or relatives) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and other appropriate officials, and in the Attorney General's unreviewable discretion, is an individual: (1) who has worked at any time in an Iraqi weapons of mass destruction program; (2) who is in possession of critical and reliable information concerning any such Iraqi program; (3) who is willing to provide, or has provided, such information to the United States or to United Nations or International Atomic Energy Agency inspectors; (4) who will be or has been placed in danger as a result of providing such information; and (5) whose admission would be in the public interest or in the interest of national security.Limits such entrants to 500 aliens.Requires such an alien, in order to be admitted and remain in the United States, to: (1) report to the Attorney General concerning his or her whereabouts and activities; (2) not be convicted of any criminal offense punishable by a term of imprisonment of one year or more after the date of admission or grant of status; (3) have waived rights to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal instituted before the alien obtains lawful permanent resident status; and (4) cooperate fully with all information requests, including information concerning any Iraqi program to produce or deliver weapons of mass destruction.Authorizes the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, to adjust the status of such an alien (and family members) to permanent resident status.Authorizes the Attorney General to waive the inadmissability of such an alien for reasons of public interest or national security.(Sec. 3) Amends the Defense Against Weapons of Mass Destruction Act of 1996 to revise the definition of "weapon of mass destruction" to replace "disease organism" with "biological agent, toxin, or vector." .

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Iraqi Scientists Immigration Act of 2002''. SEC. 2. ADMISSION OF CRITICAL ALIENS. (a) Section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)), is amended-- (1) by striking ``or'' at the end of subparagraph (U); (2) by striking the period at the end of subparagraph (V) and inserting ``; or''; and (3) by adding a new subparagraph (W), reading: ``(W) Subject to section 214(s), an alien-- ``(i) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and such other officials as he may deem appropriate, and in the Attorney General's unreviewable discretion, is an individual-- ``(I) who has worked at any time in an Iraqi program to produce weapons of mass destruction or the means to deliver them; ``(II) who is in possession of critical and reliable information concerning any such Iraqi program; ``(III) who is willing to provide, or has provided, such information to the United States Government; ``(IV) who may be willing to provide, or has provided, such information to inspectors of the United Nations or of the International Atomic Energy Agency; ``(V) who will be or has been placed in danger as a result of providing such information; and ``(VI) whose admission would be in the public interest or in the interest of national security; or ``(ii) who is the spouse, married or unmarried son or daughter, parent, or other relative, as determined by the Attorney General in his unreviewable discretion, of an alien described in clause (i), if accompanying or following to join such alien, and whose admission the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, determines in his unreviewable discretion is in the public interest or in the interest of national security.''. (b) Section 214 of the Immigration and Nationality Act (8 U.S.C. 1184), is amended by-- (1) redesignating subsections second (m) (as added by section 105 of Public Law 106-313), (n) (as added by section 107(e) of Public Law 106-386), (o) (as added by section 1513(c) of Public Law 106-386), second (o) (as added by section 1102(b) of the Legal Immigration Family Equity Act), and (p) (as added by section 1503(b) of the Legal Immigration Family Equity Act), as subsections (n), (o), (p), (q), and (r) respectively; and (2) adding a new subsection (s) reading: ``(s) Numerical limitations and conditions of admission and stay for nonimmigrants admitted under section 101(a)(15)(W). ``(1) The number of aliens who may be admitted to the United States or otherwise granted status under section 101(a)(15)(W)(i) may not exceed a total of 500. ``(2) As a condition for the admission, and continued stay in lawful status, of any alien admitted to the United States or otherwise granted status as a nonimmigrant under section 101(a)(15)(W), the nonimmigrant-- ``(A) shall report to the Attorney General such information concerning the alien's whereabouts and activities as the Attorney General may require; ``(B) may not be convicted of any criminal offense punishable by a term of imprisonment of 1 year or more after the date of such admission or grant of status; ``(C) must have executed a form that waives the nonimmigrant's right to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal of the alien instituted before the alien obtains lawful permanent resident status; ``(D) shall cooperate fully with all requests for information from the United States Government including, but not limited to, fully and truthfully disclosing to the United States Government all information in the alien's possession concerning any Iraqi program to produce weapons of mass destruction or the means to deliver them; and ``(E) shall abide by any other condition, limitation, or restriction imposed by the Attorney General.''. (c) Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255), is amended by-- (1) In subsection (c), striking ``or'' before ``(8)'' and inserting before the period, ``or (9) an alien who was admitted as a nonimmigrant described in section 101(a)(15)(W)''; (2) redesignating subsection (l), relating to ``U'' visa nonimmigrants, as subsection (m); and (3) adding a new subsection (n) reading: ``(n) Adjustment to permanent resident status of ``W'' nonimmigrants. ``(1) If, in the opinion of the Attorney General, a nonimmigrant admitted into the United States (or otherwise provided nonimmigrant status) under section 101(a)(15)(W)(i) has complied with section 214(s) since such admission or grant of status, the Attorney General may, in coordination with the Secretary of State and the Director of Central Intelligence, and in his unreviewable discretion, adjust the status of the alien (and any alien who has accompanied or followed to join such alien pursuant to section 101(a)(15)(W)(ii) and who has complied with section 214(s) since admission or grant of nonimmigrant status) to that of an alien lawfully admitted for permanent residence if the alien is not described in section 212(a)(3)(E). ``(2) Upon the approval of adjustment of status of any alien under paragraph (1), the Attorney General shall record the alien's lawful admission for permanent residence as of the date of such approval and the Secretary of State shall reduce by one the number of visas authorized to be issued under sections 201(d) and 203(b)(4) for the fiscal year then current.''. (d) Section 212(d) of the Immigration and Nationality Act (8 U.S.C. 1182(d)), is amended by inserting a new paragraph (d)(2) reading: ``(2) The Attorney General shall determine whether a ground of inadmissibility exists with respect to a nonimmigrant described in section 101(a)(15)(W). The Attorney General, in the Attorney General's discretion, may waive the application of subsection (a) in the case of such a nonimmigrant if the Attorney General considers it to be in the public interest or in the interest of national security.''. (e) Section 248(1) of the Immigration and Nationality Act (8 U.S.C. 1258(1)), is amended by striking ``or (S)'' and inserting ``(S)'', or (W)''. SEC. 3. WEAPONS OF MASS DESTRUCTION DEFINED. (a) In General.--In this Act, the term ``weapon of mass destruction'' has the meaning given the term in section 1403(1) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)), as amended by subsection (b). (b) Technical Correction.--Section 1403(1)(B) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)(B)) is amended by striking ``a disease organism'' and inserting ``a biological agent, toxin, or vector (as those terms are defined in section 178 of title 18, United States Code)''. Passed the Senate November 20, 2002. Attest: JERI THOMSON, Secretary. Output:

Iraqi Scientists Immigration Act of 2002 - (Sec. 2) Amends the Immigration and Nationality Act to provide for the nonimmigrant admission of an alien (and accompanying family members or relatives) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and other appropriate officials, and in the Attorney General's unreviewable discretion, is an individual: (1) who has worked at any time in an Iraqi weapons of mass destruction program; (2) who is in possession of critical and reliable information concerning any such Iraqi program; (3) who is willing to provide, or has provided, such information to the United States or to United Nations or International Atomic Energy Agency inspectors; (4) who will be or has been placed in danger as a result of providing such information; and (5) whose admission would be in the public interest or in the interest of national security.Limits such entrants to 500 aliens.Requires such an alien, in order to be admitted and remain in the United States, to: (1) report to the Attorney General concerning his or her whereabouts and activities; (2) not be convicted of any criminal offense punishable by a term of imprisonment of one year or more after the date of admission or grant of status; (3) have waived rights to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal instituted before the alien obtains lawful permanent resident status; and (4) cooperate fully with all information requests, including information concerning any Iraqi program to produce or deliver weapons of mass destruction.Authorizes the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, to adjust the status of such an alien (and family members) to permanent resident status.Authorizes the Attorney General to waive the inadmissability of such an alien for reasons of public interest or national security.(Sec. 3) Amends the Defense Against Weapons of Mass Destruction Act of 1996 to revise the definition of "weapon of mass destruction" to replace "disease organism" with "biological agent, toxin, or vector." .

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain your answer first. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Explanation: This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Iraqi Scientists Immigration Act of 2002''. SEC. 2. ADMISSION OF CRITICAL ALIENS. (a) Section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)), is amended-- (1) by striking ``or'' at the end of subparagraph (U); (2) by striking the period at the end of subparagraph (V) and inserting ``; or''; and (3) by adding a new subparagraph (W), reading: ``(W) Subject to section 214(s), an alien-- ``(i) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and such other officials as he may deem appropriate, and in the Attorney General's unreviewable discretion, is an individual-- ``(I) who has worked at any time in an Iraqi program to produce weapons of mass destruction or the means to deliver them; ``(II) who is in possession of critical and reliable information concerning any such Iraqi program; ``(III) who is willing to provide, or has provided, such information to the United States Government; ``(IV) who may be willing to provide, or has provided, such information to inspectors of the United Nations or of the International Atomic Energy Agency; ``(V) who will be or has been placed in danger as a result of providing such information; and ``(VI) whose admission would be in the public interest or in the interest of national security; or ``(ii) who is the spouse, married or unmarried son or daughter, parent, or other relative, as determined by the Attorney General in his unreviewable discretion, of an alien described in clause (i), if accompanying or following to join such alien, and whose admission the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, determines in his unreviewable discretion is in the public interest or in the interest of national security.''. (b) Section 214 of the Immigration and Nationality Act (8 U.S.C. 1184), is amended by-- (1) redesignating subsections second (m) (as added by section 105 of Public Law 106-313), (n) (as added by section 107(e) of Public Law 106-386), (o) (as added by section 1513(c) of Public Law 106-386), second (o) (as added by section 1102(b) of the Legal Immigration Family Equity Act), and (p) (as added by section 1503(b) of the Legal Immigration Family Equity Act), as subsections (n), (o), (p), (q), and (r) respectively; and (2) adding a new subsection (s) reading: ``(s) Numerical limitations and conditions of admission and stay for nonimmigrants admitted under section 101(a)(15)(W). ``(1) The number of aliens who may be admitted to the United States or otherwise granted status under section 101(a)(15)(W)(i) may not exceed a total of 500. ``(2) As a condition for the admission, and continued stay in lawful status, of any alien admitted to the United States or otherwise granted status as a nonimmigrant under section 101(a)(15)(W), the nonimmigrant-- ``(A) shall report to the Attorney General such information concerning the alien's whereabouts and activities as the Attorney General may require; ``(B) may not be convicted of any criminal offense punishable by a term of imprisonment of 1 year or more after the date of such admission or grant of status; ``(C) must have executed a form that waives the nonimmigrant's right to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal of the alien instituted before the alien obtains lawful permanent resident status; ``(D) shall cooperate fully with all requests for information from the United States Government including, but not limited to, fully and truthfully disclosing to the United States Government all information in the alien's possession concerning any Iraqi program to produce weapons of mass destruction or the means to deliver them; and ``(E) shall abide by any other condition, limitation, or restriction imposed by the Attorney General.''. (c) Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255), is amended by-- (1) In subsection (c), striking ``or'' before ``(8)'' and inserting before the period, ``or (9) an alien who was admitted as a nonimmigrant described in section 101(a)(15)(W)''; (2) redesignating subsection (l), relating to ``U'' visa nonimmigrants, as subsection (m); and (3) adding a new subsection (n) reading: ``(n) Adjustment to permanent resident status of ``W'' nonimmigrants. ``(1) If, in the opinion of the Attorney General, a nonimmigrant admitted into the United States (or otherwise provided nonimmigrant status) under section 101(a)(15)(W)(i) has complied with section 214(s) since such admission or grant of status, the Attorney General may, in coordination with the Secretary of State and the Director of Central Intelligence, and in his unreviewable discretion, adjust the status of the alien (and any alien who has accompanied or followed to join such alien pursuant to section 101(a)(15)(W)(ii) and who has complied with section 214(s) since admission or grant of nonimmigrant status) to that of an alien lawfully admitted for permanent residence if the alien is not described in section 212(a)(3)(E). ``(2) Upon the approval of adjustment of status of any alien under paragraph (1), the Attorney General shall record the alien's lawful admission for permanent residence as of the date of such approval and the Secretary of State shall reduce by one the number of visas authorized to be issued under sections 201(d) and 203(b)(4) for the fiscal year then current.''. (d) Section 212(d) of the Immigration and Nationality Act (8 U.S.C. 1182(d)), is amended by inserting a new paragraph (d)(2) reading: ``(2) The Attorney General shall determine whether a ground of inadmissibility exists with respect to a nonimmigrant described in section 101(a)(15)(W). The Attorney General, in the Attorney General's discretion, may waive the application of subsection (a) in the case of such a nonimmigrant if the Attorney General considers it to be in the public interest or in the interest of national security.''. (e) Section 248(1) of the Immigration and Nationality Act (8 U.S.C. 1258(1)), is amended by striking ``or (S)'' and inserting ``(S)'', or (W)''. SEC. 3. WEAPONS OF MASS DESTRUCTION DEFINED. (a) In General.--In this Act, the term ``weapon of mass destruction'' has the meaning given the term in section 1403(1) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)), as amended by subsection (b). (b) Technical Correction.--Section 1403(1)(B) of the Defense Against Weapons of Mass Destruction Act of 1996 (title XIV of Public Law 104-201; 110 Stat. 2717; 50 U.S.C. 2302(1)(B)) is amended by striking ``a disease organism'' and inserting ``a biological agent, toxin, or vector (as those terms are defined in section 178 of title 18, United States Code)''. Passed the Senate November 20, 2002. Attest: JERI THOMSON, Secretary. Output:

Iraqi Scientists Immigration Act of 2002 - (Sec. 2) Amends the Immigration and Nationality Act to provide for the nonimmigrant admission of an alien (and accompanying family members or relatives) who the Attorney General determines, in coordination with the Secretary of State, the Director of Central Intelligence and other appropriate officials, and in the Attorney General's unreviewable discretion, is an individual: (1) who has worked at any time in an Iraqi weapons of mass destruction program; (2) who is in possession of critical and reliable information concerning any such Iraqi program; (3) who is willing to provide, or has provided, such information to the United States or to United Nations or International Atomic Energy Agency inspectors; (4) who will be or has been placed in danger as a result of providing such information; and (5) whose admission would be in the public interest or in the interest of national security.Limits such entrants to 500 aliens.Requires such an alien, in order to be admitted and remain in the United States, to: (1) report to the Attorney General concerning his or her whereabouts and activities; (2) not be convicted of any criminal offense punishable by a term of imprisonment of one year or more after the date of admission or grant of status; (3) have waived rights to contest, other than on the basis of an application for withholding of removal or for protection under the Convention Against Torture, any action for removal instituted before the alien obtains lawful permanent resident status; and (4) cooperate fully with all information requests, including information concerning any Iraqi program to produce or deliver weapons of mass destruction.Authorizes the Attorney General, in coordination with the Secretary of State and the Director of Central Intelligence, to adjust the status of such an alien (and family members) to permanent resident status.Authorizes the Attorney General to waive the inadmissability of such an alien for reasons of public interest or national security.(Sec. 3) Amends the Defense Against Weapons of Mass Destruction Act of 1996 to revise the definition of "weapon of mass destruction" to replace "disease organism" with "biological agent, toxin, or vector." .

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION l. SHORT TITLE. This Act may be cited as the ``Freedom of Access to Clinic Entrances Act of 1993''. SEC. 2. FREEDOM OF ACCESS TO REPRODUCTIVE HEALTH SERVICES. Chapter 13 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 248. Blocking access to reproductive health services ``(a) Prohibited Activities.--Whoever-- ``(1) by force, threat of force, or physical obstruction, intentionally injures, intimidates, or interferes with any person, or attempts to do so, because that person or any other person or class of persons is obtaining or providing reproductive health services; or ``(2) intentionally damages or destroys the property of a facility, or attempts to do so, because that facility provides reproductive health services; shall be punished as provided in subsection (b) of this section and also be subject to the civil remedy provided in subsection (c) of this section, except that a parent or legal guardian of a minor shall not be subject to any penalties or civil remedies under this section for such activities insofar as they are directed exclusively at that minor. ``(b) Penalties.--Whoever violates subsection (a) of this section shall-- ``(1) in the case of a first offense, be fined under this title or imprisoned not more than 1 year, or both; and ``(2) in the case of a second or subsequent offense after a prior conviction under this section, be fined under this title or imprisoned not more than 3 years, or both; except that, if bodily injury results, the length of imprisonment shall be not more than 10 years, and if death results, it shall be for any term of years or for life. ``(c) Civil Actions.-- ``(1) Right of action generally.--Any person who is aggrieved by a violation of subsection (a) of this section may in a civil action obtain relief under this subsection. ``(2) Action by attorney general.--If the Attorney General has reasonable cause to believe that any person, or group of persons, is aggrieved by a violation of subsection (a) of this section, the Attorney General may in a civil action obtain relief under this subsection. ``(3) Actions by state attorneys general.--If an attorney general of a State has reasonable cause to believe that any person or group of persons is aggrieved by a violation of subsection (a) of this section, that attorney general may in a civil action obtain relief under this subsection. ``(4) Relief.--In any action under this subsection, the court may award any appropriate relief, including temporary, preliminary or permanent injunctive relief, and compensatory and punitive damages for each person aggrieved by the violation. With respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover, in lieu of actual damages, an award of statutory damages in the amount of $5,000 per violation. The court may award to the prevailing party, other than the United States, reasonable fees for attorneys and expert witnesses. ``(d) Rules of Construction.--(1) Nothing in this section shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first article of amendment to the Constitution. ``(2) Nothing in this section shall be construed to interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services. ``(e) Non-Preemption.--Congress does not intend this section to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt the legislation of the States that may provide such remedies. ``(f) Definitions.--As used in this section, the following definitions apply: ``(1) Reproductive health services.--The term `reproductive health services' means reproductive health services provided in a hospital, clinic, physician's office, or other facility, and includes medical, surgical, counselling or referral services relating to the human reproductive system. ``(2) Facility.--The term `facility' includes the building or structure in which the facility is located. ``(3) Physical obstruction.--The term `physical obstruction' means rendering impassable ingress to or egress from a facility that provides reproductive health services, or rendering passage to or from such facility unreasonably difficult. ``(4) State.--The term `State' includes a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States. ``(5) Intimidate.--The term `intimidate' means to place a person in reasonable apprehension of bodily harm to himself or herself or to another.''. SEC. 3. EFFECTIVE DATE. This Act takes effect on the date of the enactment of this Act, and shall apply only with respect to conduct occurring on or after such date. SEC. 4. CLERICAL AMENDMENT. The table of sections at the beginning of chapter 13 of title 18, United States Code, is amended by adding at the end the following new item: ``248. Blocking access to reproductive health services.''. Passed the House of Representatives November 18, 1993. Attest: DONNALD K. ANDERSON, Clerk. Output:

Freedom of Access to Clinic Entrances Act of 1993 - Amends the Federal criminal code to prohibit: (1) intentionally injuring, intimidating, or interfering with any person by force, threat of force, or physical obstruction because that person or any other person or class of persons is obtaining or providing reproductive health services; or (2) intentionally damaging or destroying the property of a facility because that facility provides reproductive health services. Subjects violators to specified penalties (including up to life imprisonment if death results) or civil remedies, except that a parent or legal guardian or a minor shall not be subject to such a penalty or remedy insofar as such activities are directed exclusively at that minor. Authorizes civil actions by aggrieved persons, the Attorney General, and State attorneys general for violations. Specifies that in any such action: (1) the court may award appropriate relief (including temporary, preliminary, or permanent injunctive relief) and compensatory and punitive damages for each person aggrieved by the violation; and (2) with respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover an award of statutory damages in the amount of $5,000 per violation in lieu of actual damages. Authorizes the court to award reasonable fees for attorneys and expert witnesses to the prevailing party, other than the United States. Specifies that: (1) nothing in this Act shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first amendment or interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services; and (2) the Congress does not intend this Act to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt State legislation that may provide such remedies.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Input: SECTION l. SHORT TITLE. This Act may be cited as the ``Freedom of Access to Clinic Entrances Act of 1993''. SEC. 2. FREEDOM OF ACCESS TO REPRODUCTIVE HEALTH SERVICES. Chapter 13 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 248. Blocking access to reproductive health services ``(a) Prohibited Activities.--Whoever-- ``(1) by force, threat of force, or physical obstruction, intentionally injures, intimidates, or interferes with any person, or attempts to do so, because that person or any other person or class of persons is obtaining or providing reproductive health services; or ``(2) intentionally damages or destroys the property of a facility, or attempts to do so, because that facility provides reproductive health services; shall be punished as provided in subsection (b) of this section and also be subject to the civil remedy provided in subsection (c) of this section, except that a parent or legal guardian of a minor shall not be subject to any penalties or civil remedies under this section for such activities insofar as they are directed exclusively at that minor. ``(b) Penalties.--Whoever violates subsection (a) of this section shall-- ``(1) in the case of a first offense, be fined under this title or imprisoned not more than 1 year, or both; and ``(2) in the case of a second or subsequent offense after a prior conviction under this section, be fined under this title or imprisoned not more than 3 years, or both; except that, if bodily injury results, the length of imprisonment shall be not more than 10 years, and if death results, it shall be for any term of years or for life. ``(c) Civil Actions.-- ``(1) Right of action generally.--Any person who is aggrieved by a violation of subsection (a) of this section may in a civil action obtain relief under this subsection. ``(2) Action by attorney general.--If the Attorney General has reasonable cause to believe that any person, or group of persons, is aggrieved by a violation of subsection (a) of this section, the Attorney General may in a civil action obtain relief under this subsection. ``(3) Actions by state attorneys general.--If an attorney general of a State has reasonable cause to believe that any person or group of persons is aggrieved by a violation of subsection (a) of this section, that attorney general may in a civil action obtain relief under this subsection. ``(4) Relief.--In any action under this subsection, the court may award any appropriate relief, including temporary, preliminary or permanent injunctive relief, and compensatory and punitive damages for each person aggrieved by the violation. With respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover, in lieu of actual damages, an award of statutory damages in the amount of $5,000 per violation. The court may award to the prevailing party, other than the United States, reasonable fees for attorneys and expert witnesses. ``(d) Rules of Construction.--(1) Nothing in this section shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first article of amendment to the Constitution. ``(2) Nothing in this section shall be construed to interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services. ``(e) Non-Preemption.--Congress does not intend this section to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt the legislation of the States that may provide such remedies. ``(f) Definitions.--As used in this section, the following definitions apply: ``(1) Reproductive health services.--The term `reproductive health services' means reproductive health services provided in a hospital, clinic, physician's office, or other facility, and includes medical, surgical, counselling or referral services relating to the human reproductive system. ``(2) Facility.--The term `facility' includes the building or structure in which the facility is located. ``(3) Physical obstruction.--The term `physical obstruction' means rendering impassable ingress to or egress from a facility that provides reproductive health services, or rendering passage to or from such facility unreasonably difficult. ``(4) State.--The term `State' includes a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States. ``(5) Intimidate.--The term `intimidate' means to place a person in reasonable apprehension of bodily harm to himself or herself or to another.''. SEC. 3. EFFECTIVE DATE. This Act takes effect on the date of the enactment of this Act, and shall apply only with respect to conduct occurring on or after such date. SEC. 4. CLERICAL AMENDMENT. The table of sections at the beginning of chapter 13 of title 18, United States Code, is amended by adding at the end the following new item: ``248. Blocking access to reproductive health services.''. Passed the House of Representatives November 18, 1993. Attest: DONNALD K. ANDERSON, Clerk. Output:

Freedom of Access to Clinic Entrances Act of 1993 - Amends the Federal criminal code to prohibit: (1) intentionally injuring, intimidating, or interfering with any person by force, threat of force, or physical obstruction because that person or any other person or class of persons is obtaining or providing reproductive health services; or (2) intentionally damaging or destroying the property of a facility because that facility provides reproductive health services. Subjects violators to specified penalties (including up to life imprisonment if death results) or civil remedies, except that a parent or legal guardian or a minor shall not be subject to such a penalty or remedy insofar as such activities are directed exclusively at that minor. Authorizes civil actions by aggrieved persons, the Attorney General, and State attorneys general for violations. Specifies that in any such action: (1) the court may award appropriate relief (including temporary, preliminary, or permanent injunctive relief) and compensatory and punitive damages for each person aggrieved by the violation; and (2) with respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover an award of statutory damages in the amount of $5,000 per violation in lieu of actual damages. Authorizes the court to award reasonable fees for attorneys and expert witnesses to the prevailing party, other than the United States. Specifies that: (1) nothing in this Act shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first amendment or interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services; and (2) the Congress does not intend this Act to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt State legislation that may provide such remedies.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION l. SHORT TITLE. This Act may be cited as the ``Freedom of Access to Clinic Entrances Act of 1993''. SEC. 2. FREEDOM OF ACCESS TO REPRODUCTIVE HEALTH SERVICES. Chapter 13 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 248. Blocking access to reproductive health services ``(a) Prohibited Activities.--Whoever-- ``(1) by force, threat of force, or physical obstruction, intentionally injures, intimidates, or interferes with any person, or attempts to do so, because that person or any other person or class of persons is obtaining or providing reproductive health services; or ``(2) intentionally damages or destroys the property of a facility, or attempts to do so, because that facility provides reproductive health services; shall be punished as provided in subsection (b) of this section and also be subject to the civil remedy provided in subsection (c) of this section, except that a parent or legal guardian of a minor shall not be subject to any penalties or civil remedies under this section for such activities insofar as they are directed exclusively at that minor. ``(b) Penalties.--Whoever violates subsection (a) of this section shall-- ``(1) in the case of a first offense, be fined under this title or imprisoned not more than 1 year, or both; and ``(2) in the case of a second or subsequent offense after a prior conviction under this section, be fined under this title or imprisoned not more than 3 years, or both; except that, if bodily injury results, the length of imprisonment shall be not more than 10 years, and if death results, it shall be for any term of years or for life. ``(c) Civil Actions.-- ``(1) Right of action generally.--Any person who is aggrieved by a violation of subsection (a) of this section may in a civil action obtain relief under this subsection. ``(2) Action by attorney general.--If the Attorney General has reasonable cause to believe that any person, or group of persons, is aggrieved by a violation of subsection (a) of this section, the Attorney General may in a civil action obtain relief under this subsection. ``(3) Actions by state attorneys general.--If an attorney general of a State has reasonable cause to believe that any person or group of persons is aggrieved by a violation of subsection (a) of this section, that attorney general may in a civil action obtain relief under this subsection. ``(4) Relief.--In any action under this subsection, the court may award any appropriate relief, including temporary, preliminary or permanent injunctive relief, and compensatory and punitive damages for each person aggrieved by the violation. With respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover, in lieu of actual damages, an award of statutory damages in the amount of $5,000 per violation. The court may award to the prevailing party, other than the United States, reasonable fees for attorneys and expert witnesses. ``(d) Rules of Construction.--(1) Nothing in this section shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first article of amendment to the Constitution. ``(2) Nothing in this section shall be construed to interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services. ``(e) Non-Preemption.--Congress does not intend this section to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt the legislation of the States that may provide such remedies. ``(f) Definitions.--As used in this section, the following definitions apply: ``(1) Reproductive health services.--The term `reproductive health services' means reproductive health services provided in a hospital, clinic, physician's office, or other facility, and includes medical, surgical, counselling or referral services relating to the human reproductive system. ``(2) Facility.--The term `facility' includes the building or structure in which the facility is located. ``(3) Physical obstruction.--The term `physical obstruction' means rendering impassable ingress to or egress from a facility that provides reproductive health services, or rendering passage to or from such facility unreasonably difficult. ``(4) State.--The term `State' includes a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States. ``(5) Intimidate.--The term `intimidate' means to place a person in reasonable apprehension of bodily harm to himself or herself or to another.''. SEC. 3. EFFECTIVE DATE. This Act takes effect on the date of the enactment of this Act, and shall apply only with respect to conduct occurring on or after such date. SEC. 4. CLERICAL AMENDMENT. The table of sections at the beginning of chapter 13 of title 18, United States Code, is amended by adding at the end the following new item: ``248. Blocking access to reproductive health services.''. Passed the House of Representatives November 18, 1993. Attest: DONNALD K. ANDERSON, Clerk. Output:

Freedom of Access to Clinic Entrances Act of 1993 - Amends the Federal criminal code to prohibit: (1) intentionally injuring, intimidating, or interfering with any person by force, threat of force, or physical obstruction because that person or any other person or class of persons is obtaining or providing reproductive health services; or (2) intentionally damaging or destroying the property of a facility because that facility provides reproductive health services. Subjects violators to specified penalties (including up to life imprisonment if death results) or civil remedies, except that a parent or legal guardian or a minor shall not be subject to such a penalty or remedy insofar as such activities are directed exclusively at that minor. Authorizes civil actions by aggrieved persons, the Attorney General, and State attorneys general for violations. Specifies that in any such action: (1) the court may award appropriate relief (including temporary, preliminary, or permanent injunctive relief) and compensatory and punitive damages for each person aggrieved by the violation; and (2) with respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover an award of statutory damages in the amount of $5,000 per violation in lieu of actual damages. Authorizes the court to award reasonable fees for attorneys and expert witnesses to the prevailing party, other than the United States. Specifies that: (1) nothing in this Act shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first amendment or interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services; and (2) the Congress does not intend this Act to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt State legislation that may provide such remedies.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION l. SHORT TITLE. This Act may be cited as the ``Freedom of Access to Clinic Entrances Act of 1993''. SEC. 2. FREEDOM OF ACCESS TO REPRODUCTIVE HEALTH SERVICES. Chapter 13 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 248. Blocking access to reproductive health services ``(a) Prohibited Activities.--Whoever-- ``(1) by force, threat of force, or physical obstruction, intentionally injures, intimidates, or interferes with any person, or attempts to do so, because that person or any other person or class of persons is obtaining or providing reproductive health services; or ``(2) intentionally damages or destroys the property of a facility, or attempts to do so, because that facility provides reproductive health services; shall be punished as provided in subsection (b) of this section and also be subject to the civil remedy provided in subsection (c) of this section, except that a parent or legal guardian of a minor shall not be subject to any penalties or civil remedies under this section for such activities insofar as they are directed exclusively at that minor. ``(b) Penalties.--Whoever violates subsection (a) of this section shall-- ``(1) in the case of a first offense, be fined under this title or imprisoned not more than 1 year, or both; and ``(2) in the case of a second or subsequent offense after a prior conviction under this section, be fined under this title or imprisoned not more than 3 years, or both; except that, if bodily injury results, the length of imprisonment shall be not more than 10 years, and if death results, it shall be for any term of years or for life. ``(c) Civil Actions.-- ``(1) Right of action generally.--Any person who is aggrieved by a violation of subsection (a) of this section may in a civil action obtain relief under this subsection. ``(2) Action by attorney general.--If the Attorney General has reasonable cause to believe that any person, or group of persons, is aggrieved by a violation of subsection (a) of this section, the Attorney General may in a civil action obtain relief under this subsection. ``(3) Actions by state attorneys general.--If an attorney general of a State has reasonable cause to believe that any person or group of persons is aggrieved by a violation of subsection (a) of this section, that attorney general may in a civil action obtain relief under this subsection. ``(4) Relief.--In any action under this subsection, the court may award any appropriate relief, including temporary, preliminary or permanent injunctive relief, and compensatory and punitive damages for each person aggrieved by the violation. With respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover, in lieu of actual damages, an award of statutory damages in the amount of $5,000 per violation. The court may award to the prevailing party, other than the United States, reasonable fees for attorneys and expert witnesses. ``(d) Rules of Construction.--(1) Nothing in this section shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first article of amendment to the Constitution. ``(2) Nothing in this section shall be construed to interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services. ``(e) Non-Preemption.--Congress does not intend this section to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt the legislation of the States that may provide such remedies. ``(f) Definitions.--As used in this section, the following definitions apply: ``(1) Reproductive health services.--The term `reproductive health services' means reproductive health services provided in a hospital, clinic, physician's office, or other facility, and includes medical, surgical, counselling or referral services relating to the human reproductive system. ``(2) Facility.--The term `facility' includes the building or structure in which the facility is located. ``(3) Physical obstruction.--The term `physical obstruction' means rendering impassable ingress to or egress from a facility that provides reproductive health services, or rendering passage to or from such facility unreasonably difficult. ``(4) State.--The term `State' includes a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States. ``(5) Intimidate.--The term `intimidate' means to place a person in reasonable apprehension of bodily harm to himself or herself or to another.''. SEC. 3. EFFECTIVE DATE. This Act takes effect on the date of the enactment of this Act, and shall apply only with respect to conduct occurring on or after such date. SEC. 4. CLERICAL AMENDMENT. The table of sections at the beginning of chapter 13 of title 18, United States Code, is amended by adding at the end the following new item: ``248. Blocking access to reproductive health services.''. Passed the House of Representatives November 18, 1993. Attest: DONNALD K. ANDERSON, Clerk. Output:

Freedom of Access to Clinic Entrances Act of 1993 - Amends the Federal criminal code to prohibit: (1) intentionally injuring, intimidating, or interfering with any person by force, threat of force, or physical obstruction because that person or any other person or class of persons is obtaining or providing reproductive health services; or (2) intentionally damaging or destroying the property of a facility because that facility provides reproductive health services. Subjects violators to specified penalties (including up to life imprisonment if death results) or civil remedies, except that a parent or legal guardian or a minor shall not be subject to such a penalty or remedy insofar as such activities are directed exclusively at that minor. Authorizes civil actions by aggrieved persons, the Attorney General, and State attorneys general for violations. Specifies that in any such action: (1) the court may award appropriate relief (including temporary, preliminary, or permanent injunctive relief) and compensatory and punitive damages for each person aggrieved by the violation; and (2) with respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover an award of statutory damages in the amount of $5,000 per violation in lieu of actual damages. Authorizes the court to award reasonable fees for attorneys and expert witnesses to the prevailing party, other than the United States. Specifies that: (1) nothing in this Act shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first amendment or interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services; and (2) the Congress does not intend this Act to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt State legislation that may provide such remedies.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION l. SHORT TITLE. This Act may be cited as the ``Freedom of Access to Clinic Entrances Act of 1993''. SEC. 2. FREEDOM OF ACCESS TO REPRODUCTIVE HEALTH SERVICES. Chapter 13 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 248. Blocking access to reproductive health services ``(a) Prohibited Activities.--Whoever-- ``(1) by force, threat of force, or physical obstruction, intentionally injures, intimidates, or interferes with any person, or attempts to do so, because that person or any other person or class of persons is obtaining or providing reproductive health services; or ``(2) intentionally damages or destroys the property of a facility, or attempts to do so, because that facility provides reproductive health services; shall be punished as provided in subsection (b) of this section and also be subject to the civil remedy provided in subsection (c) of this section, except that a parent or legal guardian of a minor shall not be subject to any penalties or civil remedies under this section for such activities insofar as they are directed exclusively at that minor. ``(b) Penalties.--Whoever violates subsection (a) of this section shall-- ``(1) in the case of a first offense, be fined under this title or imprisoned not more than 1 year, or both; and ``(2) in the case of a second or subsequent offense after a prior conviction under this section, be fined under this title or imprisoned not more than 3 years, or both; except that, if bodily injury results, the length of imprisonment shall be not more than 10 years, and if death results, it shall be for any term of years or for life. ``(c) Civil Actions.-- ``(1) Right of action generally.--Any person who is aggrieved by a violation of subsection (a) of this section may in a civil action obtain relief under this subsection. ``(2) Action by attorney general.--If the Attorney General has reasonable cause to believe that any person, or group of persons, is aggrieved by a violation of subsection (a) of this section, the Attorney General may in a civil action obtain relief under this subsection. ``(3) Actions by state attorneys general.--If an attorney general of a State has reasonable cause to believe that any person or group of persons is aggrieved by a violation of subsection (a) of this section, that attorney general may in a civil action obtain relief under this subsection. ``(4) Relief.--In any action under this subsection, the court may award any appropriate relief, including temporary, preliminary or permanent injunctive relief, and compensatory and punitive damages for each person aggrieved by the violation. With respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover, in lieu of actual damages, an award of statutory damages in the amount of $5,000 per violation. The court may award to the prevailing party, other than the United States, reasonable fees for attorneys and expert witnesses. ``(d) Rules of Construction.--(1) Nothing in this section shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first article of amendment to the Constitution. ``(2) Nothing in this section shall be construed to interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services. ``(e) Non-Preemption.--Congress does not intend this section to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt the legislation of the States that may provide such remedies. ``(f) Definitions.--As used in this section, the following definitions apply: ``(1) Reproductive health services.--The term `reproductive health services' means reproductive health services provided in a hospital, clinic, physician's office, or other facility, and includes medical, surgical, counselling or referral services relating to the human reproductive system. ``(2) Facility.--The term `facility' includes the building or structure in which the facility is located. ``(3) Physical obstruction.--The term `physical obstruction' means rendering impassable ingress to or egress from a facility that provides reproductive health services, or rendering passage to or from such facility unreasonably difficult. ``(4) State.--The term `State' includes a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States. ``(5) Intimidate.--The term `intimidate' means to place a person in reasonable apprehension of bodily harm to himself or herself or to another.''. SEC. 3. EFFECTIVE DATE. This Act takes effect on the date of the enactment of this Act, and shall apply only with respect to conduct occurring on or after such date. SEC. 4. CLERICAL AMENDMENT. The table of sections at the beginning of chapter 13 of title 18, United States Code, is amended by adding at the end the following new item: ``248. Blocking access to reproductive health services.''. Passed the House of Representatives November 18, 1993. Attest: DONNALD K. ANDERSON, Clerk. Output:

Freedom of Access to Clinic Entrances Act of 1993 - Amends the Federal criminal code to prohibit: (1) intentionally injuring, intimidating, or interfering with any person by force, threat of force, or physical obstruction because that person or any other person or class of persons is obtaining or providing reproductive health services; or (2) intentionally damaging or destroying the property of a facility because that facility provides reproductive health services. Subjects violators to specified penalties (including up to life imprisonment if death results) or civil remedies, except that a parent or legal guardian or a minor shall not be subject to such a penalty or remedy insofar as such activities are directed exclusively at that minor. Authorizes civil actions by aggrieved persons, the Attorney General, and State attorneys general for violations. Specifies that in any such action: (1) the court may award appropriate relief (including temporary, preliminary, or permanent injunctive relief) and compensatory and punitive damages for each person aggrieved by the violation; and (2) with respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover an award of statutory damages in the amount of $5,000 per violation in lieu of actual damages. Authorizes the court to award reasonable fees for attorneys and expert witnesses to the prevailing party, other than the United States. Specifies that: (1) nothing in this Act shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first amendment or interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services; and (2) the Congress does not intend this Act to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt State legislation that may provide such remedies.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain yourself. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION l. SHORT TITLE. This Act may be cited as the ``Freedom of Access to Clinic Entrances Act of 1993''. SEC. 2. FREEDOM OF ACCESS TO REPRODUCTIVE HEALTH SERVICES. Chapter 13 of title 18, United States Code, is amended by adding at the end the following: ``Sec. 248. Blocking access to reproductive health services ``(a) Prohibited Activities.--Whoever-- ``(1) by force, threat of force, or physical obstruction, intentionally injures, intimidates, or interferes with any person, or attempts to do so, because that person or any other person or class of persons is obtaining or providing reproductive health services; or ``(2) intentionally damages or destroys the property of a facility, or attempts to do so, because that facility provides reproductive health services; shall be punished as provided in subsection (b) of this section and also be subject to the civil remedy provided in subsection (c) of this section, except that a parent or legal guardian of a minor shall not be subject to any penalties or civil remedies under this section for such activities insofar as they are directed exclusively at that minor. ``(b) Penalties.--Whoever violates subsection (a) of this section shall-- ``(1) in the case of a first offense, be fined under this title or imprisoned not more than 1 year, or both; and ``(2) in the case of a second or subsequent offense after a prior conviction under this section, be fined under this title or imprisoned not more than 3 years, or both; except that, if bodily injury results, the length of imprisonment shall be not more than 10 years, and if death results, it shall be for any term of years or for life. ``(c) Civil Actions.-- ``(1) Right of action generally.--Any person who is aggrieved by a violation of subsection (a) of this section may in a civil action obtain relief under this subsection. ``(2) Action by attorney general.--If the Attorney General has reasonable cause to believe that any person, or group of persons, is aggrieved by a violation of subsection (a) of this section, the Attorney General may in a civil action obtain relief under this subsection. ``(3) Actions by state attorneys general.--If an attorney general of a State has reasonable cause to believe that any person or group of persons is aggrieved by a violation of subsection (a) of this section, that attorney general may in a civil action obtain relief under this subsection. ``(4) Relief.--In any action under this subsection, the court may award any appropriate relief, including temporary, preliminary or permanent injunctive relief, and compensatory and punitive damages for each person aggrieved by the violation. With respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover, in lieu of actual damages, an award of statutory damages in the amount of $5,000 per violation. The court may award to the prevailing party, other than the United States, reasonable fees for attorneys and expert witnesses. ``(d) Rules of Construction.--(1) Nothing in this section shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first article of amendment to the Constitution. ``(2) Nothing in this section shall be construed to interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services. ``(e) Non-Preemption.--Congress does not intend this section to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt the legislation of the States that may provide such remedies. ``(f) Definitions.--As used in this section, the following definitions apply: ``(1) Reproductive health services.--The term `reproductive health services' means reproductive health services provided in a hospital, clinic, physician's office, or other facility, and includes medical, surgical, counselling or referral services relating to the human reproductive system. ``(2) Facility.--The term `facility' includes the building or structure in which the facility is located. ``(3) Physical obstruction.--The term `physical obstruction' means rendering impassable ingress to or egress from a facility that provides reproductive health services, or rendering passage to or from such facility unreasonably difficult. ``(4) State.--The term `State' includes a State of the United States, the District of Columbia, and any commonwealth, territory, or possession of the United States. ``(5) Intimidate.--The term `intimidate' means to place a person in reasonable apprehension of bodily harm to himself or herself or to another.''. SEC. 3. EFFECTIVE DATE. This Act takes effect on the date of the enactment of this Act, and shall apply only with respect to conduct occurring on or after such date. SEC. 4. CLERICAL AMENDMENT. The table of sections at the beginning of chapter 13 of title 18, United States Code, is amended by adding at the end the following new item: ``248. Blocking access to reproductive health services.''. Passed the House of Representatives November 18, 1993. Attest: DONNALD K. ANDERSON, Clerk. Output:

Freedom of Access to Clinic Entrances Act of 1993 - Amends the Federal criminal code to prohibit: (1) intentionally injuring, intimidating, or interfering with any person by force, threat of force, or physical obstruction because that person or any other person or class of persons is obtaining or providing reproductive health services; or (2) intentionally damaging or destroying the property of a facility because that facility provides reproductive health services. Subjects violators to specified penalties (including up to life imprisonment if death results) or civil remedies, except that a parent or legal guardian or a minor shall not be subject to such a penalty or remedy insofar as such activities are directed exclusively at that minor. Authorizes civil actions by aggrieved persons, the Attorney General, and State attorneys general for violations. Specifies that in any such action: (1) the court may award appropriate relief (including temporary, preliminary, or permanent injunctive relief) and compensatory and punitive damages for each person aggrieved by the violation; and (2) with respect to compensatory damages, the aggrieved person may elect, at any time before the rendering of final judgment, to recover an award of statutory damages in the amount of $5,000 per violation in lieu of actual damages. Authorizes the court to award reasonable fees for attorneys and expert witnesses to the prevailing party, other than the United States. Specifies that: (1) nothing in this Act shall be construed to prohibit any expressive conduct (including peaceful picketing or other peaceful demonstration) protected from legal prohibition by the first amendment or interfere with the authority of States to enforce State or local laws regulating the provision of reproductive health services; and (2) the Congress does not intend this Act to provide the exclusive remedies with respect to the conduct prohibited by it, nor to preempt State legislation that may provide such remedies.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Southern High Plains Groundwater Resource Conservation Act''. SEC. 2. FINDINGS AND PURPOSES. (a) Findings.--Congress makes the following findings: (1) A reliable source of groundwater is an essential element of the economy of the communities on the High Plains. (2) The High Plains Aquifer and the Ogallala Aquifer are closely related hydrogeographic structures. The High Plains Aquifer consists largely of the Ogallala Aquifer with small components of other geologic units. (3) The High Plains Aquifer experienced a dramatic decline in water table levels in the latter half of the twentieth century. The average weighted decline in the aquifer from 1950 to 1997 was 12.6 feet (USGS Fact Sheet 124-99, Dec. 1999). (4) The decline in water table levels is especially pronounced in the Southern Ogallala Aquifer, reporting that large areas in the States of Kansas, New Mexico, and Texas experienced declines of over 100 feet in that period (USGS Fact Sheet 124-99, Dec. 1999). (5) The saturated thickness of the High Plains Aquifer has declined by over 50 percent in some areas (1186 USGS Circular 27, 1999). Furthermore, the survey has reported that the percentage of the High Plains Aquifer which has a saturated thickness of 100 feet or more declined from 54 percent to 51 percent in the period from 1980 to 1997 (USGS Fact Sheet 124- 99, Dec. 1999). (6) The decreased water levels in the High Plains Aquifer coupled with higher pumping lift costs raise concerns about the long-term sustainability of irrigated agriculture in the High Plains. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'' Alley and Schefter, American Geophysical Union paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (7) Hydrological modeling by the United States Geological Survey indicates that in the context of sustained high groundwater use in the surrounding region, reductions in groundwater pumping at the single farm level or at a very local level of up to 100 square miles, have a very time limited impact on conserving the level of the local water table, thus creating a disincentive for individual water users to invest in water conservation measures. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'', Alley and Schefter, American Geophysical Union, paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (8) Incentives must be created for conservation of groundwater on a regional scale, in order to achieve an agricultural economy on the Southern High Plains that is sustainable. (9) For water conservation incentives to function, Federal, State, tribal, and local water policymakers, and individual groundwater users must have access to reliable information concerning aquifer recharge rates, extraction rates, and water table levels at the local and regional levels on an ongoing basis. (b) Purposes.--To promote groundwater conservation on the Southern High Plains in order to extend the usable life of the Southern Ogallala Aquifer. SEC. 3. DEFINITIONS. For purposes of this Act: (1) High plains aquifer.--The term ``High Plains Aquifer'' means the groundwater reserve depicted as Figure 1 in the United States Geological Survey Professional Paper 1400-B, titled ``Geohydrology of the High Plains Aquifer in Parts of Colorado, Kansas, Nebraska, New Mexico, Oklahoma, South Dakota, Texas, and Wyoming''. (2) High plains.--The term ``High Plains'' means the approximately 174,000 square miles of land surface overlying the High Plains Aquifer in the States of New Mexico, Colorado, Wyoming, South Dakota, Nebraska, Kansas, Oklahoma, and Texas. (3) Southern ogallala aquifer.--The term ``Southern Ogallala Aquifer'' means that part of the High Plains Aquifer lying below 39 degrees north latitude which underlies the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas. (4) Southern high plains.--The term ``Southern High Plains'' means the portions of the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas which overlie the Southern Ogallala Aquifer. (5) Secretary.--The term ``Secretary'' means either the Secretary of the Interior or the Secretary of Agriculture, as appropriate. (6) Water conservation measure.--The term ``water conservation measures'' means measures which enhance the groundwater recharge rate of a given piece of land, or which increase water use efficiencies. SEC. 4. HYDROLOGIC MAPPING, MODELING, AND MONITORING PROGRAM. (a) In General.--The Secretary of the Interior, working though the United States Geological Survey, shall develop a comprehensive hydrologic mapping, modeling, and monitoring program for the Southern Ogallala Aquifer. The program shall include on a county-by-county basis-- (1) a map of the hydrological configuration of the Aquifer; and (2) an analysis of-- (A) the current and past rate at which groundwater is being withdrawn and recharged, and the net rate of decrease or increase in aquifer storage; (B) the factors controlling the rate of horizontal migration of water within the Aquifer; (C) the degree to which aquifer compaction caused by pumping and recharge methods in impacting the storage and recharge capacity of the groundwater body; and (D) the current and past rate of loss of saturated thickness within the Aquifer. (b) Annual Report.--Not later than one year after the enactment of this Act, and annually thereafter, the Secretary shall submit a report on the status of the Southern Ogallala Aquifer to the Committee on Energy and Natural Resources of the Senate, the Committee on Resources of the House of Representatives, and the Governors of the States of New Mexico, Oklahoma, Texas, Colorado, and Kansas. SEC. 5. GROUNDWATER CONSERVATION ASSISTANCE. (a) Federal Assistance.--The Secretary of Agriculture, working through the Natural Resources Conservation Service, shall establish a groundwater conservation assistance program for Southern Ogallala Aquifer. (b) Design and Planning.--The Secretary shall provide financial and technical assistance, including modeling and engineering design to States, tribes, and counties, conservation districts, or other political subdivisions recognized under State law, for the development of comprehensive groundwater conservation plans within the Southern High Plains. This assistance shall be provided on a cost-share basis ensuring that-- (1) the Federal funding for the development of any given plan shall not exceed 50 percent of the cost; and (2) the Federal funding for groundwater water conservation planning for any one county, conservation district, or similar political subdivision recognized under State law shall not exceed $50,000. (c) Certification.--The Secretary shall create a certification process for comprehensive groundwater conservation plans developed under this program, or developed independently by States, tribes, counties, or other political subdivisions recognized under State law. To be certified, a plan must-- (1) cover a sufficient geographic area to provide a benefit to the groundwater resource over at least a 20 year period; (2) include a set of goals for water conservation; and (3) include a process for an annual evaluation of the plan's implementation to allow for modifications if goals are not being met. SEC. 6. IMPLEMENTATION ASSISTANCE. (a) In General.--Farming operations within jurisdictions which have a certified conservation plan in accordance with section 5(c) shall be eligible assistance for projects described in subsection (b). (b) Eligible Projects.--Projects eligible for assistance under subsection (a) are as follows: (1) Water conservation cost-share assistance.--The Secretary, working through the Natural Resources Conservation Service, may provide grants to individual farming operations of up to $50,000 for implementing on farm water conservation measures including the improvement of irrigation systems and the purchase of new equipment. The Federal share of the water conservation investment in any one operation be no greater than 50 percent. (2) Irrigated land reserve.--Through the 2020 calendar year, the Secretary shall formulate and carry out the enrollment of lands in a groundwater conservation reserve program through the use of multiple year contracts for irrigated lands which would result in significant per acre savings of groundwater resources if converted to dryland agriculture. (3) Conservation reserve program enhancement.--Lands eligible for the Conservation Reserve Program established under section 1231 of the Food Security Act of 1985 which would result in significant per acre savings of groundwater resources if removed from agricultural production shall be awarded 20 Conservation Reserve Program bid points, to be designated as groundwater conservation points, in addition to any other ratings the lands may receive. SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated-- (1) $5,000,000 annually through fiscal year 2020 for hydrologic mapping, modeling, and monitoring under this Act; (2) $5,000,000 annually through fiscal year 2020 for groundwater conservation planning, design, and plan certification under this Act; (3) $30,000,000 annually through fiscal year 2020 for cost- share assistance for on farm water conservation measures; and (4) $30,000,000 annually through fiscal year 2020 for enrollment of lands in an Irrigated Lands Reserve. Output:

Authorizes and directs the Secretary of Agriculture, through the Natural Resources Conservation Service, to establish a groundwater conservation assistance program for such Aquifer. Directs the Secretary to create a groundwater conservation plan certification process. States that farms in jurisdictions with a certified plan shall be eligible for specified implementation assistance. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Southern High Plains Groundwater Resource Conservation Act''. SEC. 2. FINDINGS AND PURPOSES. (a) Findings.--Congress makes the following findings: (1) A reliable source of groundwater is an essential element of the economy of the communities on the High Plains. (2) The High Plains Aquifer and the Ogallala Aquifer are closely related hydrogeographic structures. The High Plains Aquifer consists largely of the Ogallala Aquifer with small components of other geologic units. (3) The High Plains Aquifer experienced a dramatic decline in water table levels in the latter half of the twentieth century. The average weighted decline in the aquifer from 1950 to 1997 was 12.6 feet (USGS Fact Sheet 124-99, Dec. 1999). (4) The decline in water table levels is especially pronounced in the Southern Ogallala Aquifer, reporting that large areas in the States of Kansas, New Mexico, and Texas experienced declines of over 100 feet in that period (USGS Fact Sheet 124-99, Dec. 1999). (5) The saturated thickness of the High Plains Aquifer has declined by over 50 percent in some areas (1186 USGS Circular 27, 1999). Furthermore, the survey has reported that the percentage of the High Plains Aquifer which has a saturated thickness of 100 feet or more declined from 54 percent to 51 percent in the period from 1980 to 1997 (USGS Fact Sheet 124- 99, Dec. 1999). (6) The decreased water levels in the High Plains Aquifer coupled with higher pumping lift costs raise concerns about the long-term sustainability of irrigated agriculture in the High Plains. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'' Alley and Schefter, American Geophysical Union paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (7) Hydrological modeling by the United States Geological Survey indicates that in the context of sustained high groundwater use in the surrounding region, reductions in groundwater pumping at the single farm level or at a very local level of up to 100 square miles, have a very time limited impact on conserving the level of the local water table, thus creating a disincentive for individual water users to invest in water conservation measures. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'', Alley and Schefter, American Geophysical Union, paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (8) Incentives must be created for conservation of groundwater on a regional scale, in order to achieve an agricultural economy on the Southern High Plains that is sustainable. (9) For water conservation incentives to function, Federal, State, tribal, and local water policymakers, and individual groundwater users must have access to reliable information concerning aquifer recharge rates, extraction rates, and water table levels at the local and regional levels on an ongoing basis. (b) Purposes.--To promote groundwater conservation on the Southern High Plains in order to extend the usable life of the Southern Ogallala Aquifer. SEC. 3. DEFINITIONS. For purposes of this Act: (1) High plains aquifer.--The term ``High Plains Aquifer'' means the groundwater reserve depicted as Figure 1 in the United States Geological Survey Professional Paper 1400-B, titled ``Geohydrology of the High Plains Aquifer in Parts of Colorado, Kansas, Nebraska, New Mexico, Oklahoma, South Dakota, Texas, and Wyoming''. (2) High plains.--The term ``High Plains'' means the approximately 174,000 square miles of land surface overlying the High Plains Aquifer in the States of New Mexico, Colorado, Wyoming, South Dakota, Nebraska, Kansas, Oklahoma, and Texas. (3) Southern ogallala aquifer.--The term ``Southern Ogallala Aquifer'' means that part of the High Plains Aquifer lying below 39 degrees north latitude which underlies the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas. (4) Southern high plains.--The term ``Southern High Plains'' means the portions of the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas which overlie the Southern Ogallala Aquifer. (5) Secretary.--The term ``Secretary'' means either the Secretary of the Interior or the Secretary of Agriculture, as appropriate. (6) Water conservation measure.--The term ``water conservation measures'' means measures which enhance the groundwater recharge rate of a given piece of land, or which increase water use efficiencies. SEC. 4. HYDROLOGIC MAPPING, MODELING, AND MONITORING PROGRAM. (a) In General.--The Secretary of the Interior, working though the United States Geological Survey, shall develop a comprehensive hydrologic mapping, modeling, and monitoring program for the Southern Ogallala Aquifer. The program shall include on a county-by-county basis-- (1) a map of the hydrological configuration of the Aquifer; and (2) an analysis of-- (A) the current and past rate at which groundwater is being withdrawn and recharged, and the net rate of decrease or increase in aquifer storage; (B) the factors controlling the rate of horizontal migration of water within the Aquifer; (C) the degree to which aquifer compaction caused by pumping and recharge methods in impacting the storage and recharge capacity of the groundwater body; and (D) the current and past rate of loss of saturated thickness within the Aquifer. (b) Annual Report.--Not later than one year after the enactment of this Act, and annually thereafter, the Secretary shall submit a report on the status of the Southern Ogallala Aquifer to the Committee on Energy and Natural Resources of the Senate, the Committee on Resources of the House of Representatives, and the Governors of the States of New Mexico, Oklahoma, Texas, Colorado, and Kansas. SEC. 5. GROUNDWATER CONSERVATION ASSISTANCE. (a) Federal Assistance.--The Secretary of Agriculture, working through the Natural Resources Conservation Service, shall establish a groundwater conservation assistance program for Southern Ogallala Aquifer. (b) Design and Planning.--The Secretary shall provide financial and technical assistance, including modeling and engineering design to States, tribes, and counties, conservation districts, or other political subdivisions recognized under State law, for the development of comprehensive groundwater conservation plans within the Southern High Plains. This assistance shall be provided on a cost-share basis ensuring that-- (1) the Federal funding for the development of any given plan shall not exceed 50 percent of the cost; and (2) the Federal funding for groundwater water conservation planning for any one county, conservation district, or similar political subdivision recognized under State law shall not exceed $50,000. (c) Certification.--The Secretary shall create a certification process for comprehensive groundwater conservation plans developed under this program, or developed independently by States, tribes, counties, or other political subdivisions recognized under State law. To be certified, a plan must-- (1) cover a sufficient geographic area to provide a benefit to the groundwater resource over at least a 20 year period; (2) include a set of goals for water conservation; and (3) include a process for an annual evaluation of the plan's implementation to allow for modifications if goals are not being met. SEC. 6. IMPLEMENTATION ASSISTANCE. (a) In General.--Farming operations within jurisdictions which have a certified conservation plan in accordance with section 5(c) shall be eligible assistance for projects described in subsection (b). (b) Eligible Projects.--Projects eligible for assistance under subsection (a) are as follows: (1) Water conservation cost-share assistance.--The Secretary, working through the Natural Resources Conservation Service, may provide grants to individual farming operations of up to $50,000 for implementing on farm water conservation measures including the improvement of irrigation systems and the purchase of new equipment. The Federal share of the water conservation investment in any one operation be no greater than 50 percent. (2) Irrigated land reserve.--Through the 2020 calendar year, the Secretary shall formulate and carry out the enrollment of lands in a groundwater conservation reserve program through the use of multiple year contracts for irrigated lands which would result in significant per acre savings of groundwater resources if converted to dryland agriculture. (3) Conservation reserve program enhancement.--Lands eligible for the Conservation Reserve Program established under section 1231 of the Food Security Act of 1985 which would result in significant per acre savings of groundwater resources if removed from agricultural production shall be awarded 20 Conservation Reserve Program bid points, to be designated as groundwater conservation points, in addition to any other ratings the lands may receive. SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated-- (1) $5,000,000 annually through fiscal year 2020 for hydrologic mapping, modeling, and monitoring under this Act; (2) $5,000,000 annually through fiscal year 2020 for groundwater conservation planning, design, and plan certification under this Act; (3) $30,000,000 annually through fiscal year 2020 for cost- share assistance for on farm water conservation measures; and (4) $30,000,000 annually through fiscal year 2020 for enrollment of lands in an Irrigated Lands Reserve. Output:

Authorizes and directs the Secretary of Agriculture, through the Natural Resources Conservation Service, to establish a groundwater conservation assistance program for such Aquifer. Directs the Secretary to create a groundwater conservation plan certification process. States that farms in jurisdictions with a certified plan shall be eligible for specified implementation assistance. Authorizes appropriations.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Southern High Plains Groundwater Resource Conservation Act''. SEC. 2. FINDINGS AND PURPOSES. (a) Findings.--Congress makes the following findings: (1) A reliable source of groundwater is an essential element of the economy of the communities on the High Plains. (2) The High Plains Aquifer and the Ogallala Aquifer are closely related hydrogeographic structures. The High Plains Aquifer consists largely of the Ogallala Aquifer with small components of other geologic units. (3) The High Plains Aquifer experienced a dramatic decline in water table levels in the latter half of the twentieth century. The average weighted decline in the aquifer from 1950 to 1997 was 12.6 feet (USGS Fact Sheet 124-99, Dec. 1999). (4) The decline in water table levels is especially pronounced in the Southern Ogallala Aquifer, reporting that large areas in the States of Kansas, New Mexico, and Texas experienced declines of over 100 feet in that period (USGS Fact Sheet 124-99, Dec. 1999). (5) The saturated thickness of the High Plains Aquifer has declined by over 50 percent in some areas (1186 USGS Circular 27, 1999). Furthermore, the survey has reported that the percentage of the High Plains Aquifer which has a saturated thickness of 100 feet or more declined from 54 percent to 51 percent in the period from 1980 to 1997 (USGS Fact Sheet 124- 99, Dec. 1999). (6) The decreased water levels in the High Plains Aquifer coupled with higher pumping lift costs raise concerns about the long-term sustainability of irrigated agriculture in the High Plains. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'' Alley and Schefter, American Geophysical Union paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (7) Hydrological modeling by the United States Geological Survey indicates that in the context of sustained high groundwater use in the surrounding region, reductions in groundwater pumping at the single farm level or at a very local level of up to 100 square miles, have a very time limited impact on conserving the level of the local water table, thus creating a disincentive for individual water users to invest in water conservation measures. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'', Alley and Schefter, American Geophysical Union, paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (8) Incentives must be created for conservation of groundwater on a regional scale, in order to achieve an agricultural economy on the Southern High Plains that is sustainable. (9) For water conservation incentives to function, Federal, State, tribal, and local water policymakers, and individual groundwater users must have access to reliable information concerning aquifer recharge rates, extraction rates, and water table levels at the local and regional levels on an ongoing basis. (b) Purposes.--To promote groundwater conservation on the Southern High Plains in order to extend the usable life of the Southern Ogallala Aquifer. SEC. 3. DEFINITIONS. For purposes of this Act: (1) High plains aquifer.--The term ``High Plains Aquifer'' means the groundwater reserve depicted as Figure 1 in the United States Geological Survey Professional Paper 1400-B, titled ``Geohydrology of the High Plains Aquifer in Parts of Colorado, Kansas, Nebraska, New Mexico, Oklahoma, South Dakota, Texas, and Wyoming''. (2) High plains.--The term ``High Plains'' means the approximately 174,000 square miles of land surface overlying the High Plains Aquifer in the States of New Mexico, Colorado, Wyoming, South Dakota, Nebraska, Kansas, Oklahoma, and Texas. (3) Southern ogallala aquifer.--The term ``Southern Ogallala Aquifer'' means that part of the High Plains Aquifer lying below 39 degrees north latitude which underlies the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas. (4) Southern high plains.--The term ``Southern High Plains'' means the portions of the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas which overlie the Southern Ogallala Aquifer. (5) Secretary.--The term ``Secretary'' means either the Secretary of the Interior or the Secretary of Agriculture, as appropriate. (6) Water conservation measure.--The term ``water conservation measures'' means measures which enhance the groundwater recharge rate of a given piece of land, or which increase water use efficiencies. SEC. 4. HYDROLOGIC MAPPING, MODELING, AND MONITORING PROGRAM. (a) In General.--The Secretary of the Interior, working though the United States Geological Survey, shall develop a comprehensive hydrologic mapping, modeling, and monitoring program for the Southern Ogallala Aquifer. The program shall include on a county-by-county basis-- (1) a map of the hydrological configuration of the Aquifer; and (2) an analysis of-- (A) the current and past rate at which groundwater is being withdrawn and recharged, and the net rate of decrease or increase in aquifer storage; (B) the factors controlling the rate of horizontal migration of water within the Aquifer; (C) the degree to which aquifer compaction caused by pumping and recharge methods in impacting the storage and recharge capacity of the groundwater body; and (D) the current and past rate of loss of saturated thickness within the Aquifer. (b) Annual Report.--Not later than one year after the enactment of this Act, and annually thereafter, the Secretary shall submit a report on the status of the Southern Ogallala Aquifer to the Committee on Energy and Natural Resources of the Senate, the Committee on Resources of the House of Representatives, and the Governors of the States of New Mexico, Oklahoma, Texas, Colorado, and Kansas. SEC. 5. GROUNDWATER CONSERVATION ASSISTANCE. (a) Federal Assistance.--The Secretary of Agriculture, working through the Natural Resources Conservation Service, shall establish a groundwater conservation assistance program for Southern Ogallala Aquifer. (b) Design and Planning.--The Secretary shall provide financial and technical assistance, including modeling and engineering design to States, tribes, and counties, conservation districts, or other political subdivisions recognized under State law, for the development of comprehensive groundwater conservation plans within the Southern High Plains. This assistance shall be provided on a cost-share basis ensuring that-- (1) the Federal funding for the development of any given plan shall not exceed 50 percent of the cost; and (2) the Federal funding for groundwater water conservation planning for any one county, conservation district, or similar political subdivision recognized under State law shall not exceed $50,000. (c) Certification.--The Secretary shall create a certification process for comprehensive groundwater conservation plans developed under this program, or developed independently by States, tribes, counties, or other political subdivisions recognized under State law. To be certified, a plan must-- (1) cover a sufficient geographic area to provide a benefit to the groundwater resource over at least a 20 year period; (2) include a set of goals for water conservation; and (3) include a process for an annual evaluation of the plan's implementation to allow for modifications if goals are not being met. SEC. 6. IMPLEMENTATION ASSISTANCE. (a) In General.--Farming operations within jurisdictions which have a certified conservation plan in accordance with section 5(c) shall be eligible assistance for projects described in subsection (b). (b) Eligible Projects.--Projects eligible for assistance under subsection (a) are as follows: (1) Water conservation cost-share assistance.--The Secretary, working through the Natural Resources Conservation Service, may provide grants to individual farming operations of up to $50,000 for implementing on farm water conservation measures including the improvement of irrigation systems and the purchase of new equipment. The Federal share of the water conservation investment in any one operation be no greater than 50 percent. (2) Irrigated land reserve.--Through the 2020 calendar year, the Secretary shall formulate and carry out the enrollment of lands in a groundwater conservation reserve program through the use of multiple year contracts for irrigated lands which would result in significant per acre savings of groundwater resources if converted to dryland agriculture. (3) Conservation reserve program enhancement.--Lands eligible for the Conservation Reserve Program established under section 1231 of the Food Security Act of 1985 which would result in significant per acre savings of groundwater resources if removed from agricultural production shall be awarded 20 Conservation Reserve Program bid points, to be designated as groundwater conservation points, in addition to any other ratings the lands may receive. SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated-- (1) $5,000,000 annually through fiscal year 2020 for hydrologic mapping, modeling, and monitoring under this Act; (2) $5,000,000 annually through fiscal year 2020 for groundwater conservation planning, design, and plan certification under this Act; (3) $30,000,000 annually through fiscal year 2020 for cost- share assistance for on farm water conservation measures; and (4) $30,000,000 annually through fiscal year 2020 for enrollment of lands in an Irrigated Lands Reserve. Output:

Authorizes and directs the Secretary of Agriculture, through the Natural Resources Conservation Service, to establish a groundwater conservation assistance program for such Aquifer. Directs the Secretary to create a groundwater conservation plan certification process. States that farms in jurisdictions with a certified plan shall be eligible for specified implementation assistance. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Southern High Plains Groundwater Resource Conservation Act''. SEC. 2. FINDINGS AND PURPOSES. (a) Findings.--Congress makes the following findings: (1) A reliable source of groundwater is an essential element of the economy of the communities on the High Plains. (2) The High Plains Aquifer and the Ogallala Aquifer are closely related hydrogeographic structures. The High Plains Aquifer consists largely of the Ogallala Aquifer with small components of other geologic units. (3) The High Plains Aquifer experienced a dramatic decline in water table levels in the latter half of the twentieth century. The average weighted decline in the aquifer from 1950 to 1997 was 12.6 feet (USGS Fact Sheet 124-99, Dec. 1999). (4) The decline in water table levels is especially pronounced in the Southern Ogallala Aquifer, reporting that large areas in the States of Kansas, New Mexico, and Texas experienced declines of over 100 feet in that period (USGS Fact Sheet 124-99, Dec. 1999). (5) The saturated thickness of the High Plains Aquifer has declined by over 50 percent in some areas (1186 USGS Circular 27, 1999). Furthermore, the survey has reported that the percentage of the High Plains Aquifer which has a saturated thickness of 100 feet or more declined from 54 percent to 51 percent in the period from 1980 to 1997 (USGS Fact Sheet 124- 99, Dec. 1999). (6) The decreased water levels in the High Plains Aquifer coupled with higher pumping lift costs raise concerns about the long-term sustainability of irrigated agriculture in the High Plains. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'' Alley and Schefter, American Geophysical Union paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (7) Hydrological modeling by the United States Geological Survey indicates that in the context of sustained high groundwater use in the surrounding region, reductions in groundwater pumping at the single farm level or at a very local level of up to 100 square miles, have a very time limited impact on conserving the level of the local water table, thus creating a disincentive for individual water users to invest in water conservation measures. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'', Alley and Schefter, American Geophysical Union, paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (8) Incentives must be created for conservation of groundwater on a regional scale, in order to achieve an agricultural economy on the Southern High Plains that is sustainable. (9) For water conservation incentives to function, Federal, State, tribal, and local water policymakers, and individual groundwater users must have access to reliable information concerning aquifer recharge rates, extraction rates, and water table levels at the local and regional levels on an ongoing basis. (b) Purposes.--To promote groundwater conservation on the Southern High Plains in order to extend the usable life of the Southern Ogallala Aquifer. SEC. 3. DEFINITIONS. For purposes of this Act: (1) High plains aquifer.--The term ``High Plains Aquifer'' means the groundwater reserve depicted as Figure 1 in the United States Geological Survey Professional Paper 1400-B, titled ``Geohydrology of the High Plains Aquifer in Parts of Colorado, Kansas, Nebraska, New Mexico, Oklahoma, South Dakota, Texas, and Wyoming''. (2) High plains.--The term ``High Plains'' means the approximately 174,000 square miles of land surface overlying the High Plains Aquifer in the States of New Mexico, Colorado, Wyoming, South Dakota, Nebraska, Kansas, Oklahoma, and Texas. (3) Southern ogallala aquifer.--The term ``Southern Ogallala Aquifer'' means that part of the High Plains Aquifer lying below 39 degrees north latitude which underlies the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas. (4) Southern high plains.--The term ``Southern High Plains'' means the portions of the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas which overlie the Southern Ogallala Aquifer. (5) Secretary.--The term ``Secretary'' means either the Secretary of the Interior or the Secretary of Agriculture, as appropriate. (6) Water conservation measure.--The term ``water conservation measures'' means measures which enhance the groundwater recharge rate of a given piece of land, or which increase water use efficiencies. SEC. 4. HYDROLOGIC MAPPING, MODELING, AND MONITORING PROGRAM. (a) In General.--The Secretary of the Interior, working though the United States Geological Survey, shall develop a comprehensive hydrologic mapping, modeling, and monitoring program for the Southern Ogallala Aquifer. The program shall include on a county-by-county basis-- (1) a map of the hydrological configuration of the Aquifer; and (2) an analysis of-- (A) the current and past rate at which groundwater is being withdrawn and recharged, and the net rate of decrease or increase in aquifer storage; (B) the factors controlling the rate of horizontal migration of water within the Aquifer; (C) the degree to which aquifer compaction caused by pumping and recharge methods in impacting the storage and recharge capacity of the groundwater body; and (D) the current and past rate of loss of saturated thickness within the Aquifer. (b) Annual Report.--Not later than one year after the enactment of this Act, and annually thereafter, the Secretary shall submit a report on the status of the Southern Ogallala Aquifer to the Committee on Energy and Natural Resources of the Senate, the Committee on Resources of the House of Representatives, and the Governors of the States of New Mexico, Oklahoma, Texas, Colorado, and Kansas. SEC. 5. GROUNDWATER CONSERVATION ASSISTANCE. (a) Federal Assistance.--The Secretary of Agriculture, working through the Natural Resources Conservation Service, shall establish a groundwater conservation assistance program for Southern Ogallala Aquifer. (b) Design and Planning.--The Secretary shall provide financial and technical assistance, including modeling and engineering design to States, tribes, and counties, conservation districts, or other political subdivisions recognized under State law, for the development of comprehensive groundwater conservation plans within the Southern High Plains. This assistance shall be provided on a cost-share basis ensuring that-- (1) the Federal funding for the development of any given plan shall not exceed 50 percent of the cost; and (2) the Federal funding for groundwater water conservation planning for any one county, conservation district, or similar political subdivision recognized under State law shall not exceed $50,000. (c) Certification.--The Secretary shall create a certification process for comprehensive groundwater conservation plans developed under this program, or developed independently by States, tribes, counties, or other political subdivisions recognized under State law. To be certified, a plan must-- (1) cover a sufficient geographic area to provide a benefit to the groundwater resource over at least a 20 year period; (2) include a set of goals for water conservation; and (3) include a process for an annual evaluation of the plan's implementation to allow for modifications if goals are not being met. SEC. 6. IMPLEMENTATION ASSISTANCE. (a) In General.--Farming operations within jurisdictions which have a certified conservation plan in accordance with section 5(c) shall be eligible assistance for projects described in subsection (b). (b) Eligible Projects.--Projects eligible for assistance under subsection (a) are as follows: (1) Water conservation cost-share assistance.--The Secretary, working through the Natural Resources Conservation Service, may provide grants to individual farming operations of up to $50,000 for implementing on farm water conservation measures including the improvement of irrigation systems and the purchase of new equipment. The Federal share of the water conservation investment in any one operation be no greater than 50 percent. (2) Irrigated land reserve.--Through the 2020 calendar year, the Secretary shall formulate and carry out the enrollment of lands in a groundwater conservation reserve program through the use of multiple year contracts for irrigated lands which would result in significant per acre savings of groundwater resources if converted to dryland agriculture. (3) Conservation reserve program enhancement.--Lands eligible for the Conservation Reserve Program established under section 1231 of the Food Security Act of 1985 which would result in significant per acre savings of groundwater resources if removed from agricultural production shall be awarded 20 Conservation Reserve Program bid points, to be designated as groundwater conservation points, in addition to any other ratings the lands may receive. SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated-- (1) $5,000,000 annually through fiscal year 2020 for hydrologic mapping, modeling, and monitoring under this Act; (2) $5,000,000 annually through fiscal year 2020 for groundwater conservation planning, design, and plan certification under this Act; (3) $30,000,000 annually through fiscal year 2020 for cost- share assistance for on farm water conservation measures; and (4) $30,000,000 annually through fiscal year 2020 for enrollment of lands in an Irrigated Lands Reserve. Output:

Authorizes and directs the Secretary of Agriculture, through the Natural Resources Conservation Service, to establish a groundwater conservation assistance program for such Aquifer. Directs the Secretary to create a groundwater conservation plan certification process. States that farms in jurisdictions with a certified plan shall be eligible for specified implementation assistance. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Southern High Plains Groundwater Resource Conservation Act''. SEC. 2. FINDINGS AND PURPOSES. (a) Findings.--Congress makes the following findings: (1) A reliable source of groundwater is an essential element of the economy of the communities on the High Plains. (2) The High Plains Aquifer and the Ogallala Aquifer are closely related hydrogeographic structures. The High Plains Aquifer consists largely of the Ogallala Aquifer with small components of other geologic units. (3) The High Plains Aquifer experienced a dramatic decline in water table levels in the latter half of the twentieth century. The average weighted decline in the aquifer from 1950 to 1997 was 12.6 feet (USGS Fact Sheet 124-99, Dec. 1999). (4) The decline in water table levels is especially pronounced in the Southern Ogallala Aquifer, reporting that large areas in the States of Kansas, New Mexico, and Texas experienced declines of over 100 feet in that period (USGS Fact Sheet 124-99, Dec. 1999). (5) The saturated thickness of the High Plains Aquifer has declined by over 50 percent in some areas (1186 USGS Circular 27, 1999). Furthermore, the survey has reported that the percentage of the High Plains Aquifer which has a saturated thickness of 100 feet or more declined from 54 percent to 51 percent in the period from 1980 to 1997 (USGS Fact Sheet 124- 99, Dec. 1999). (6) The decreased water levels in the High Plains Aquifer coupled with higher pumping lift costs raise concerns about the long-term sustainability of irrigated agriculture in the High Plains. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'' Alley and Schefter, American Geophysical Union paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (7) Hydrological modeling by the United States Geological Survey indicates that in the context of sustained high groundwater use in the surrounding region, reductions in groundwater pumping at the single farm level or at a very local level of up to 100 square miles, have a very time limited impact on conserving the level of the local water table, thus creating a disincentive for individual water users to invest in water conservation measures. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'', Alley and Schefter, American Geophysical Union, paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (8) Incentives must be created for conservation of groundwater on a regional scale, in order to achieve an agricultural economy on the Southern High Plains that is sustainable. (9) For water conservation incentives to function, Federal, State, tribal, and local water policymakers, and individual groundwater users must have access to reliable information concerning aquifer recharge rates, extraction rates, and water table levels at the local and regional levels on an ongoing basis. (b) Purposes.--To promote groundwater conservation on the Southern High Plains in order to extend the usable life of the Southern Ogallala Aquifer. SEC. 3. DEFINITIONS. For purposes of this Act: (1) High plains aquifer.--The term ``High Plains Aquifer'' means the groundwater reserve depicted as Figure 1 in the United States Geological Survey Professional Paper 1400-B, titled ``Geohydrology of the High Plains Aquifer in Parts of Colorado, Kansas, Nebraska, New Mexico, Oklahoma, South Dakota, Texas, and Wyoming''. (2) High plains.--The term ``High Plains'' means the approximately 174,000 square miles of land surface overlying the High Plains Aquifer in the States of New Mexico, Colorado, Wyoming, South Dakota, Nebraska, Kansas, Oklahoma, and Texas. (3) Southern ogallala aquifer.--The term ``Southern Ogallala Aquifer'' means that part of the High Plains Aquifer lying below 39 degrees north latitude which underlies the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas. (4) Southern high plains.--The term ``Southern High Plains'' means the portions of the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas which overlie the Southern Ogallala Aquifer. (5) Secretary.--The term ``Secretary'' means either the Secretary of the Interior or the Secretary of Agriculture, as appropriate. (6) Water conservation measure.--The term ``water conservation measures'' means measures which enhance the groundwater recharge rate of a given piece of land, or which increase water use efficiencies. SEC. 4. HYDROLOGIC MAPPING, MODELING, AND MONITORING PROGRAM. (a) In General.--The Secretary of the Interior, working though the United States Geological Survey, shall develop a comprehensive hydrologic mapping, modeling, and monitoring program for the Southern Ogallala Aquifer. The program shall include on a county-by-county basis-- (1) a map of the hydrological configuration of the Aquifer; and (2) an analysis of-- (A) the current and past rate at which groundwater is being withdrawn and recharged, and the net rate of decrease or increase in aquifer storage; (B) the factors controlling the rate of horizontal migration of water within the Aquifer; (C) the degree to which aquifer compaction caused by pumping and recharge methods in impacting the storage and recharge capacity of the groundwater body; and (D) the current and past rate of loss of saturated thickness within the Aquifer. (b) Annual Report.--Not later than one year after the enactment of this Act, and annually thereafter, the Secretary shall submit a report on the status of the Southern Ogallala Aquifer to the Committee on Energy and Natural Resources of the Senate, the Committee on Resources of the House of Representatives, and the Governors of the States of New Mexico, Oklahoma, Texas, Colorado, and Kansas. SEC. 5. GROUNDWATER CONSERVATION ASSISTANCE. (a) Federal Assistance.--The Secretary of Agriculture, working through the Natural Resources Conservation Service, shall establish a groundwater conservation assistance program for Southern Ogallala Aquifer. (b) Design and Planning.--The Secretary shall provide financial and technical assistance, including modeling and engineering design to States, tribes, and counties, conservation districts, or other political subdivisions recognized under State law, for the development of comprehensive groundwater conservation plans within the Southern High Plains. This assistance shall be provided on a cost-share basis ensuring that-- (1) the Federal funding for the development of any given plan shall not exceed 50 percent of the cost; and (2) the Federal funding for groundwater water conservation planning for any one county, conservation district, or similar political subdivision recognized under State law shall not exceed $50,000. (c) Certification.--The Secretary shall create a certification process for comprehensive groundwater conservation plans developed under this program, or developed independently by States, tribes, counties, or other political subdivisions recognized under State law. To be certified, a plan must-- (1) cover a sufficient geographic area to provide a benefit to the groundwater resource over at least a 20 year period; (2) include a set of goals for water conservation; and (3) include a process for an annual evaluation of the plan's implementation to allow for modifications if goals are not being met. SEC. 6. IMPLEMENTATION ASSISTANCE. (a) In General.--Farming operations within jurisdictions which have a certified conservation plan in accordance with section 5(c) shall be eligible assistance for projects described in subsection (b). (b) Eligible Projects.--Projects eligible for assistance under subsection (a) are as follows: (1) Water conservation cost-share assistance.--The Secretary, working through the Natural Resources Conservation Service, may provide grants to individual farming operations of up to $50,000 for implementing on farm water conservation measures including the improvement of irrigation systems and the purchase of new equipment. The Federal share of the water conservation investment in any one operation be no greater than 50 percent. (2) Irrigated land reserve.--Through the 2020 calendar year, the Secretary shall formulate and carry out the enrollment of lands in a groundwater conservation reserve program through the use of multiple year contracts for irrigated lands which would result in significant per acre savings of groundwater resources if converted to dryland agriculture. (3) Conservation reserve program enhancement.--Lands eligible for the Conservation Reserve Program established under section 1231 of the Food Security Act of 1985 which would result in significant per acre savings of groundwater resources if removed from agricultural production shall be awarded 20 Conservation Reserve Program bid points, to be designated as groundwater conservation points, in addition to any other ratings the lands may receive. SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated-- (1) $5,000,000 annually through fiscal year 2020 for hydrologic mapping, modeling, and monitoring under this Act; (2) $5,000,000 annually through fiscal year 2020 for groundwater conservation planning, design, and plan certification under this Act; (3) $30,000,000 annually through fiscal year 2020 for cost- share assistance for on farm water conservation measures; and (4) $30,000,000 annually through fiscal year 2020 for enrollment of lands in an Irrigated Lands Reserve. Output:

Authorizes and directs the Secretary of Agriculture, through the Natural Resources Conservation Service, to establish a groundwater conservation assistance program for such Aquifer. Directs the Secretary to create a groundwater conservation plan certification process. States that farms in jurisdictions with a certified plan shall be eligible for specified implementation assistance. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain your answer first. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Let's think step by step. This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Southern High Plains Groundwater Resource Conservation Act''. SEC. 2. FINDINGS AND PURPOSES. (a) Findings.--Congress makes the following findings: (1) A reliable source of groundwater is an essential element of the economy of the communities on the High Plains. (2) The High Plains Aquifer and the Ogallala Aquifer are closely related hydrogeographic structures. The High Plains Aquifer consists largely of the Ogallala Aquifer with small components of other geologic units. (3) The High Plains Aquifer experienced a dramatic decline in water table levels in the latter half of the twentieth century. The average weighted decline in the aquifer from 1950 to 1997 was 12.6 feet (USGS Fact Sheet 124-99, Dec. 1999). (4) The decline in water table levels is especially pronounced in the Southern Ogallala Aquifer, reporting that large areas in the States of Kansas, New Mexico, and Texas experienced declines of over 100 feet in that period (USGS Fact Sheet 124-99, Dec. 1999). (5) The saturated thickness of the High Plains Aquifer has declined by over 50 percent in some areas (1186 USGS Circular 27, 1999). Furthermore, the survey has reported that the percentage of the High Plains Aquifer which has a saturated thickness of 100 feet or more declined from 54 percent to 51 percent in the period from 1980 to 1997 (USGS Fact Sheet 124- 99, Dec. 1999). (6) The decreased water levels in the High Plains Aquifer coupled with higher pumping lift costs raise concerns about the long-term sustainability of irrigated agriculture in the High Plains. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'' Alley and Schefter, American Geophysical Union paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (7) Hydrological modeling by the United States Geological Survey indicates that in the context of sustained high groundwater use in the surrounding region, reductions in groundwater pumping at the single farm level or at a very local level of up to 100 square miles, have a very time limited impact on conserving the level of the local water table, thus creating a disincentive for individual water users to invest in water conservation measures. (``External Effects of Irrigators' Pumping Decisions, High Plains Aquifer'', Alley and Schefter, American Geophysical Union, paper #7W0326; Water Resources Research, Vol. 23, No. 7 1123-1130, July 1987). (8) Incentives must be created for conservation of groundwater on a regional scale, in order to achieve an agricultural economy on the Southern High Plains that is sustainable. (9) For water conservation incentives to function, Federal, State, tribal, and local water policymakers, and individual groundwater users must have access to reliable information concerning aquifer recharge rates, extraction rates, and water table levels at the local and regional levels on an ongoing basis. (b) Purposes.--To promote groundwater conservation on the Southern High Plains in order to extend the usable life of the Southern Ogallala Aquifer. SEC. 3. DEFINITIONS. For purposes of this Act: (1) High plains aquifer.--The term ``High Plains Aquifer'' means the groundwater reserve depicted as Figure 1 in the United States Geological Survey Professional Paper 1400-B, titled ``Geohydrology of the High Plains Aquifer in Parts of Colorado, Kansas, Nebraska, New Mexico, Oklahoma, South Dakota, Texas, and Wyoming''. (2) High plains.--The term ``High Plains'' means the approximately 174,000 square miles of land surface overlying the High Plains Aquifer in the States of New Mexico, Colorado, Wyoming, South Dakota, Nebraska, Kansas, Oklahoma, and Texas. (3) Southern ogallala aquifer.--The term ``Southern Ogallala Aquifer'' means that part of the High Plains Aquifer lying below 39 degrees north latitude which underlies the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas. (4) Southern high plains.--The term ``Southern High Plains'' means the portions of the States of New Mexico, Texas, and Oklahoma, Colorado, and Kansas which overlie the Southern Ogallala Aquifer. (5) Secretary.--The term ``Secretary'' means either the Secretary of the Interior or the Secretary of Agriculture, as appropriate. (6) Water conservation measure.--The term ``water conservation measures'' means measures which enhance the groundwater recharge rate of a given piece of land, or which increase water use efficiencies. SEC. 4. HYDROLOGIC MAPPING, MODELING, AND MONITORING PROGRAM. (a) In General.--The Secretary of the Interior, working though the United States Geological Survey, shall develop a comprehensive hydrologic mapping, modeling, and monitoring program for the Southern Ogallala Aquifer. The program shall include on a county-by-county basis-- (1) a map of the hydrological configuration of the Aquifer; and (2) an analysis of-- (A) the current and past rate at which groundwater is being withdrawn and recharged, and the net rate of decrease or increase in aquifer storage; (B) the factors controlling the rate of horizontal migration of water within the Aquifer; (C) the degree to which aquifer compaction caused by pumping and recharge methods in impacting the storage and recharge capacity of the groundwater body; and (D) the current and past rate of loss of saturated thickness within the Aquifer. (b) Annual Report.--Not later than one year after the enactment of this Act, and annually thereafter, the Secretary shall submit a report on the status of the Southern Ogallala Aquifer to the Committee on Energy and Natural Resources of the Senate, the Committee on Resources of the House of Representatives, and the Governors of the States of New Mexico, Oklahoma, Texas, Colorado, and Kansas. SEC. 5. GROUNDWATER CONSERVATION ASSISTANCE. (a) Federal Assistance.--The Secretary of Agriculture, working through the Natural Resources Conservation Service, shall establish a groundwater conservation assistance program for Southern Ogallala Aquifer. (b) Design and Planning.--The Secretary shall provide financial and technical assistance, including modeling and engineering design to States, tribes, and counties, conservation districts, or other political subdivisions recognized under State law, for the development of comprehensive groundwater conservation plans within the Southern High Plains. This assistance shall be provided on a cost-share basis ensuring that-- (1) the Federal funding for the development of any given plan shall not exceed 50 percent of the cost; and (2) the Federal funding for groundwater water conservation planning for any one county, conservation district, or similar political subdivision recognized under State law shall not exceed $50,000. (c) Certification.--The Secretary shall create a certification process for comprehensive groundwater conservation plans developed under this program, or developed independently by States, tribes, counties, or other political subdivisions recognized under State law. To be certified, a plan must-- (1) cover a sufficient geographic area to provide a benefit to the groundwater resource over at least a 20 year period; (2) include a set of goals for water conservation; and (3) include a process for an annual evaluation of the plan's implementation to allow for modifications if goals are not being met. SEC. 6. IMPLEMENTATION ASSISTANCE. (a) In General.--Farming operations within jurisdictions which have a certified conservation plan in accordance with section 5(c) shall be eligible assistance for projects described in subsection (b). (b) Eligible Projects.--Projects eligible for assistance under subsection (a) are as follows: (1) Water conservation cost-share assistance.--The Secretary, working through the Natural Resources Conservation Service, may provide grants to individual farming operations of up to $50,000 for implementing on farm water conservation measures including the improvement of irrigation systems and the purchase of new equipment. The Federal share of the water conservation investment in any one operation be no greater than 50 percent. (2) Irrigated land reserve.--Through the 2020 calendar year, the Secretary shall formulate and carry out the enrollment of lands in a groundwater conservation reserve program through the use of multiple year contracts for irrigated lands which would result in significant per acre savings of groundwater resources if converted to dryland agriculture. (3) Conservation reserve program enhancement.--Lands eligible for the Conservation Reserve Program established under section 1231 of the Food Security Act of 1985 which would result in significant per acre savings of groundwater resources if removed from agricultural production shall be awarded 20 Conservation Reserve Program bid points, to be designated as groundwater conservation points, in addition to any other ratings the lands may receive. SEC. 7. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated-- (1) $5,000,000 annually through fiscal year 2020 for hydrologic mapping, modeling, and monitoring under this Act; (2) $5,000,000 annually through fiscal year 2020 for groundwater conservation planning, design, and plan certification under this Act; (3) $30,000,000 annually through fiscal year 2020 for cost- share assistance for on farm water conservation measures; and (4) $30,000,000 annually through fiscal year 2020 for enrollment of lands in an Irrigated Lands Reserve. Output:

Authorizes and directs the Secretary of Agriculture, through the Natural Resources Conservation Service, to establish a groundwater conservation assistance program for such Aquifer. Directs the Secretary to create a groundwater conservation plan certification process. States that farms in jurisdictions with a certified plan shall be eligible for specified implementation assistance. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Making Pharmaceutical Markets More Competitive Act''. TITLE I--REMOVING REGULATORY BARRIERS TO COMPETITION SEC. 101. IMPROVING ACCESS TO GENERIC DRUGS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) is amended by adding at the end the following: ``(11)(A) The Secretary shall prioritize the review of, and act within 240 calendar days of the date of the submission of, an original abbreviated new drug application submitted for review under this subsection, or on a supplement to such an application, that is for a drug-- ``(i) for which there are not more than 3 approved drugs listed under paragraph (7), except that the review of an application submitted more than 30 months in advance of the last applicable expiration date for a patent for which a certification under paragraph (2)(A)(vii)(III) has been submitted, or of the expiration date for an applicable period of exclusivity under this Act, will not be expedited; or ``(ii) that has been included on the list under section 506E. ``(B) The Secretary shall require the applicant, not later than 60 days prior to the submission of an application described in subparagraph (A), to provide complete, accurate information regarding facilities involved in manufacturing processes and testing, including facilities in corresponding Type II active pharmaceutical ingredients drug master files submitted with an application and sites or organizations involved in bioequivalence and clinical studies used to support the application, in order to make a determination regarding whether an inspection of an establishment is necessary. ``(C) The Secretary may expedite an inspection or reinspection under section 704 of an establishment that proposes to manufacture a drug described in subparagraph (A). ``(D) Nothing in this paragraph shall prevent the Secretary from prioritizing the review of other applications as the Secretary determines appropriate. ``(12) The Secretary shall provide review status updates to applicants regarding applications under this subsection, as appropriate, including when the application is awaiting final regulatory action by the office charged with review. ``(13) The Secretary shall publish on the Internet website of the Food and Drug Administration a list of all drugs approved under subsection (b) for which all patents and periods of exclusivity under this Act have expired. Such list shall be updated at least once every 180 days.''. SEC. 102. REPORTING ON PENDING GENERIC DRUG APPLICATIONS, PRIORITY REVIEW APPLICATIONS, AND INSPECTIONS. (a) In General.--Not later than 180 calendar days after the date of enactment of this Act, and quarterly thereafter until October 1, 2022, the Secretary of Health and Human Services (referred to in this section as the ``Secretary'') shall post on the Internet website of the Food and Drug Administration a report that provides-- (1) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the applicant, including such applications that were filed prior to October 1, 2014; (2) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the Secretary, including such applications that were filed prior to October 1, 2014; (3) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) and prior approval supplements withdrawn in each month covered by the report; (4) the mean and median approval and tentative approval times for applications covered by the report; (5) the number of applications described in paragraphs (1), (2), and (3) that are subject to priority review; and (6) the number of such applications on which the Secretary has taken action pursuant to section 506H(b) of the Federal Food, Drug, and Cosmetic Act, as added by section 101. (b) Annual Report on Priority Review Applications.-- (1) In general.--The Secretary shall submit to the Committee on Health, Education, Labor, and Pensions and the Special Committee on Aging of the Senate and the Committee on Energy and Commerce of the House of Representatives an annual report, not later than March 31 of each year, on the following: (A) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the applicant. (B) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the Secretary. (C) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and have been approved by the Secretary. (D) For each of subparagraphs (A) through (C), the number of such applications-- (i) for which there are not more than 3 approved drugs listed under section 505(j)(7) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(7)); and (ii) the number of such applications that are for a drug on the drug shortage list under section 506E of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356e). (c) Annual Report on Inspections.--Not later than March 1 of each year, the Secretary shall post on the Internet website of the Food and Drug Administration-- (1) the average and median amount of time, following a request by staff of the Food and Drug Administration reviewing an application or report submitted under an applicable section described in subparagraph (A), (B), or (C), to schedule and complete inspections of facilities necessary for-- (A) approval of a drug under section 505 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355); (B) approval of a device under section 515 of such Act (21 U.S.C. 360e); and (C) clearance of a device under section 510(k) of such Act (21 U.S.C. 360(k)); and (2) the average and median amount of time to schedule and complete for-cause inspections of facilities of drugs and devices. TITLE II--INCENTIVIZING COMPETITION SEC. 201. EXPEDITING GENERIC COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506G the following: ``SEC. 506H. EXPEDITING GENERIC DRUG DEVELOPMENT. ``(a) In General.--The Secretary shall, at the request of an applicant, expedite the development and review of an application under subsection (j) of section 505 for a drug-- ``(1) for which there are not more than 3 approved drug products listed under section 505(j)(7); or ``(2) that is included on the list under section 506E. ``(b) Request From Sponsors.--A request to expedite the development and review of an application under subsection (a) shall be submitted by the applicant prior to the submission of such application. ``(c) Other Applications.--Nothing in this section shall prevent the Secretary from expediting the development and review of other applications as the Secretary determines appropriate. ``(d) Additional Communication.--The Secretary shall take such actions as are appropriate to expedite the development and review of the application for approval of a drug described in subsection (a), including, as appropriate-- ``(1) holding meetings with the sponsor and the review team throughout the development of the drug prior to submission of the application; ``(2) providing timely advice to, and interactive communication with, the sponsor regarding the development of the application to ensure that the collection of nonclinical and clinical data necessary for approval is as efficient as practicable; ``(3) in the case of a complex product, assigning a cross- disciplinary project lead for the review team to facilitate an efficient review of the development program and application, including manufacturing inspections; and ``(4) in the case of a complex product, including drug- device combinations, involving senior managers and experienced review staff, as appropriate, in a collaborative, cross- disciplinary review. ``(e) Reporting Requirement.--A sponsor of a drug expedited under this section shall report to the Secretary, one year following approval of an application under section 505(j), on whether the approved drug has been marketed in interstate commerce since approval.''. SEC. 202. LIST OF GENERIC DRUGS WITH LIMITED COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506H, as added by section 201, the following: ``SEC. 506I. DRUG LISTING. ``(a) Removal, Withdrawal, or Transfer.--The holder of an application approved under subsection (b) or (j) of section 505 shall notify the Secretary within 180 days of removing the drug that is the subject of such application from interstate commerce, withdrawing such approved application, or transferring such approved application, and a reason for such removal, withdrawal, or transfer. If compliance with this subsection within such 180-day period is not practicable, then the holder shall comply as soon as practicable. The Secretary shall cross- reference information listed pursuant to section 506C where applicable to avoid duplicative reporting. Notification to the Secretary by a manufacturer in accordance with section 506C(a) shall be deemed to be compliance with this section. ``(b) Drugs With Limited Competition.-- ``(1) Information.--The Secretary shall-- ``(A) maintain information with respect to applications approved under section 505(j); and ``(B) publish on the Internet website of the Food and Drug Administration such information under subparagraph (A) with respect to drugs for which there are three or fewer application holders; and ``(C) update the information published pursuant to subparagraph (B) every 180 days. ``(2) Contents.--The public information maintained and published under paragraph (1)(B) shall include-- ``(A) the name of the drug, name of the holder of the approved application, and the marketing status for each drug; and ``(B) an indication of whether the Secretary considers the drug to be for the treatment or prevention of a serious disease or medical condition, for which there is no alternative drug that is judged by medical professionals to be an adequate substitute available in adequate supply. ``(c) Public Health Exception.--The Secretary may choose not to make information collected under this section publicly available if the Secretary determines that disclosure of such information would adversely affect the public health. ``(d) Notification.--When the Secretary first publishes the information under subsection (b), the Secretary shall notify relevant Federal agencies, including the Centers for Medicare & Medicaid Services and the Federal Trade Commission, that the information has been published and will be updated regularly.''. SEC. 203. SUITABILITY PETITIONS. (a) In General.--It is the sense of the Senate that the Food and Drug Administration shall meet the requirement under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)) and section 314.93(e) of title 21, Code of Federal Regulations, of responding to suitability petitions within 90 days of submission. (b) Report.--The Secretary of Health and Human Services shall include in the annual reports under section 102(b)-- (1) the number of pending petitions under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)); and (2) the number of such petitions pending a substantive response for more than 180 days from the date of receipt. SEC. 204. INSPECTIONS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)), as amended by section 101, is further amended by adding at the end the following: ``(14) If the Secretary issues feedback pursuant to section 704(b)(2) with respect to information submitted in response to a report under section 704(b)(1), and a report that was issued under section 704(b)(1) is the only obstacle to approval of an application under this subsection or the Secretary determines that the public health benefit of approving an application under this subsection outweighs any risk to public health, the Secretary shall, within 45 days of notification by the applicant that necessary changes have been made to the establishment to address any findings or deficiencies identified previously by the Secretary-- ``(A) re-inspect the establishment with respect to which the report was issued; or ``(B) make a determination regarding the response to such report and review of such application.''. Output:

Making Pharmaceutical Markets More Competitive Act This bill amends the Federal Food, Drug, and Cosmetic Act to require the Food and Drug Administration (FDA) to prioritize the review of generic drug applications and supplements with respect to drugs that are in a shortage or for which there are not more than three approved drugs. The holder of an approved drug application must notify the FDA within 180 days of withdrawing or transferring the application or withdrawing the drug from sale. The FDA must maintain a list of generic drugs with three or fewer holders of approved applications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain yourself. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Making Pharmaceutical Markets More Competitive Act''. TITLE I--REMOVING REGULATORY BARRIERS TO COMPETITION SEC. 101. IMPROVING ACCESS TO GENERIC DRUGS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) is amended by adding at the end the following: ``(11)(A) The Secretary shall prioritize the review of, and act within 240 calendar days of the date of the submission of, an original abbreviated new drug application submitted for review under this subsection, or on a supplement to such an application, that is for a drug-- ``(i) for which there are not more than 3 approved drugs listed under paragraph (7), except that the review of an application submitted more than 30 months in advance of the last applicable expiration date for a patent for which a certification under paragraph (2)(A)(vii)(III) has been submitted, or of the expiration date for an applicable period of exclusivity under this Act, will not be expedited; or ``(ii) that has been included on the list under section 506E. ``(B) The Secretary shall require the applicant, not later than 60 days prior to the submission of an application described in subparagraph (A), to provide complete, accurate information regarding facilities involved in manufacturing processes and testing, including facilities in corresponding Type II active pharmaceutical ingredients drug master files submitted with an application and sites or organizations involved in bioequivalence and clinical studies used to support the application, in order to make a determination regarding whether an inspection of an establishment is necessary. ``(C) The Secretary may expedite an inspection or reinspection under section 704 of an establishment that proposes to manufacture a drug described in subparagraph (A). ``(D) Nothing in this paragraph shall prevent the Secretary from prioritizing the review of other applications as the Secretary determines appropriate. ``(12) The Secretary shall provide review status updates to applicants regarding applications under this subsection, as appropriate, including when the application is awaiting final regulatory action by the office charged with review. ``(13) The Secretary shall publish on the Internet website of the Food and Drug Administration a list of all drugs approved under subsection (b) for which all patents and periods of exclusivity under this Act have expired. Such list shall be updated at least once every 180 days.''. SEC. 102. REPORTING ON PENDING GENERIC DRUG APPLICATIONS, PRIORITY REVIEW APPLICATIONS, AND INSPECTIONS. (a) In General.--Not later than 180 calendar days after the date of enactment of this Act, and quarterly thereafter until October 1, 2022, the Secretary of Health and Human Services (referred to in this section as the ``Secretary'') shall post on the Internet website of the Food and Drug Administration a report that provides-- (1) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the applicant, including such applications that were filed prior to October 1, 2014; (2) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the Secretary, including such applications that were filed prior to October 1, 2014; (3) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) and prior approval supplements withdrawn in each month covered by the report; (4) the mean and median approval and tentative approval times for applications covered by the report; (5) the number of applications described in paragraphs (1), (2), and (3) that are subject to priority review; and (6) the number of such applications on which the Secretary has taken action pursuant to section 506H(b) of the Federal Food, Drug, and Cosmetic Act, as added by section 101. (b) Annual Report on Priority Review Applications.-- (1) In general.--The Secretary shall submit to the Committee on Health, Education, Labor, and Pensions and the Special Committee on Aging of the Senate and the Committee on Energy and Commerce of the House of Representatives an annual report, not later than March 31 of each year, on the following: (A) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the applicant. (B) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the Secretary. (C) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and have been approved by the Secretary. (D) For each of subparagraphs (A) through (C), the number of such applications-- (i) for which there are not more than 3 approved drugs listed under section 505(j)(7) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(7)); and (ii) the number of such applications that are for a drug on the drug shortage list under section 506E of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356e). (c) Annual Report on Inspections.--Not later than March 1 of each year, the Secretary shall post on the Internet website of the Food and Drug Administration-- (1) the average and median amount of time, following a request by staff of the Food and Drug Administration reviewing an application or report submitted under an applicable section described in subparagraph (A), (B), or (C), to schedule and complete inspections of facilities necessary for-- (A) approval of a drug under section 505 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355); (B) approval of a device under section 515 of such Act (21 U.S.C. 360e); and (C) clearance of a device under section 510(k) of such Act (21 U.S.C. 360(k)); and (2) the average and median amount of time to schedule and complete for-cause inspections of facilities of drugs and devices. TITLE II--INCENTIVIZING COMPETITION SEC. 201. EXPEDITING GENERIC COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506G the following: ``SEC. 506H. EXPEDITING GENERIC DRUG DEVELOPMENT. ``(a) In General.--The Secretary shall, at the request of an applicant, expedite the development and review of an application under subsection (j) of section 505 for a drug-- ``(1) for which there are not more than 3 approved drug products listed under section 505(j)(7); or ``(2) that is included on the list under section 506E. ``(b) Request From Sponsors.--A request to expedite the development and review of an application under subsection (a) shall be submitted by the applicant prior to the submission of such application. ``(c) Other Applications.--Nothing in this section shall prevent the Secretary from expediting the development and review of other applications as the Secretary determines appropriate. ``(d) Additional Communication.--The Secretary shall take such actions as are appropriate to expedite the development and review of the application for approval of a drug described in subsection (a), including, as appropriate-- ``(1) holding meetings with the sponsor and the review team throughout the development of the drug prior to submission of the application; ``(2) providing timely advice to, and interactive communication with, the sponsor regarding the development of the application to ensure that the collection of nonclinical and clinical data necessary for approval is as efficient as practicable; ``(3) in the case of a complex product, assigning a cross- disciplinary project lead for the review team to facilitate an efficient review of the development program and application, including manufacturing inspections; and ``(4) in the case of a complex product, including drug- device combinations, involving senior managers and experienced review staff, as appropriate, in a collaborative, cross- disciplinary review. ``(e) Reporting Requirement.--A sponsor of a drug expedited under this section shall report to the Secretary, one year following approval of an application under section 505(j), on whether the approved drug has been marketed in interstate commerce since approval.''. SEC. 202. LIST OF GENERIC DRUGS WITH LIMITED COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506H, as added by section 201, the following: ``SEC. 506I. DRUG LISTING. ``(a) Removal, Withdrawal, or Transfer.--The holder of an application approved under subsection (b) or (j) of section 505 shall notify the Secretary within 180 days of removing the drug that is the subject of such application from interstate commerce, withdrawing such approved application, or transferring such approved application, and a reason for such removal, withdrawal, or transfer. If compliance with this subsection within such 180-day period is not practicable, then the holder shall comply as soon as practicable. The Secretary shall cross- reference information listed pursuant to section 506C where applicable to avoid duplicative reporting. Notification to the Secretary by a manufacturer in accordance with section 506C(a) shall be deemed to be compliance with this section. ``(b) Drugs With Limited Competition.-- ``(1) Information.--The Secretary shall-- ``(A) maintain information with respect to applications approved under section 505(j); and ``(B) publish on the Internet website of the Food and Drug Administration such information under subparagraph (A) with respect to drugs for which there are three or fewer application holders; and ``(C) update the information published pursuant to subparagraph (B) every 180 days. ``(2) Contents.--The public information maintained and published under paragraph (1)(B) shall include-- ``(A) the name of the drug, name of the holder of the approved application, and the marketing status for each drug; and ``(B) an indication of whether the Secretary considers the drug to be for the treatment or prevention of a serious disease or medical condition, for which there is no alternative drug that is judged by medical professionals to be an adequate substitute available in adequate supply. ``(c) Public Health Exception.--The Secretary may choose not to make information collected under this section publicly available if the Secretary determines that disclosure of such information would adversely affect the public health. ``(d) Notification.--When the Secretary first publishes the information under subsection (b), the Secretary shall notify relevant Federal agencies, including the Centers for Medicare & Medicaid Services and the Federal Trade Commission, that the information has been published and will be updated regularly.''. SEC. 203. SUITABILITY PETITIONS. (a) In General.--It is the sense of the Senate that the Food and Drug Administration shall meet the requirement under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)) and section 314.93(e) of title 21, Code of Federal Regulations, of responding to suitability petitions within 90 days of submission. (b) Report.--The Secretary of Health and Human Services shall include in the annual reports under section 102(b)-- (1) the number of pending petitions under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)); and (2) the number of such petitions pending a substantive response for more than 180 days from the date of receipt. SEC. 204. INSPECTIONS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)), as amended by section 101, is further amended by adding at the end the following: ``(14) If the Secretary issues feedback pursuant to section 704(b)(2) with respect to information submitted in response to a report under section 704(b)(1), and a report that was issued under section 704(b)(1) is the only obstacle to approval of an application under this subsection or the Secretary determines that the public health benefit of approving an application under this subsection outweighs any risk to public health, the Secretary shall, within 45 days of notification by the applicant that necessary changes have been made to the establishment to address any findings or deficiencies identified previously by the Secretary-- ``(A) re-inspect the establishment with respect to which the report was issued; or ``(B) make a determination regarding the response to such report and review of such application.''. Output:

Making Pharmaceutical Markets More Competitive Act This bill amends the Federal Food, Drug, and Cosmetic Act to require the Food and Drug Administration (FDA) to prioritize the review of generic drug applications and supplements with respect to drugs that are in a shortage or for which there are not more than three approved drugs. The holder of an approved drug application must notify the FDA within 180 days of withdrawing or transferring the application or withdrawing the drug from sale. The FDA must maintain a list of generic drugs with three or fewer holders of approved applications.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Making Pharmaceutical Markets More Competitive Act''. TITLE I--REMOVING REGULATORY BARRIERS TO COMPETITION SEC. 101. IMPROVING ACCESS TO GENERIC DRUGS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) is amended by adding at the end the following: ``(11)(A) The Secretary shall prioritize the review of, and act within 240 calendar days of the date of the submission of, an original abbreviated new drug application submitted for review under this subsection, or on a supplement to such an application, that is for a drug-- ``(i) for which there are not more than 3 approved drugs listed under paragraph (7), except that the review of an application submitted more than 30 months in advance of the last applicable expiration date for a patent for which a certification under paragraph (2)(A)(vii)(III) has been submitted, or of the expiration date for an applicable period of exclusivity under this Act, will not be expedited; or ``(ii) that has been included on the list under section 506E. ``(B) The Secretary shall require the applicant, not later than 60 days prior to the submission of an application described in subparagraph (A), to provide complete, accurate information regarding facilities involved in manufacturing processes and testing, including facilities in corresponding Type II active pharmaceutical ingredients drug master files submitted with an application and sites or organizations involved in bioequivalence and clinical studies used to support the application, in order to make a determination regarding whether an inspection of an establishment is necessary. ``(C) The Secretary may expedite an inspection or reinspection under section 704 of an establishment that proposes to manufacture a drug described in subparagraph (A). ``(D) Nothing in this paragraph shall prevent the Secretary from prioritizing the review of other applications as the Secretary determines appropriate. ``(12) The Secretary shall provide review status updates to applicants regarding applications under this subsection, as appropriate, including when the application is awaiting final regulatory action by the office charged with review. ``(13) The Secretary shall publish on the Internet website of the Food and Drug Administration a list of all drugs approved under subsection (b) for which all patents and periods of exclusivity under this Act have expired. Such list shall be updated at least once every 180 days.''. SEC. 102. REPORTING ON PENDING GENERIC DRUG APPLICATIONS, PRIORITY REVIEW APPLICATIONS, AND INSPECTIONS. (a) In General.--Not later than 180 calendar days after the date of enactment of this Act, and quarterly thereafter until October 1, 2022, the Secretary of Health and Human Services (referred to in this section as the ``Secretary'') shall post on the Internet website of the Food and Drug Administration a report that provides-- (1) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the applicant, including such applications that were filed prior to October 1, 2014; (2) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the Secretary, including such applications that were filed prior to October 1, 2014; (3) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) and prior approval supplements withdrawn in each month covered by the report; (4) the mean and median approval and tentative approval times for applications covered by the report; (5) the number of applications described in paragraphs (1), (2), and (3) that are subject to priority review; and (6) the number of such applications on which the Secretary has taken action pursuant to section 506H(b) of the Federal Food, Drug, and Cosmetic Act, as added by section 101. (b) Annual Report on Priority Review Applications.-- (1) In general.--The Secretary shall submit to the Committee on Health, Education, Labor, and Pensions and the Special Committee on Aging of the Senate and the Committee on Energy and Commerce of the House of Representatives an annual report, not later than March 31 of each year, on the following: (A) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the applicant. (B) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the Secretary. (C) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and have been approved by the Secretary. (D) For each of subparagraphs (A) through (C), the number of such applications-- (i) for which there are not more than 3 approved drugs listed under section 505(j)(7) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(7)); and (ii) the number of such applications that are for a drug on the drug shortage list under section 506E of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356e). (c) Annual Report on Inspections.--Not later than March 1 of each year, the Secretary shall post on the Internet website of the Food and Drug Administration-- (1) the average and median amount of time, following a request by staff of the Food and Drug Administration reviewing an application or report submitted under an applicable section described in subparagraph (A), (B), or (C), to schedule and complete inspections of facilities necessary for-- (A) approval of a drug under section 505 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355); (B) approval of a device under section 515 of such Act (21 U.S.C. 360e); and (C) clearance of a device under section 510(k) of such Act (21 U.S.C. 360(k)); and (2) the average and median amount of time to schedule and complete for-cause inspections of facilities of drugs and devices. TITLE II--INCENTIVIZING COMPETITION SEC. 201. EXPEDITING GENERIC COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506G the following: ``SEC. 506H. EXPEDITING GENERIC DRUG DEVELOPMENT. ``(a) In General.--The Secretary shall, at the request of an applicant, expedite the development and review of an application under subsection (j) of section 505 for a drug-- ``(1) for which there are not more than 3 approved drug products listed under section 505(j)(7); or ``(2) that is included on the list under section 506E. ``(b) Request From Sponsors.--A request to expedite the development and review of an application under subsection (a) shall be submitted by the applicant prior to the submission of such application. ``(c) Other Applications.--Nothing in this section shall prevent the Secretary from expediting the development and review of other applications as the Secretary determines appropriate. ``(d) Additional Communication.--The Secretary shall take such actions as are appropriate to expedite the development and review of the application for approval of a drug described in subsection (a), including, as appropriate-- ``(1) holding meetings with the sponsor and the review team throughout the development of the drug prior to submission of the application; ``(2) providing timely advice to, and interactive communication with, the sponsor regarding the development of the application to ensure that the collection of nonclinical and clinical data necessary for approval is as efficient as practicable; ``(3) in the case of a complex product, assigning a cross- disciplinary project lead for the review team to facilitate an efficient review of the development program and application, including manufacturing inspections; and ``(4) in the case of a complex product, including drug- device combinations, involving senior managers and experienced review staff, as appropriate, in a collaborative, cross- disciplinary review. ``(e) Reporting Requirement.--A sponsor of a drug expedited under this section shall report to the Secretary, one year following approval of an application under section 505(j), on whether the approved drug has been marketed in interstate commerce since approval.''. SEC. 202. LIST OF GENERIC DRUGS WITH LIMITED COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506H, as added by section 201, the following: ``SEC. 506I. DRUG LISTING. ``(a) Removal, Withdrawal, or Transfer.--The holder of an application approved under subsection (b) or (j) of section 505 shall notify the Secretary within 180 days of removing the drug that is the subject of such application from interstate commerce, withdrawing such approved application, or transferring such approved application, and a reason for such removal, withdrawal, or transfer. If compliance with this subsection within such 180-day period is not practicable, then the holder shall comply as soon as practicable. The Secretary shall cross- reference information listed pursuant to section 506C where applicable to avoid duplicative reporting. Notification to the Secretary by a manufacturer in accordance with section 506C(a) shall be deemed to be compliance with this section. ``(b) Drugs With Limited Competition.-- ``(1) Information.--The Secretary shall-- ``(A) maintain information with respect to applications approved under section 505(j); and ``(B) publish on the Internet website of the Food and Drug Administration such information under subparagraph (A) with respect to drugs for which there are three or fewer application holders; and ``(C) update the information published pursuant to subparagraph (B) every 180 days. ``(2) Contents.--The public information maintained and published under paragraph (1)(B) shall include-- ``(A) the name of the drug, name of the holder of the approved application, and the marketing status for each drug; and ``(B) an indication of whether the Secretary considers the drug to be for the treatment or prevention of a serious disease or medical condition, for which there is no alternative drug that is judged by medical professionals to be an adequate substitute available in adequate supply. ``(c) Public Health Exception.--The Secretary may choose not to make information collected under this section publicly available if the Secretary determines that disclosure of such information would adversely affect the public health. ``(d) Notification.--When the Secretary first publishes the information under subsection (b), the Secretary shall notify relevant Federal agencies, including the Centers for Medicare & Medicaid Services and the Federal Trade Commission, that the information has been published and will be updated regularly.''. SEC. 203. SUITABILITY PETITIONS. (a) In General.--It is the sense of the Senate that the Food and Drug Administration shall meet the requirement under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)) and section 314.93(e) of title 21, Code of Federal Regulations, of responding to suitability petitions within 90 days of submission. (b) Report.--The Secretary of Health and Human Services shall include in the annual reports under section 102(b)-- (1) the number of pending petitions under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)); and (2) the number of such petitions pending a substantive response for more than 180 days from the date of receipt. SEC. 204. INSPECTIONS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)), as amended by section 101, is further amended by adding at the end the following: ``(14) If the Secretary issues feedback pursuant to section 704(b)(2) with respect to information submitted in response to a report under section 704(b)(1), and a report that was issued under section 704(b)(1) is the only obstacle to approval of an application under this subsection or the Secretary determines that the public health benefit of approving an application under this subsection outweighs any risk to public health, the Secretary shall, within 45 days of notification by the applicant that necessary changes have been made to the establishment to address any findings or deficiencies identified previously by the Secretary-- ``(A) re-inspect the establishment with respect to which the report was issued; or ``(B) make a determination regarding the response to such report and review of such application.''. Output:

Making Pharmaceutical Markets More Competitive Act This bill amends the Federal Food, Drug, and Cosmetic Act to require the Food and Drug Administration (FDA) to prioritize the review of generic drug applications and supplements with respect to drugs that are in a shortage or for which there are not more than three approved drugs. The holder of an approved drug application must notify the FDA within 180 days of withdrawing or transferring the application or withdrawing the drug from sale. The FDA must maintain a list of generic drugs with three or fewer holders of approved applications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Making Pharmaceutical Markets More Competitive Act''. TITLE I--REMOVING REGULATORY BARRIERS TO COMPETITION SEC. 101. IMPROVING ACCESS TO GENERIC DRUGS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) is amended by adding at the end the following: ``(11)(A) The Secretary shall prioritize the review of, and act within 240 calendar days of the date of the submission of, an original abbreviated new drug application submitted for review under this subsection, or on a supplement to such an application, that is for a drug-- ``(i) for which there are not more than 3 approved drugs listed under paragraph (7), except that the review of an application submitted more than 30 months in advance of the last applicable expiration date for a patent for which a certification under paragraph (2)(A)(vii)(III) has been submitted, or of the expiration date for an applicable period of exclusivity under this Act, will not be expedited; or ``(ii) that has been included on the list under section 506E. ``(B) The Secretary shall require the applicant, not later than 60 days prior to the submission of an application described in subparagraph (A), to provide complete, accurate information regarding facilities involved in manufacturing processes and testing, including facilities in corresponding Type II active pharmaceutical ingredients drug master files submitted with an application and sites or organizations involved in bioequivalence and clinical studies used to support the application, in order to make a determination regarding whether an inspection of an establishment is necessary. ``(C) The Secretary may expedite an inspection or reinspection under section 704 of an establishment that proposes to manufacture a drug described in subparagraph (A). ``(D) Nothing in this paragraph shall prevent the Secretary from prioritizing the review of other applications as the Secretary determines appropriate. ``(12) The Secretary shall provide review status updates to applicants regarding applications under this subsection, as appropriate, including when the application is awaiting final regulatory action by the office charged with review. ``(13) The Secretary shall publish on the Internet website of the Food and Drug Administration a list of all drugs approved under subsection (b) for which all patents and periods of exclusivity under this Act have expired. Such list shall be updated at least once every 180 days.''. SEC. 102. REPORTING ON PENDING GENERIC DRUG APPLICATIONS, PRIORITY REVIEW APPLICATIONS, AND INSPECTIONS. (a) In General.--Not later than 180 calendar days after the date of enactment of this Act, and quarterly thereafter until October 1, 2022, the Secretary of Health and Human Services (referred to in this section as the ``Secretary'') shall post on the Internet website of the Food and Drug Administration a report that provides-- (1) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the applicant, including such applications that were filed prior to October 1, 2014; (2) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the Secretary, including such applications that were filed prior to October 1, 2014; (3) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) and prior approval supplements withdrawn in each month covered by the report; (4) the mean and median approval and tentative approval times for applications covered by the report; (5) the number of applications described in paragraphs (1), (2), and (3) that are subject to priority review; and (6) the number of such applications on which the Secretary has taken action pursuant to section 506H(b) of the Federal Food, Drug, and Cosmetic Act, as added by section 101. (b) Annual Report on Priority Review Applications.-- (1) In general.--The Secretary shall submit to the Committee on Health, Education, Labor, and Pensions and the Special Committee on Aging of the Senate and the Committee on Energy and Commerce of the House of Representatives an annual report, not later than March 31 of each year, on the following: (A) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the applicant. (B) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the Secretary. (C) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and have been approved by the Secretary. (D) For each of subparagraphs (A) through (C), the number of such applications-- (i) for which there are not more than 3 approved drugs listed under section 505(j)(7) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(7)); and (ii) the number of such applications that are for a drug on the drug shortage list under section 506E of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356e). (c) Annual Report on Inspections.--Not later than March 1 of each year, the Secretary shall post on the Internet website of the Food and Drug Administration-- (1) the average and median amount of time, following a request by staff of the Food and Drug Administration reviewing an application or report submitted under an applicable section described in subparagraph (A), (B), or (C), to schedule and complete inspections of facilities necessary for-- (A) approval of a drug under section 505 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355); (B) approval of a device under section 515 of such Act (21 U.S.C. 360e); and (C) clearance of a device under section 510(k) of such Act (21 U.S.C. 360(k)); and (2) the average and median amount of time to schedule and complete for-cause inspections of facilities of drugs and devices. TITLE II--INCENTIVIZING COMPETITION SEC. 201. EXPEDITING GENERIC COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506G the following: ``SEC. 506H. EXPEDITING GENERIC DRUG DEVELOPMENT. ``(a) In General.--The Secretary shall, at the request of an applicant, expedite the development and review of an application under subsection (j) of section 505 for a drug-- ``(1) for which there are not more than 3 approved drug products listed under section 505(j)(7); or ``(2) that is included on the list under section 506E. ``(b) Request From Sponsors.--A request to expedite the development and review of an application under subsection (a) shall be submitted by the applicant prior to the submission of such application. ``(c) Other Applications.--Nothing in this section shall prevent the Secretary from expediting the development and review of other applications as the Secretary determines appropriate. ``(d) Additional Communication.--The Secretary shall take such actions as are appropriate to expedite the development and review of the application for approval of a drug described in subsection (a), including, as appropriate-- ``(1) holding meetings with the sponsor and the review team throughout the development of the drug prior to submission of the application; ``(2) providing timely advice to, and interactive communication with, the sponsor regarding the development of the application to ensure that the collection of nonclinical and clinical data necessary for approval is as efficient as practicable; ``(3) in the case of a complex product, assigning a cross- disciplinary project lead for the review team to facilitate an efficient review of the development program and application, including manufacturing inspections; and ``(4) in the case of a complex product, including drug- device combinations, involving senior managers and experienced review staff, as appropriate, in a collaborative, cross- disciplinary review. ``(e) Reporting Requirement.--A sponsor of a drug expedited under this section shall report to the Secretary, one year following approval of an application under section 505(j), on whether the approved drug has been marketed in interstate commerce since approval.''. SEC. 202. LIST OF GENERIC DRUGS WITH LIMITED COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506H, as added by section 201, the following: ``SEC. 506I. DRUG LISTING. ``(a) Removal, Withdrawal, or Transfer.--The holder of an application approved under subsection (b) or (j) of section 505 shall notify the Secretary within 180 days of removing the drug that is the subject of such application from interstate commerce, withdrawing such approved application, or transferring such approved application, and a reason for such removal, withdrawal, or transfer. If compliance with this subsection within such 180-day period is not practicable, then the holder shall comply as soon as practicable. The Secretary shall cross- reference information listed pursuant to section 506C where applicable to avoid duplicative reporting. Notification to the Secretary by a manufacturer in accordance with section 506C(a) shall be deemed to be compliance with this section. ``(b) Drugs With Limited Competition.-- ``(1) Information.--The Secretary shall-- ``(A) maintain information with respect to applications approved under section 505(j); and ``(B) publish on the Internet website of the Food and Drug Administration such information under subparagraph (A) with respect to drugs for which there are three or fewer application holders; and ``(C) update the information published pursuant to subparagraph (B) every 180 days. ``(2) Contents.--The public information maintained and published under paragraph (1)(B) shall include-- ``(A) the name of the drug, name of the holder of the approved application, and the marketing status for each drug; and ``(B) an indication of whether the Secretary considers the drug to be for the treatment or prevention of a serious disease or medical condition, for which there is no alternative drug that is judged by medical professionals to be an adequate substitute available in adequate supply. ``(c) Public Health Exception.--The Secretary may choose not to make information collected under this section publicly available if the Secretary determines that disclosure of such information would adversely affect the public health. ``(d) Notification.--When the Secretary first publishes the information under subsection (b), the Secretary shall notify relevant Federal agencies, including the Centers for Medicare & Medicaid Services and the Federal Trade Commission, that the information has been published and will be updated regularly.''. SEC. 203. SUITABILITY PETITIONS. (a) In General.--It is the sense of the Senate that the Food and Drug Administration shall meet the requirement under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)) and section 314.93(e) of title 21, Code of Federal Regulations, of responding to suitability petitions within 90 days of submission. (b) Report.--The Secretary of Health and Human Services shall include in the annual reports under section 102(b)-- (1) the number of pending petitions under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)); and (2) the number of such petitions pending a substantive response for more than 180 days from the date of receipt. SEC. 204. INSPECTIONS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)), as amended by section 101, is further amended by adding at the end the following: ``(14) If the Secretary issues feedback pursuant to section 704(b)(2) with respect to information submitted in response to a report under section 704(b)(1), and a report that was issued under section 704(b)(1) is the only obstacle to approval of an application under this subsection or the Secretary determines that the public health benefit of approving an application under this subsection outweighs any risk to public health, the Secretary shall, within 45 days of notification by the applicant that necessary changes have been made to the establishment to address any findings or deficiencies identified previously by the Secretary-- ``(A) re-inspect the establishment with respect to which the report was issued; or ``(B) make a determination regarding the response to such report and review of such application.''. Output:

Making Pharmaceutical Markets More Competitive Act This bill amends the Federal Food, Drug, and Cosmetic Act to require the Food and Drug Administration (FDA) to prioritize the review of generic drug applications and supplements with respect to drugs that are in a shortage or for which there are not more than three approved drugs. The holder of an approved drug application must notify the FDA within 180 days of withdrawing or transferring the application or withdrawing the drug from sale. The FDA must maintain a list of generic drugs with three or fewer holders of approved applications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Making Pharmaceutical Markets More Competitive Act''. TITLE I--REMOVING REGULATORY BARRIERS TO COMPETITION SEC. 101. IMPROVING ACCESS TO GENERIC DRUGS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) is amended by adding at the end the following: ``(11)(A) The Secretary shall prioritize the review of, and act within 240 calendar days of the date of the submission of, an original abbreviated new drug application submitted for review under this subsection, or on a supplement to such an application, that is for a drug-- ``(i) for which there are not more than 3 approved drugs listed under paragraph (7), except that the review of an application submitted more than 30 months in advance of the last applicable expiration date for a patent for which a certification under paragraph (2)(A)(vii)(III) has been submitted, or of the expiration date for an applicable period of exclusivity under this Act, will not be expedited; or ``(ii) that has been included on the list under section 506E. ``(B) The Secretary shall require the applicant, not later than 60 days prior to the submission of an application described in subparagraph (A), to provide complete, accurate information regarding facilities involved in manufacturing processes and testing, including facilities in corresponding Type II active pharmaceutical ingredients drug master files submitted with an application and sites or organizations involved in bioequivalence and clinical studies used to support the application, in order to make a determination regarding whether an inspection of an establishment is necessary. ``(C) The Secretary may expedite an inspection or reinspection under section 704 of an establishment that proposes to manufacture a drug described in subparagraph (A). ``(D) Nothing in this paragraph shall prevent the Secretary from prioritizing the review of other applications as the Secretary determines appropriate. ``(12) The Secretary shall provide review status updates to applicants regarding applications under this subsection, as appropriate, including when the application is awaiting final regulatory action by the office charged with review. ``(13) The Secretary shall publish on the Internet website of the Food and Drug Administration a list of all drugs approved under subsection (b) for which all patents and periods of exclusivity under this Act have expired. Such list shall be updated at least once every 180 days.''. SEC. 102. REPORTING ON PENDING GENERIC DRUG APPLICATIONS, PRIORITY REVIEW APPLICATIONS, AND INSPECTIONS. (a) In General.--Not later than 180 calendar days after the date of enactment of this Act, and quarterly thereafter until October 1, 2022, the Secretary of Health and Human Services (referred to in this section as the ``Secretary'') shall post on the Internet website of the Food and Drug Administration a report that provides-- (1) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the applicant, including such applications that were filed prior to October 1, 2014; (2) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the Secretary, including such applications that were filed prior to October 1, 2014; (3) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) and prior approval supplements withdrawn in each month covered by the report; (4) the mean and median approval and tentative approval times for applications covered by the report; (5) the number of applications described in paragraphs (1), (2), and (3) that are subject to priority review; and (6) the number of such applications on which the Secretary has taken action pursuant to section 506H(b) of the Federal Food, Drug, and Cosmetic Act, as added by section 101. (b) Annual Report on Priority Review Applications.-- (1) In general.--The Secretary shall submit to the Committee on Health, Education, Labor, and Pensions and the Special Committee on Aging of the Senate and the Committee on Energy and Commerce of the House of Representatives an annual report, not later than March 31 of each year, on the following: (A) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the applicant. (B) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the Secretary. (C) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and have been approved by the Secretary. (D) For each of subparagraphs (A) through (C), the number of such applications-- (i) for which there are not more than 3 approved drugs listed under section 505(j)(7) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(7)); and (ii) the number of such applications that are for a drug on the drug shortage list under section 506E of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356e). (c) Annual Report on Inspections.--Not later than March 1 of each year, the Secretary shall post on the Internet website of the Food and Drug Administration-- (1) the average and median amount of time, following a request by staff of the Food and Drug Administration reviewing an application or report submitted under an applicable section described in subparagraph (A), (B), or (C), to schedule and complete inspections of facilities necessary for-- (A) approval of a drug under section 505 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355); (B) approval of a device under section 515 of such Act (21 U.S.C. 360e); and (C) clearance of a device under section 510(k) of such Act (21 U.S.C. 360(k)); and (2) the average and median amount of time to schedule and complete for-cause inspections of facilities of drugs and devices. TITLE II--INCENTIVIZING COMPETITION SEC. 201. EXPEDITING GENERIC COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506G the following: ``SEC. 506H. EXPEDITING GENERIC DRUG DEVELOPMENT. ``(a) In General.--The Secretary shall, at the request of an applicant, expedite the development and review of an application under subsection (j) of section 505 for a drug-- ``(1) for which there are not more than 3 approved drug products listed under section 505(j)(7); or ``(2) that is included on the list under section 506E. ``(b) Request From Sponsors.--A request to expedite the development and review of an application under subsection (a) shall be submitted by the applicant prior to the submission of such application. ``(c) Other Applications.--Nothing in this section shall prevent the Secretary from expediting the development and review of other applications as the Secretary determines appropriate. ``(d) Additional Communication.--The Secretary shall take such actions as are appropriate to expedite the development and review of the application for approval of a drug described in subsection (a), including, as appropriate-- ``(1) holding meetings with the sponsor and the review team throughout the development of the drug prior to submission of the application; ``(2) providing timely advice to, and interactive communication with, the sponsor regarding the development of the application to ensure that the collection of nonclinical and clinical data necessary for approval is as efficient as practicable; ``(3) in the case of a complex product, assigning a cross- disciplinary project lead for the review team to facilitate an efficient review of the development program and application, including manufacturing inspections; and ``(4) in the case of a complex product, including drug- device combinations, involving senior managers and experienced review staff, as appropriate, in a collaborative, cross- disciplinary review. ``(e) Reporting Requirement.--A sponsor of a drug expedited under this section shall report to the Secretary, one year following approval of an application under section 505(j), on whether the approved drug has been marketed in interstate commerce since approval.''. SEC. 202. LIST OF GENERIC DRUGS WITH LIMITED COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506H, as added by section 201, the following: ``SEC. 506I. DRUG LISTING. ``(a) Removal, Withdrawal, or Transfer.--The holder of an application approved under subsection (b) or (j) of section 505 shall notify the Secretary within 180 days of removing the drug that is the subject of such application from interstate commerce, withdrawing such approved application, or transferring such approved application, and a reason for such removal, withdrawal, or transfer. If compliance with this subsection within such 180-day period is not practicable, then the holder shall comply as soon as practicable. The Secretary shall cross- reference information listed pursuant to section 506C where applicable to avoid duplicative reporting. Notification to the Secretary by a manufacturer in accordance with section 506C(a) shall be deemed to be compliance with this section. ``(b) Drugs With Limited Competition.-- ``(1) Information.--The Secretary shall-- ``(A) maintain information with respect to applications approved under section 505(j); and ``(B) publish on the Internet website of the Food and Drug Administration such information under subparagraph (A) with respect to drugs for which there are three or fewer application holders; and ``(C) update the information published pursuant to subparagraph (B) every 180 days. ``(2) Contents.--The public information maintained and published under paragraph (1)(B) shall include-- ``(A) the name of the drug, name of the holder of the approved application, and the marketing status for each drug; and ``(B) an indication of whether the Secretary considers the drug to be for the treatment or prevention of a serious disease or medical condition, for which there is no alternative drug that is judged by medical professionals to be an adequate substitute available in adequate supply. ``(c) Public Health Exception.--The Secretary may choose not to make information collected under this section publicly available if the Secretary determines that disclosure of such information would adversely affect the public health. ``(d) Notification.--When the Secretary first publishes the information under subsection (b), the Secretary shall notify relevant Federal agencies, including the Centers for Medicare & Medicaid Services and the Federal Trade Commission, that the information has been published and will be updated regularly.''. SEC. 203. SUITABILITY PETITIONS. (a) In General.--It is the sense of the Senate that the Food and Drug Administration shall meet the requirement under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)) and section 314.93(e) of title 21, Code of Federal Regulations, of responding to suitability petitions within 90 days of submission. (b) Report.--The Secretary of Health and Human Services shall include in the annual reports under section 102(b)-- (1) the number of pending petitions under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)); and (2) the number of such petitions pending a substantive response for more than 180 days from the date of receipt. SEC. 204. INSPECTIONS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)), as amended by section 101, is further amended by adding at the end the following: ``(14) If the Secretary issues feedback pursuant to section 704(b)(2) with respect to information submitted in response to a report under section 704(b)(1), and a report that was issued under section 704(b)(1) is the only obstacle to approval of an application under this subsection or the Secretary determines that the public health benefit of approving an application under this subsection outweighs any risk to public health, the Secretary shall, within 45 days of notification by the applicant that necessary changes have been made to the establishment to address any findings or deficiencies identified previously by the Secretary-- ``(A) re-inspect the establishment with respect to which the report was issued; or ``(B) make a determination regarding the response to such report and review of such application.''. Output:

Making Pharmaceutical Markets More Competitive Act This bill amends the Federal Food, Drug, and Cosmetic Act to require the Food and Drug Administration (FDA) to prioritize the review of generic drug applications and supplements with respect to drugs that are in a shortage or for which there are not more than three approved drugs. The holder of an approved drug application must notify the FDA within 180 days of withdrawing or transferring the application or withdrawing the drug from sale. The FDA must maintain a list of generic drugs with three or fewer holders of approved applications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Let's think step by step. This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Making Pharmaceutical Markets More Competitive Act''. TITLE I--REMOVING REGULATORY BARRIERS TO COMPETITION SEC. 101. IMPROVING ACCESS TO GENERIC DRUGS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) is amended by adding at the end the following: ``(11)(A) The Secretary shall prioritize the review of, and act within 240 calendar days of the date of the submission of, an original abbreviated new drug application submitted for review under this subsection, or on a supplement to such an application, that is for a drug-- ``(i) for which there are not more than 3 approved drugs listed under paragraph (7), except that the review of an application submitted more than 30 months in advance of the last applicable expiration date for a patent for which a certification under paragraph (2)(A)(vii)(III) has been submitted, or of the expiration date for an applicable period of exclusivity under this Act, will not be expedited; or ``(ii) that has been included on the list under section 506E. ``(B) The Secretary shall require the applicant, not later than 60 days prior to the submission of an application described in subparagraph (A), to provide complete, accurate information regarding facilities involved in manufacturing processes and testing, including facilities in corresponding Type II active pharmaceutical ingredients drug master files submitted with an application and sites or organizations involved in bioequivalence and clinical studies used to support the application, in order to make a determination regarding whether an inspection of an establishment is necessary. ``(C) The Secretary may expedite an inspection or reinspection under section 704 of an establishment that proposes to manufacture a drug described in subparagraph (A). ``(D) Nothing in this paragraph shall prevent the Secretary from prioritizing the review of other applications as the Secretary determines appropriate. ``(12) The Secretary shall provide review status updates to applicants regarding applications under this subsection, as appropriate, including when the application is awaiting final regulatory action by the office charged with review. ``(13) The Secretary shall publish on the Internet website of the Food and Drug Administration a list of all drugs approved under subsection (b) for which all patents and periods of exclusivity under this Act have expired. Such list shall be updated at least once every 180 days.''. SEC. 102. REPORTING ON PENDING GENERIC DRUG APPLICATIONS, PRIORITY REVIEW APPLICATIONS, AND INSPECTIONS. (a) In General.--Not later than 180 calendar days after the date of enactment of this Act, and quarterly thereafter until October 1, 2022, the Secretary of Health and Human Services (referred to in this section as the ``Secretary'') shall post on the Internet website of the Food and Drug Administration a report that provides-- (1) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the applicant, including such applications that were filed prior to October 1, 2014; (2) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) awaiting action by the Secretary, including such applications that were filed prior to October 1, 2014; (3) the number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) and prior approval supplements withdrawn in each month covered by the report; (4) the mean and median approval and tentative approval times for applications covered by the report; (5) the number of applications described in paragraphs (1), (2), and (3) that are subject to priority review; and (6) the number of such applications on which the Secretary has taken action pursuant to section 506H(b) of the Federal Food, Drug, and Cosmetic Act, as added by section 101. (b) Annual Report on Priority Review Applications.-- (1) In general.--The Secretary shall submit to the Committee on Health, Education, Labor, and Pensions and the Special Committee on Aging of the Senate and the Committee on Energy and Commerce of the House of Representatives an annual report, not later than March 31 of each year, on the following: (A) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the applicant. (B) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and are awaiting action by the Secretary. (C) The number of applications filed under section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)) that are subject to priority review during the most recent calendar year and have been approved by the Secretary. (D) For each of subparagraphs (A) through (C), the number of such applications-- (i) for which there are not more than 3 approved drugs listed under section 505(j)(7) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(7)); and (ii) the number of such applications that are for a drug on the drug shortage list under section 506E of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356e). (c) Annual Report on Inspections.--Not later than March 1 of each year, the Secretary shall post on the Internet website of the Food and Drug Administration-- (1) the average and median amount of time, following a request by staff of the Food and Drug Administration reviewing an application or report submitted under an applicable section described in subparagraph (A), (B), or (C), to schedule and complete inspections of facilities necessary for-- (A) approval of a drug under section 505 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355); (B) approval of a device under section 515 of such Act (21 U.S.C. 360e); and (C) clearance of a device under section 510(k) of such Act (21 U.S.C. 360(k)); and (2) the average and median amount of time to schedule and complete for-cause inspections of facilities of drugs and devices. TITLE II--INCENTIVIZING COMPETITION SEC. 201. EXPEDITING GENERIC COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506G the following: ``SEC. 506H. EXPEDITING GENERIC DRUG DEVELOPMENT. ``(a) In General.--The Secretary shall, at the request of an applicant, expedite the development and review of an application under subsection (j) of section 505 for a drug-- ``(1) for which there are not more than 3 approved drug products listed under section 505(j)(7); or ``(2) that is included on the list under section 506E. ``(b) Request From Sponsors.--A request to expedite the development and review of an application under subsection (a) shall be submitted by the applicant prior to the submission of such application. ``(c) Other Applications.--Nothing in this section shall prevent the Secretary from expediting the development and review of other applications as the Secretary determines appropriate. ``(d) Additional Communication.--The Secretary shall take such actions as are appropriate to expedite the development and review of the application for approval of a drug described in subsection (a), including, as appropriate-- ``(1) holding meetings with the sponsor and the review team throughout the development of the drug prior to submission of the application; ``(2) providing timely advice to, and interactive communication with, the sponsor regarding the development of the application to ensure that the collection of nonclinical and clinical data necessary for approval is as efficient as practicable; ``(3) in the case of a complex product, assigning a cross- disciplinary project lead for the review team to facilitate an efficient review of the development program and application, including manufacturing inspections; and ``(4) in the case of a complex product, including drug- device combinations, involving senior managers and experienced review staff, as appropriate, in a collaborative, cross- disciplinary review. ``(e) Reporting Requirement.--A sponsor of a drug expedited under this section shall report to the Secretary, one year following approval of an application under section 505(j), on whether the approved drug has been marketed in interstate commerce since approval.''. SEC. 202. LIST OF GENERIC DRUGS WITH LIMITED COMPETITION. Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) is amended by inserting after section 506H, as added by section 201, the following: ``SEC. 506I. DRUG LISTING. ``(a) Removal, Withdrawal, or Transfer.--The holder of an application approved under subsection (b) or (j) of section 505 shall notify the Secretary within 180 days of removing the drug that is the subject of such application from interstate commerce, withdrawing such approved application, or transferring such approved application, and a reason for such removal, withdrawal, or transfer. If compliance with this subsection within such 180-day period is not practicable, then the holder shall comply as soon as practicable. The Secretary shall cross- reference information listed pursuant to section 506C where applicable to avoid duplicative reporting. Notification to the Secretary by a manufacturer in accordance with section 506C(a) shall be deemed to be compliance with this section. ``(b) Drugs With Limited Competition.-- ``(1) Information.--The Secretary shall-- ``(A) maintain information with respect to applications approved under section 505(j); and ``(B) publish on the Internet website of the Food and Drug Administration such information under subparagraph (A) with respect to drugs for which there are three or fewer application holders; and ``(C) update the information published pursuant to subparagraph (B) every 180 days. ``(2) Contents.--The public information maintained and published under paragraph (1)(B) shall include-- ``(A) the name of the drug, name of the holder of the approved application, and the marketing status for each drug; and ``(B) an indication of whether the Secretary considers the drug to be for the treatment or prevention of a serious disease or medical condition, for which there is no alternative drug that is judged by medical professionals to be an adequate substitute available in adequate supply. ``(c) Public Health Exception.--The Secretary may choose not to make information collected under this section publicly available if the Secretary determines that disclosure of such information would adversely affect the public health. ``(d) Notification.--When the Secretary first publishes the information under subsection (b), the Secretary shall notify relevant Federal agencies, including the Centers for Medicare & Medicaid Services and the Federal Trade Commission, that the information has been published and will be updated regularly.''. SEC. 203. SUITABILITY PETITIONS. (a) In General.--It is the sense of the Senate that the Food and Drug Administration shall meet the requirement under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)) and section 314.93(e) of title 21, Code of Federal Regulations, of responding to suitability petitions within 90 days of submission. (b) Report.--The Secretary of Health and Human Services shall include in the annual reports under section 102(b)-- (1) the number of pending petitions under section 505(j)(2)(C) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)(5)(C)); and (2) the number of such petitions pending a substantive response for more than 180 days from the date of receipt. SEC. 204. INSPECTIONS. Section 505(j) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)), as amended by section 101, is further amended by adding at the end the following: ``(14) If the Secretary issues feedback pursuant to section 704(b)(2) with respect to information submitted in response to a report under section 704(b)(1), and a report that was issued under section 704(b)(1) is the only obstacle to approval of an application under this subsection or the Secretary determines that the public health benefit of approving an application under this subsection outweighs any risk to public health, the Secretary shall, within 45 days of notification by the applicant that necessary changes have been made to the establishment to address any findings or deficiencies identified previously by the Secretary-- ``(A) re-inspect the establishment with respect to which the report was issued; or ``(B) make a determination regarding the response to such report and review of such application.''. Output:

Making Pharmaceutical Markets More Competitive Act This bill amends the Federal Food, Drug, and Cosmetic Act to require the Food and Drug Administration (FDA) to prioritize the review of generic drug applications and supplements with respect to drugs that are in a shortage or for which there are not more than three approved drugs. The holder of an approved drug application must notify the FDA within 180 days of withdrawing or transferring the application or withdrawing the drug from sale. The FDA must maintain a list of generic drugs with three or fewer holders of approved applications.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``National Commission To Ensure Small Aircraft Safety Act of 1993''. SEC. 2. FINDINGS. Congress finds and declares the following: (1) Small aircraft safety is a serious national concern. (2) The Federal Government's resources must be utilized to ensure the safety of small aircraft travel. (3) On at least three separate occasions, the National Transportation Safety Board contacted the Federal Aviation Administration regarding the Hartzell HC-B4 propeller assembly featured on Mitsubishi MU-2 aircraft. (4) The National Transportation Safety Board urged the Federal Aviation Administration to conduct full fleet inspections of Hartzell propeller assemblies as a result of an accident near Utica, New York. (5) The Federal Aviation Administration concluded that a special investigation was not warranted. (6) The National Transportation Safety Board found the Federal Aviation Administration's responses unacceptable. (7) The National Transportation Safety Board has no other authority to pursue its recommendations other than to report to the Federal Aviation Administration. (8) Small aircraft safety investigatory practices and procedures should be examined. (9) Federal Government resources are not utilized effectively when there is no mechanism or procedure to resolve disagreements among Federal agencies over questions of small aircraft safety. (10) Procedures are necessary to resolve Federal agency disagreements over aircraft safety. (11) Alleviating Government gridlock among Federal entities responsible for the safety of our Nation's pilots and passengers should be a top priority. SEC. 3. ESTABLISHMENT OF COMMISSION. (a) Establishment.--There is established a commission to be known as the National Commission To Ensure Small Aircraft Safety (hereafter in this Act referred to as the ``Commission''). (b) Membership.-- (1) Composition.--The Commission shall be composed of 11 members of whom-- (A) 1 shall be appointed by the President, subject to paragraph (2); (B) 5 shall be appointed by the President pro tempore of the Senate, 3 upon the recommendation of the majority leader of the Senate, and 2 upon the recommendation of the minority leader of the Senate, from among the Members of the Senate; and (C) 3 shall be appointed by the Speaker of the House of Representatives from among the Members of such House, and 2 shall be appointed by the minority leader of the House of Representatives from among the Members of such House. (2) Prohibition.--The member of the Commission appointed under paragraph (1)(A) may not be an employee or former employee of the Federal Government. (3) Date.--The appointments of the members of the Commission shall be made no later than 30 days following the date of the enactment of this Act. (c) Period of Appointment; Vacancies.--Members shall be appointed for the life of the Commission. Any vacancy in the Commission shall not affect its powers, but shall be filled in the same manner as the original appointment. (d) Initial Meeting.--No later than 30 days after the date on which all members of the Commission have been appointed, the Commission shall hold its first meeting. (e) Meetings.--Except for its initial meeting, the Commission shall meet at the call of the Chairman. (f) Quorum.--A majority of the members of the Commission shall constitute a quorum, but a lesser number of members may hold hearings. (g) In General.--Members appointed shall be appointed from among individuals who are experts in general aviation policy (including representatives of Federal, State and local governments and other public authorities responsible for general aviation and small aircraft safety), small aircraft safety, and organizations representing general aviation, small aircraft pilots, passengers, shippers, and small aircraft designers and manufacturers. (h) Chairman and Vice Chairman.--The Commission shall select a Chairman and Vice Chairman from among its members. SEC. 4. DUTIES OF THE COMMISSION. (a) Study.--The Commission shall conduct a thorough study and investigation of all matters relating to current investigatory procedures and practices of the National Transportation Safety Board and the Federal Aviation Administration with respect to small aircraft safety; the adequacy of these practices and procedures, the coordination of National Transportation Safety Board and Federal Aviation Administration investigations and enforcement of recommendations; the enforcement of Federal Aviation Administration small aircraft safety regulations; and the impediments to full utilization of National Transportation Safety Board and Federal Aviation Administration investigatory resources and enforcement. (b) Recommendations.--The Commission shall develop recommendations on those policies which need to be adopted to-- (1) achieve a national goal of safety in small aircraft and the general aviation industry; (2) resolve disagreements among Federal investigatory and regulatory agencies responsible for small aircraft safety; (3) develop coordination among Federal agencies responsible for investigating small aircraft safety; and (4) ensure full and effective enforcement of small aircraft safety regulations. (c) Report.--No later than 6 months after the date of the enactment of this Act, the Commission shall submit a report to the President and the Congress which shall contain a detailed statement of the findings and conclusions of the Commission, together with its recommendations for such legislation and administrative actions as it considers appropriate. SEC. 5. POWERS OF THE COMMISSION. (a) Hearings.--The Commission may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Commission considers advisable to carry out the purposes of this Act. (b) Information From Federal Agencies.--The Commission may secure directly from any Federal department or agency such information as the Commission considers necessary to carry out the provisions of this Act. Upon request of the Chairman of the Commission, the head of such department or agency shall furnish such information to the Commission. (c) Postal Services.--The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the Federal Government. SEC. 6. COMMISSION PERSONNEL MATTERS. (a) Compensation of Members.--Each member of the Commission who is not an officer or employee of the Federal Government shall be compensated at a rate equal to the daily equivalent of the annual rate of basic pay prescribed for level IV of the Executive Schedule under section 5315 of title 5, United States Code, for each day (including travel time) during which such member is engaged in the performance of the duties of the Commission. All members of the Commission who are officers or employees of the United States shall serve without compensation in addition to that received for their services as officers or employees of the United States. (b) Travel Expenses.--The members of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, at rates authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, while away from their homes or regular places of business in the performance of services for the Commission. (c) Staff.-- (1) In general.--The Chairman of the Commission may, without regard to the civil service laws and regulations, appoint and terminate an executive director and such other additional personnel as may be necessary to enable the Commission to perform its duties. The employment of an executive director shall be subject to confirmation by the Commission. (2) Compensation.--The Chairman of the Commission may fix the compensation of the executive director and other personnel without regard to the provisions of chapter 51 and subchapter III of chapter 53 of title 5, United States Code, relating to classification of positions and General Schedule pay rates, except that the rate of pay for the executive director and other personnel may not exceed the rate payable for level V of the Executive Schedule under section 5316 of such title. (d) Detail of Government Employees.--Any Federal Government employee may be detailed to the Commission without reimbursement, and such detail shall be without interruption or loss of civil service status or privilege. (e) Procurement of Temporary and Intermittent Services.--The Chairman of the Commission may procure temporary and intermittent services under section 3109(b) of title 5, United States Code, at rates for individuals which do not exceed the daily equivalent of the annual rate of basic pay prescribed for level V of the Executive Schedule under section 5316 of such title. SEC. 7. TERMINATION OF THE COMMISSION. The Commission shall terminate 180 days after the date on which the Commission submits its report under section 4. All records and papers of the Commission shall be deposited by the Administrator of General Services in the National Archives. SEC. 8. AUTHORIZATION OF APPROPRIATIONS. (a) In General.--There are authorized to be appropriated $____________ for fiscal year 1994 to the Commission to carry out the purposes of this Act. (b) Availability.--Any sums appropriated under the authorization contained in this section shall remain available, without fiscal year limitation, until expended. Output:

National Commission To Ensure Small Aircraft Safety Act of 1993 - Establishes the National Commission To Ensure Small Aircraft Safety. Requires the Commission to study and report to the President and the Congress on: (1) the current investigatory practices of the National Transportation Safety Board (NTSB) and the Federal Aviation Administration (FAA) with respect to small aircraft safety; (2) the adequacy of such practices; (3) the coordination of NTSB and FAA investigations and enforcement of recommendations; (4) the enforcement of FAA small aircraft safety regulations; and (5) the impediments to full utilization of NTSB and FAA investigatory resources and enforcement. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. If you can, please add an explanation *before* you output your answer. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``National Commission To Ensure Small Aircraft Safety Act of 1993''. SEC. 2. FINDINGS. Congress finds and declares the following: (1) Small aircraft safety is a serious national concern. (2) The Federal Government's resources must be utilized to ensure the safety of small aircraft travel. (3) On at least three separate occasions, the National Transportation Safety Board contacted the Federal Aviation Administration regarding the Hartzell HC-B4 propeller assembly featured on Mitsubishi MU-2 aircraft. (4) The National Transportation Safety Board urged the Federal Aviation Administration to conduct full fleet inspections of Hartzell propeller assemblies as a result of an accident near Utica, New York. (5) The Federal Aviation Administration concluded that a special investigation was not warranted. (6) The National Transportation Safety Board found the Federal Aviation Administration's responses unacceptable. (7) The National Transportation Safety Board has no other authority to pursue its recommendations other than to report to the Federal Aviation Administration. (8) Small aircraft safety investigatory practices and procedures should be examined. (9) Federal Government resources are not utilized effectively when there is no mechanism or procedure to resolve disagreements among Federal agencies over questions of small aircraft safety. (10) Procedures are necessary to resolve Federal agency disagreements over aircraft safety. (11) Alleviating Government gridlock among Federal entities responsible for the safety of our Nation's pilots and passengers should be a top priority. SEC. 3. ESTABLISHMENT OF COMMISSION. (a) Establishment.--There is established a commission to be known as the National Commission To Ensure Small Aircraft Safety (hereafter in this Act referred to as the ``Commission''). (b) Membership.-- (1) Composition.--The Commission shall be composed of 11 members of whom-- (A) 1 shall be appointed by the President, subject to paragraph (2); (B) 5 shall be appointed by the President pro tempore of the Senate, 3 upon the recommendation of the majority leader of the Senate, and 2 upon the recommendation of the minority leader of the Senate, from among the Members of the Senate; and (C) 3 shall be appointed by the Speaker of the House of Representatives from among the Members of such House, and 2 shall be appointed by the minority leader of the House of Representatives from among the Members of such House. (2) Prohibition.--The member of the Commission appointed under paragraph (1)(A) may not be an employee or former employee of the Federal Government. (3) Date.--The appointments of the members of the Commission shall be made no later than 30 days following the date of the enactment of this Act. (c) Period of Appointment; Vacancies.--Members shall be appointed for the life of the Commission. Any vacancy in the Commission shall not affect its powers, but shall be filled in the same manner as the original appointment. (d) Initial Meeting.--No later than 30 days after the date on which all members of the Commission have been appointed, the Commission shall hold its first meeting. (e) Meetings.--Except for its initial meeting, the Commission shall meet at the call of the Chairman. (f) Quorum.--A majority of the members of the Commission shall constitute a quorum, but a lesser number of members may hold hearings. (g) In General.--Members appointed shall be appointed from among individuals who are experts in general aviation policy (including representatives of Federal, State and local governments and other public authorities responsible for general aviation and small aircraft safety), small aircraft safety, and organizations representing general aviation, small aircraft pilots, passengers, shippers, and small aircraft designers and manufacturers. (h) Chairman and Vice Chairman.--The Commission shall select a Chairman and Vice Chairman from among its members. SEC. 4. DUTIES OF THE COMMISSION. (a) Study.--The Commission shall conduct a thorough study and investigation of all matters relating to current investigatory procedures and practices of the National Transportation Safety Board and the Federal Aviation Administration with respect to small aircraft safety; the adequacy of these practices and procedures, the coordination of National Transportation Safety Board and Federal Aviation Administration investigations and enforcement of recommendations; the enforcement of Federal Aviation Administration small aircraft safety regulations; and the impediments to full utilization of National Transportation Safety Board and Federal Aviation Administration investigatory resources and enforcement. (b) Recommendations.--The Commission shall develop recommendations on those policies which need to be adopted to-- (1) achieve a national goal of safety in small aircraft and the general aviation industry; (2) resolve disagreements among Federal investigatory and regulatory agencies responsible for small aircraft safety; (3) develop coordination among Federal agencies responsible for investigating small aircraft safety; and (4) ensure full and effective enforcement of small aircraft safety regulations. (c) Report.--No later than 6 months after the date of the enactment of this Act, the Commission shall submit a report to the President and the Congress which shall contain a detailed statement of the findings and conclusions of the Commission, together with its recommendations for such legislation and administrative actions as it considers appropriate. SEC. 5. POWERS OF THE COMMISSION. (a) Hearings.--The Commission may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Commission considers advisable to carry out the purposes of this Act. (b) Information From Federal Agencies.--The Commission may secure directly from any Federal department or agency such information as the Commission considers necessary to carry out the provisions of this Act. Upon request of the Chairman of the Commission, the head of such department or agency shall furnish such information to the Commission. (c) Postal Services.--The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the Federal Government. SEC. 6. COMMISSION PERSONNEL MATTERS. (a) Compensation of Members.--Each member of the Commission who is not an officer or employee of the Federal Government shall be compensated at a rate equal to the daily equivalent of the annual rate of basic pay prescribed for level IV of the Executive Schedule under section 5315 of title 5, United States Code, for each day (including travel time) during which such member is engaged in the performance of the duties of the Commission. All members of the Commission who are officers or employees of the United States shall serve without compensation in addition to that received for their services as officers or employees of the United States. (b) Travel Expenses.--The members of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, at rates authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, while away from their homes or regular places of business in the performance of services for the Commission. (c) Staff.-- (1) In general.--The Chairman of the Commission may, without regard to the civil service laws and regulations, appoint and terminate an executive director and such other additional personnel as may be necessary to enable the Commission to perform its duties. The employment of an executive director shall be subject to confirmation by the Commission. (2) Compensation.--The Chairman of the Commission may fix the compensation of the executive director and other personnel without regard to the provisions of chapter 51 and subchapter III of chapter 53 of title 5, United States Code, relating to classification of positions and General Schedule pay rates, except that the rate of pay for the executive director and other personnel may not exceed the rate payable for level V of the Executive Schedule under section 5316 of such title. (d) Detail of Government Employees.--Any Federal Government employee may be detailed to the Commission without reimbursement, and such detail shall be without interruption or loss of civil service status or privilege. (e) Procurement of Temporary and Intermittent Services.--The Chairman of the Commission may procure temporary and intermittent services under section 3109(b) of title 5, United States Code, at rates for individuals which do not exceed the daily equivalent of the annual rate of basic pay prescribed for level V of the Executive Schedule under section 5316 of such title. SEC. 7. TERMINATION OF THE COMMISSION. The Commission shall terminate 180 days after the date on which the Commission submits its report under section 4. All records and papers of the Commission shall be deposited by the Administrator of General Services in the National Archives. SEC. 8. AUTHORIZATION OF APPROPRIATIONS. (a) In General.--There are authorized to be appropriated $____________ for fiscal year 1994 to the Commission to carry out the purposes of this Act. (b) Availability.--Any sums appropriated under the authorization contained in this section shall remain available, without fiscal year limitation, until expended. Output:

National Commission To Ensure Small Aircraft Safety Act of 1993 - Establishes the National Commission To Ensure Small Aircraft Safety. Requires the Commission to study and report to the President and the Congress on: (1) the current investigatory practices of the National Transportation Safety Board (NTSB) and the Federal Aviation Administration (FAA) with respect to small aircraft safety; (2) the adequacy of such practices; (3) the coordination of NTSB and FAA investigations and enforcement of recommendations; (4) the enforcement of FAA small aircraft safety regulations; and (5) the impediments to full utilization of NTSB and FAA investigatory resources and enforcement. Authorizes appropriations.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``National Commission To Ensure Small Aircraft Safety Act of 1993''. SEC. 2. FINDINGS. Congress finds and declares the following: (1) Small aircraft safety is a serious national concern. (2) The Federal Government's resources must be utilized to ensure the safety of small aircraft travel. (3) On at least three separate occasions, the National Transportation Safety Board contacted the Federal Aviation Administration regarding the Hartzell HC-B4 propeller assembly featured on Mitsubishi MU-2 aircraft. (4) The National Transportation Safety Board urged the Federal Aviation Administration to conduct full fleet inspections of Hartzell propeller assemblies as a result of an accident near Utica, New York. (5) The Federal Aviation Administration concluded that a special investigation was not warranted. (6) The National Transportation Safety Board found the Federal Aviation Administration's responses unacceptable. (7) The National Transportation Safety Board has no other authority to pursue its recommendations other than to report to the Federal Aviation Administration. (8) Small aircraft safety investigatory practices and procedures should be examined. (9) Federal Government resources are not utilized effectively when there is no mechanism or procedure to resolve disagreements among Federal agencies over questions of small aircraft safety. (10) Procedures are necessary to resolve Federal agency disagreements over aircraft safety. (11) Alleviating Government gridlock among Federal entities responsible for the safety of our Nation's pilots and passengers should be a top priority. SEC. 3. ESTABLISHMENT OF COMMISSION. (a) Establishment.--There is established a commission to be known as the National Commission To Ensure Small Aircraft Safety (hereafter in this Act referred to as the ``Commission''). (b) Membership.-- (1) Composition.--The Commission shall be composed of 11 members of whom-- (A) 1 shall be appointed by the President, subject to paragraph (2); (B) 5 shall be appointed by the President pro tempore of the Senate, 3 upon the recommendation of the majority leader of the Senate, and 2 upon the recommendation of the minority leader of the Senate, from among the Members of the Senate; and (C) 3 shall be appointed by the Speaker of the House of Representatives from among the Members of such House, and 2 shall be appointed by the minority leader of the House of Representatives from among the Members of such House. (2) Prohibition.--The member of the Commission appointed under paragraph (1)(A) may not be an employee or former employee of the Federal Government. (3) Date.--The appointments of the members of the Commission shall be made no later than 30 days following the date of the enactment of this Act. (c) Period of Appointment; Vacancies.--Members shall be appointed for the life of the Commission. Any vacancy in the Commission shall not affect its powers, but shall be filled in the same manner as the original appointment. (d) Initial Meeting.--No later than 30 days after the date on which all members of the Commission have been appointed, the Commission shall hold its first meeting. (e) Meetings.--Except for its initial meeting, the Commission shall meet at the call of the Chairman. (f) Quorum.--A majority of the members of the Commission shall constitute a quorum, but a lesser number of members may hold hearings. (g) In General.--Members appointed shall be appointed from among individuals who are experts in general aviation policy (including representatives of Federal, State and local governments and other public authorities responsible for general aviation and small aircraft safety), small aircraft safety, and organizations representing general aviation, small aircraft pilots, passengers, shippers, and small aircraft designers and manufacturers. (h) Chairman and Vice Chairman.--The Commission shall select a Chairman and Vice Chairman from among its members. SEC. 4. DUTIES OF THE COMMISSION. (a) Study.--The Commission shall conduct a thorough study and investigation of all matters relating to current investigatory procedures and practices of the National Transportation Safety Board and the Federal Aviation Administration with respect to small aircraft safety; the adequacy of these practices and procedures, the coordination of National Transportation Safety Board and Federal Aviation Administration investigations and enforcement of recommendations; the enforcement of Federal Aviation Administration small aircraft safety regulations; and the impediments to full utilization of National Transportation Safety Board and Federal Aviation Administration investigatory resources and enforcement. (b) Recommendations.--The Commission shall develop recommendations on those policies which need to be adopted to-- (1) achieve a national goal of safety in small aircraft and the general aviation industry; (2) resolve disagreements among Federal investigatory and regulatory agencies responsible for small aircraft safety; (3) develop coordination among Federal agencies responsible for investigating small aircraft safety; and (4) ensure full and effective enforcement of small aircraft safety regulations. (c) Report.--No later than 6 months after the date of the enactment of this Act, the Commission shall submit a report to the President and the Congress which shall contain a detailed statement of the findings and conclusions of the Commission, together with its recommendations for such legislation and administrative actions as it considers appropriate. SEC. 5. POWERS OF THE COMMISSION. (a) Hearings.--The Commission may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Commission considers advisable to carry out the purposes of this Act. (b) Information From Federal Agencies.--The Commission may secure directly from any Federal department or agency such information as the Commission considers necessary to carry out the provisions of this Act. Upon request of the Chairman of the Commission, the head of such department or agency shall furnish such information to the Commission. (c) Postal Services.--The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the Federal Government. SEC. 6. COMMISSION PERSONNEL MATTERS. (a) Compensation of Members.--Each member of the Commission who is not an officer or employee of the Federal Government shall be compensated at a rate equal to the daily equivalent of the annual rate of basic pay prescribed for level IV of the Executive Schedule under section 5315 of title 5, United States Code, for each day (including travel time) during which such member is engaged in the performance of the duties of the Commission. All members of the Commission who are officers or employees of the United States shall serve without compensation in addition to that received for their services as officers or employees of the United States. (b) Travel Expenses.--The members of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, at rates authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, while away from their homes or regular places of business in the performance of services for the Commission. (c) Staff.-- (1) In general.--The Chairman of the Commission may, without regard to the civil service laws and regulations, appoint and terminate an executive director and such other additional personnel as may be necessary to enable the Commission to perform its duties. The employment of an executive director shall be subject to confirmation by the Commission. (2) Compensation.--The Chairman of the Commission may fix the compensation of the executive director and other personnel without regard to the provisions of chapter 51 and subchapter III of chapter 53 of title 5, United States Code, relating to classification of positions and General Schedule pay rates, except that the rate of pay for the executive director and other personnel may not exceed the rate payable for level V of the Executive Schedule under section 5316 of such title. (d) Detail of Government Employees.--Any Federal Government employee may be detailed to the Commission without reimbursement, and such detail shall be without interruption or loss of civil service status or privilege. (e) Procurement of Temporary and Intermittent Services.--The Chairman of the Commission may procure temporary and intermittent services under section 3109(b) of title 5, United States Code, at rates for individuals which do not exceed the daily equivalent of the annual rate of basic pay prescribed for level V of the Executive Schedule under section 5316 of such title. SEC. 7. TERMINATION OF THE COMMISSION. The Commission shall terminate 180 days after the date on which the Commission submits its report under section 4. All records and papers of the Commission shall be deposited by the Administrator of General Services in the National Archives. SEC. 8. AUTHORIZATION OF APPROPRIATIONS. (a) In General.--There are authorized to be appropriated $____________ for fiscal year 1994 to the Commission to carry out the purposes of this Act. (b) Availability.--Any sums appropriated under the authorization contained in this section shall remain available, without fiscal year limitation, until expended. Output:

National Commission To Ensure Small Aircraft Safety Act of 1993 - Establishes the National Commission To Ensure Small Aircraft Safety. Requires the Commission to study and report to the President and the Congress on: (1) the current investigatory practices of the National Transportation Safety Board (NTSB) and the Federal Aviation Administration (FAA) with respect to small aircraft safety; (2) the adequacy of such practices; (3) the coordination of NTSB and FAA investigations and enforcement of recommendations; (4) the enforcement of FAA small aircraft safety regulations; and (5) the impediments to full utilization of NTSB and FAA investigatory resources and enforcement. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``National Commission To Ensure Small Aircraft Safety Act of 1993''. SEC. 2. FINDINGS. Congress finds and declares the following: (1) Small aircraft safety is a serious national concern. (2) The Federal Government's resources must be utilized to ensure the safety of small aircraft travel. (3) On at least three separate occasions, the National Transportation Safety Board contacted the Federal Aviation Administration regarding the Hartzell HC-B4 propeller assembly featured on Mitsubishi MU-2 aircraft. (4) The National Transportation Safety Board urged the Federal Aviation Administration to conduct full fleet inspections of Hartzell propeller assemblies as a result of an accident near Utica, New York. (5) The Federal Aviation Administration concluded that a special investigation was not warranted. (6) The National Transportation Safety Board found the Federal Aviation Administration's responses unacceptable. (7) The National Transportation Safety Board has no other authority to pursue its recommendations other than to report to the Federal Aviation Administration. (8) Small aircraft safety investigatory practices and procedures should be examined. (9) Federal Government resources are not utilized effectively when there is no mechanism or procedure to resolve disagreements among Federal agencies over questions of small aircraft safety. (10) Procedures are necessary to resolve Federal agency disagreements over aircraft safety. (11) Alleviating Government gridlock among Federal entities responsible for the safety of our Nation's pilots and passengers should be a top priority. SEC. 3. ESTABLISHMENT OF COMMISSION. (a) Establishment.--There is established a commission to be known as the National Commission To Ensure Small Aircraft Safety (hereafter in this Act referred to as the ``Commission''). (b) Membership.-- (1) Composition.--The Commission shall be composed of 11 members of whom-- (A) 1 shall be appointed by the President, subject to paragraph (2); (B) 5 shall be appointed by the President pro tempore of the Senate, 3 upon the recommendation of the majority leader of the Senate, and 2 upon the recommendation of the minority leader of the Senate, from among the Members of the Senate; and (C) 3 shall be appointed by the Speaker of the House of Representatives from among the Members of such House, and 2 shall be appointed by the minority leader of the House of Representatives from among the Members of such House. (2) Prohibition.--The member of the Commission appointed under paragraph (1)(A) may not be an employee or former employee of the Federal Government. (3) Date.--The appointments of the members of the Commission shall be made no later than 30 days following the date of the enactment of this Act. (c) Period of Appointment; Vacancies.--Members shall be appointed for the life of the Commission. Any vacancy in the Commission shall not affect its powers, but shall be filled in the same manner as the original appointment. (d) Initial Meeting.--No later than 30 days after the date on which all members of the Commission have been appointed, the Commission shall hold its first meeting. (e) Meetings.--Except for its initial meeting, the Commission shall meet at the call of the Chairman. (f) Quorum.--A majority of the members of the Commission shall constitute a quorum, but a lesser number of members may hold hearings. (g) In General.--Members appointed shall be appointed from among individuals who are experts in general aviation policy (including representatives of Federal, State and local governments and other public authorities responsible for general aviation and small aircraft safety), small aircraft safety, and organizations representing general aviation, small aircraft pilots, passengers, shippers, and small aircraft designers and manufacturers. (h) Chairman and Vice Chairman.--The Commission shall select a Chairman and Vice Chairman from among its members. SEC. 4. DUTIES OF THE COMMISSION. (a) Study.--The Commission shall conduct a thorough study and investigation of all matters relating to current investigatory procedures and practices of the National Transportation Safety Board and the Federal Aviation Administration with respect to small aircraft safety; the adequacy of these practices and procedures, the coordination of National Transportation Safety Board and Federal Aviation Administration investigations and enforcement of recommendations; the enforcement of Federal Aviation Administration small aircraft safety regulations; and the impediments to full utilization of National Transportation Safety Board and Federal Aviation Administration investigatory resources and enforcement. (b) Recommendations.--The Commission shall develop recommendations on those policies which need to be adopted to-- (1) achieve a national goal of safety in small aircraft and the general aviation industry; (2) resolve disagreements among Federal investigatory and regulatory agencies responsible for small aircraft safety; (3) develop coordination among Federal agencies responsible for investigating small aircraft safety; and (4) ensure full and effective enforcement of small aircraft safety regulations. (c) Report.--No later than 6 months after the date of the enactment of this Act, the Commission shall submit a report to the President and the Congress which shall contain a detailed statement of the findings and conclusions of the Commission, together with its recommendations for such legislation and administrative actions as it considers appropriate. SEC. 5. POWERS OF THE COMMISSION. (a) Hearings.--The Commission may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Commission considers advisable to carry out the purposes of this Act. (b) Information From Federal Agencies.--The Commission may secure directly from any Federal department or agency such information as the Commission considers necessary to carry out the provisions of this Act. Upon request of the Chairman of the Commission, the head of such department or agency shall furnish such information to the Commission. (c) Postal Services.--The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the Federal Government. SEC. 6. COMMISSION PERSONNEL MATTERS. (a) Compensation of Members.--Each member of the Commission who is not an officer or employee of the Federal Government shall be compensated at a rate equal to the daily equivalent of the annual rate of basic pay prescribed for level IV of the Executive Schedule under section 5315 of title 5, United States Code, for each day (including travel time) during which such member is engaged in the performance of the duties of the Commission. All members of the Commission who are officers or employees of the United States shall serve without compensation in addition to that received for their services as officers or employees of the United States. (b) Travel Expenses.--The members of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, at rates authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, while away from their homes or regular places of business in the performance of services for the Commission. (c) Staff.-- (1) In general.--The Chairman of the Commission may, without regard to the civil service laws and regulations, appoint and terminate an executive director and such other additional personnel as may be necessary to enable the Commission to perform its duties. The employment of an executive director shall be subject to confirmation by the Commission. (2) Compensation.--The Chairman of the Commission may fix the compensation of the executive director and other personnel without regard to the provisions of chapter 51 and subchapter III of chapter 53 of title 5, United States Code, relating to classification of positions and General Schedule pay rates, except that the rate of pay for the executive director and other personnel may not exceed the rate payable for level V of the Executive Schedule under section 5316 of such title. (d) Detail of Government Employees.--Any Federal Government employee may be detailed to the Commission without reimbursement, and such detail shall be without interruption or loss of civil service status or privilege. (e) Procurement of Temporary and Intermittent Services.--The Chairman of the Commission may procure temporary and intermittent services under section 3109(b) of title 5, United States Code, at rates for individuals which do not exceed the daily equivalent of the annual rate of basic pay prescribed for level V of the Executive Schedule under section 5316 of such title. SEC. 7. TERMINATION OF THE COMMISSION. The Commission shall terminate 180 days after the date on which the Commission submits its report under section 4. All records and papers of the Commission shall be deposited by the Administrator of General Services in the National Archives. SEC. 8. AUTHORIZATION OF APPROPRIATIONS. (a) In General.--There are authorized to be appropriated $____________ for fiscal year 1994 to the Commission to carry out the purposes of this Act. (b) Availability.--Any sums appropriated under the authorization contained in this section shall remain available, without fiscal year limitation, until expended. Output:

National Commission To Ensure Small Aircraft Safety Act of 1993 - Establishes the National Commission To Ensure Small Aircraft Safety. Requires the Commission to study and report to the President and the Congress on: (1) the current investigatory practices of the National Transportation Safety Board (NTSB) and the Federal Aviation Administration (FAA) with respect to small aircraft safety; (2) the adequacy of such practices; (3) the coordination of NTSB and FAA investigations and enforcement of recommendations; (4) the enforcement of FAA small aircraft safety regulations; and (5) the impediments to full utilization of NTSB and FAA investigatory resources and enforcement. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``National Commission To Ensure Small Aircraft Safety Act of 1993''. SEC. 2. FINDINGS. Congress finds and declares the following: (1) Small aircraft safety is a serious national concern. (2) The Federal Government's resources must be utilized to ensure the safety of small aircraft travel. (3) On at least three separate occasions, the National Transportation Safety Board contacted the Federal Aviation Administration regarding the Hartzell HC-B4 propeller assembly featured on Mitsubishi MU-2 aircraft. (4) The National Transportation Safety Board urged the Federal Aviation Administration to conduct full fleet inspections of Hartzell propeller assemblies as a result of an accident near Utica, New York. (5) The Federal Aviation Administration concluded that a special investigation was not warranted. (6) The National Transportation Safety Board found the Federal Aviation Administration's responses unacceptable. (7) The National Transportation Safety Board has no other authority to pursue its recommendations other than to report to the Federal Aviation Administration. (8) Small aircraft safety investigatory practices and procedures should be examined. (9) Federal Government resources are not utilized effectively when there is no mechanism or procedure to resolve disagreements among Federal agencies over questions of small aircraft safety. (10) Procedures are necessary to resolve Federal agency disagreements over aircraft safety. (11) Alleviating Government gridlock among Federal entities responsible for the safety of our Nation's pilots and passengers should be a top priority. SEC. 3. ESTABLISHMENT OF COMMISSION. (a) Establishment.--There is established a commission to be known as the National Commission To Ensure Small Aircraft Safety (hereafter in this Act referred to as the ``Commission''). (b) Membership.-- (1) Composition.--The Commission shall be composed of 11 members of whom-- (A) 1 shall be appointed by the President, subject to paragraph (2); (B) 5 shall be appointed by the President pro tempore of the Senate, 3 upon the recommendation of the majority leader of the Senate, and 2 upon the recommendation of the minority leader of the Senate, from among the Members of the Senate; and (C) 3 shall be appointed by the Speaker of the House of Representatives from among the Members of such House, and 2 shall be appointed by the minority leader of the House of Representatives from among the Members of such House. (2) Prohibition.--The member of the Commission appointed under paragraph (1)(A) may not be an employee or former employee of the Federal Government. (3) Date.--The appointments of the members of the Commission shall be made no later than 30 days following the date of the enactment of this Act. (c) Period of Appointment; Vacancies.--Members shall be appointed for the life of the Commission. Any vacancy in the Commission shall not affect its powers, but shall be filled in the same manner as the original appointment. (d) Initial Meeting.--No later than 30 days after the date on which all members of the Commission have been appointed, the Commission shall hold its first meeting. (e) Meetings.--Except for its initial meeting, the Commission shall meet at the call of the Chairman. (f) Quorum.--A majority of the members of the Commission shall constitute a quorum, but a lesser number of members may hold hearings. (g) In General.--Members appointed shall be appointed from among individuals who are experts in general aviation policy (including representatives of Federal, State and local governments and other public authorities responsible for general aviation and small aircraft safety), small aircraft safety, and organizations representing general aviation, small aircraft pilots, passengers, shippers, and small aircraft designers and manufacturers. (h) Chairman and Vice Chairman.--The Commission shall select a Chairman and Vice Chairman from among its members. SEC. 4. DUTIES OF THE COMMISSION. (a) Study.--The Commission shall conduct a thorough study and investigation of all matters relating to current investigatory procedures and practices of the National Transportation Safety Board and the Federal Aviation Administration with respect to small aircraft safety; the adequacy of these practices and procedures, the coordination of National Transportation Safety Board and Federal Aviation Administration investigations and enforcement of recommendations; the enforcement of Federal Aviation Administration small aircraft safety regulations; and the impediments to full utilization of National Transportation Safety Board and Federal Aviation Administration investigatory resources and enforcement. (b) Recommendations.--The Commission shall develop recommendations on those policies which need to be adopted to-- (1) achieve a national goal of safety in small aircraft and the general aviation industry; (2) resolve disagreements among Federal investigatory and regulatory agencies responsible for small aircraft safety; (3) develop coordination among Federal agencies responsible for investigating small aircraft safety; and (4) ensure full and effective enforcement of small aircraft safety regulations. (c) Report.--No later than 6 months after the date of the enactment of this Act, the Commission shall submit a report to the President and the Congress which shall contain a detailed statement of the findings and conclusions of the Commission, together with its recommendations for such legislation and administrative actions as it considers appropriate. SEC. 5. POWERS OF THE COMMISSION. (a) Hearings.--The Commission may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Commission considers advisable to carry out the purposes of this Act. (b) Information From Federal Agencies.--The Commission may secure directly from any Federal department or agency such information as the Commission considers necessary to carry out the provisions of this Act. Upon request of the Chairman of the Commission, the head of such department or agency shall furnish such information to the Commission. (c) Postal Services.--The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the Federal Government. SEC. 6. COMMISSION PERSONNEL MATTERS. (a) Compensation of Members.--Each member of the Commission who is not an officer or employee of the Federal Government shall be compensated at a rate equal to the daily equivalent of the annual rate of basic pay prescribed for level IV of the Executive Schedule under section 5315 of title 5, United States Code, for each day (including travel time) during which such member is engaged in the performance of the duties of the Commission. All members of the Commission who are officers or employees of the United States shall serve without compensation in addition to that received for their services as officers or employees of the United States. (b) Travel Expenses.--The members of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, at rates authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, while away from their homes or regular places of business in the performance of services for the Commission. (c) Staff.-- (1) In general.--The Chairman of the Commission may, without regard to the civil service laws and regulations, appoint and terminate an executive director and such other additional personnel as may be necessary to enable the Commission to perform its duties. The employment of an executive director shall be subject to confirmation by the Commission. (2) Compensation.--The Chairman of the Commission may fix the compensation of the executive director and other personnel without regard to the provisions of chapter 51 and subchapter III of chapter 53 of title 5, United States Code, relating to classification of positions and General Schedule pay rates, except that the rate of pay for the executive director and other personnel may not exceed the rate payable for level V of the Executive Schedule under section 5316 of such title. (d) Detail of Government Employees.--Any Federal Government employee may be detailed to the Commission without reimbursement, and such detail shall be without interruption or loss of civil service status or privilege. (e) Procurement of Temporary and Intermittent Services.--The Chairman of the Commission may procure temporary and intermittent services under section 3109(b) of title 5, United States Code, at rates for individuals which do not exceed the daily equivalent of the annual rate of basic pay prescribed for level V of the Executive Schedule under section 5316 of such title. SEC. 7. TERMINATION OF THE COMMISSION. The Commission shall terminate 180 days after the date on which the Commission submits its report under section 4. All records and papers of the Commission shall be deposited by the Administrator of General Services in the National Archives. SEC. 8. AUTHORIZATION OF APPROPRIATIONS. (a) In General.--There are authorized to be appropriated $____________ for fiscal year 1994 to the Commission to carry out the purposes of this Act. (b) Availability.--Any sums appropriated under the authorization contained in this section shall remain available, without fiscal year limitation, until expended. Output:

National Commission To Ensure Small Aircraft Safety Act of 1993 - Establishes the National Commission To Ensure Small Aircraft Safety. Requires the Commission to study and report to the President and the Congress on: (1) the current investigatory practices of the National Transportation Safety Board (NTSB) and the Federal Aviation Administration (FAA) with respect to small aircraft safety; (2) the adequacy of such practices; (3) the coordination of NTSB and FAA investigations and enforcement of recommendations; (4) the enforcement of FAA small aircraft safety regulations; and (5) the impediments to full utilization of NTSB and FAA investigatory resources and enforcement. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain yourself. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Let's think step by step. This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Explanation: This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``National Commission To Ensure Small Aircraft Safety Act of 1993''. SEC. 2. FINDINGS. Congress finds and declares the following: (1) Small aircraft safety is a serious national concern. (2) The Federal Government's resources must be utilized to ensure the safety of small aircraft travel. (3) On at least three separate occasions, the National Transportation Safety Board contacted the Federal Aviation Administration regarding the Hartzell HC-B4 propeller assembly featured on Mitsubishi MU-2 aircraft. (4) The National Transportation Safety Board urged the Federal Aviation Administration to conduct full fleet inspections of Hartzell propeller assemblies as a result of an accident near Utica, New York. (5) The Federal Aviation Administration concluded that a special investigation was not warranted. (6) The National Transportation Safety Board found the Federal Aviation Administration's responses unacceptable. (7) The National Transportation Safety Board has no other authority to pursue its recommendations other than to report to the Federal Aviation Administration. (8) Small aircraft safety investigatory practices and procedures should be examined. (9) Federal Government resources are not utilized effectively when there is no mechanism or procedure to resolve disagreements among Federal agencies over questions of small aircraft safety. (10) Procedures are necessary to resolve Federal agency disagreements over aircraft safety. (11) Alleviating Government gridlock among Federal entities responsible for the safety of our Nation's pilots and passengers should be a top priority. SEC. 3. ESTABLISHMENT OF COMMISSION. (a) Establishment.--There is established a commission to be known as the National Commission To Ensure Small Aircraft Safety (hereafter in this Act referred to as the ``Commission''). (b) Membership.-- (1) Composition.--The Commission shall be composed of 11 members of whom-- (A) 1 shall be appointed by the President, subject to paragraph (2); (B) 5 shall be appointed by the President pro tempore of the Senate, 3 upon the recommendation of the majority leader of the Senate, and 2 upon the recommendation of the minority leader of the Senate, from among the Members of the Senate; and (C) 3 shall be appointed by the Speaker of the House of Representatives from among the Members of such House, and 2 shall be appointed by the minority leader of the House of Representatives from among the Members of such House. (2) Prohibition.--The member of the Commission appointed under paragraph (1)(A) may not be an employee or former employee of the Federal Government. (3) Date.--The appointments of the members of the Commission shall be made no later than 30 days following the date of the enactment of this Act. (c) Period of Appointment; Vacancies.--Members shall be appointed for the life of the Commission. Any vacancy in the Commission shall not affect its powers, but shall be filled in the same manner as the original appointment. (d) Initial Meeting.--No later than 30 days after the date on which all members of the Commission have been appointed, the Commission shall hold its first meeting. (e) Meetings.--Except for its initial meeting, the Commission shall meet at the call of the Chairman. (f) Quorum.--A majority of the members of the Commission shall constitute a quorum, but a lesser number of members may hold hearings. (g) In General.--Members appointed shall be appointed from among individuals who are experts in general aviation policy (including representatives of Federal, State and local governments and other public authorities responsible for general aviation and small aircraft safety), small aircraft safety, and organizations representing general aviation, small aircraft pilots, passengers, shippers, and small aircraft designers and manufacturers. (h) Chairman and Vice Chairman.--The Commission shall select a Chairman and Vice Chairman from among its members. SEC. 4. DUTIES OF THE COMMISSION. (a) Study.--The Commission shall conduct a thorough study and investigation of all matters relating to current investigatory procedures and practices of the National Transportation Safety Board and the Federal Aviation Administration with respect to small aircraft safety; the adequacy of these practices and procedures, the coordination of National Transportation Safety Board and Federal Aviation Administration investigations and enforcement of recommendations; the enforcement of Federal Aviation Administration small aircraft safety regulations; and the impediments to full utilization of National Transportation Safety Board and Federal Aviation Administration investigatory resources and enforcement. (b) Recommendations.--The Commission shall develop recommendations on those policies which need to be adopted to-- (1) achieve a national goal of safety in small aircraft and the general aviation industry; (2) resolve disagreements among Federal investigatory and regulatory agencies responsible for small aircraft safety; (3) develop coordination among Federal agencies responsible for investigating small aircraft safety; and (4) ensure full and effective enforcement of small aircraft safety regulations. (c) Report.--No later than 6 months after the date of the enactment of this Act, the Commission shall submit a report to the President and the Congress which shall contain a detailed statement of the findings and conclusions of the Commission, together with its recommendations for such legislation and administrative actions as it considers appropriate. SEC. 5. POWERS OF THE COMMISSION. (a) Hearings.--The Commission may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Commission considers advisable to carry out the purposes of this Act. (b) Information From Federal Agencies.--The Commission may secure directly from any Federal department or agency such information as the Commission considers necessary to carry out the provisions of this Act. Upon request of the Chairman of the Commission, the head of such department or agency shall furnish such information to the Commission. (c) Postal Services.--The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the Federal Government. SEC. 6. COMMISSION PERSONNEL MATTERS. (a) Compensation of Members.--Each member of the Commission who is not an officer or employee of the Federal Government shall be compensated at a rate equal to the daily equivalent of the annual rate of basic pay prescribed for level IV of the Executive Schedule under section 5315 of title 5, United States Code, for each day (including travel time) during which such member is engaged in the performance of the duties of the Commission. All members of the Commission who are officers or employees of the United States shall serve without compensation in addition to that received for their services as officers or employees of the United States. (b) Travel Expenses.--The members of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, at rates authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, while away from their homes or regular places of business in the performance of services for the Commission. (c) Staff.-- (1) In general.--The Chairman of the Commission may, without regard to the civil service laws and regulations, appoint and terminate an executive director and such other additional personnel as may be necessary to enable the Commission to perform its duties. The employment of an executive director shall be subject to confirmation by the Commission. (2) Compensation.--The Chairman of the Commission may fix the compensation of the executive director and other personnel without regard to the provisions of chapter 51 and subchapter III of chapter 53 of title 5, United States Code, relating to classification of positions and General Schedule pay rates, except that the rate of pay for the executive director and other personnel may not exceed the rate payable for level V of the Executive Schedule under section 5316 of such title. (d) Detail of Government Employees.--Any Federal Government employee may be detailed to the Commission without reimbursement, and such detail shall be without interruption or loss of civil service status or privilege. (e) Procurement of Temporary and Intermittent Services.--The Chairman of the Commission may procure temporary and intermittent services under section 3109(b) of title 5, United States Code, at rates for individuals which do not exceed the daily equivalent of the annual rate of basic pay prescribed for level V of the Executive Schedule under section 5316 of such title. SEC. 7. TERMINATION OF THE COMMISSION. The Commission shall terminate 180 days after the date on which the Commission submits its report under section 4. All records and papers of the Commission shall be deposited by the Administrator of General Services in the National Archives. SEC. 8. AUTHORIZATION OF APPROPRIATIONS. (a) In General.--There are authorized to be appropriated $____________ for fiscal year 1994 to the Commission to carry out the purposes of this Act. (b) Availability.--Any sums appropriated under the authorization contained in this section shall remain available, without fiscal year limitation, until expended. Output:

National Commission To Ensure Small Aircraft Safety Act of 1993 - Establishes the National Commission To Ensure Small Aircraft Safety. Requires the Commission to study and report to the President and the Congress on: (1) the current investigatory practices of the National Transportation Safety Board (NTSB) and the Federal Aviation Administration (FAA) with respect to small aircraft safety; (2) the adequacy of such practices; (3) the coordination of NTSB and FAA investigations and enforcement of recommendations; (4) the enforcement of FAA small aircraft safety regulations; and (5) the impediments to full utilization of NTSB and FAA investigatory resources and enforcement. Authorizes appropriations.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Distracted Driving Prevention Act of 2015''. SEC. 2. DISTRACTED DRIVING GRANTS. (a) In General.--Section 405(e) of title 23, United States Code, is amended-- (1) in paragraph (1) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; (2) in paragraph (2)(C)-- (A) in clause (i) by striking ``fine'' and inserting ``penalty''; and (B) in clause (ii) by striking ``fines'' and inserting ``penalties''; (3) in paragraph (3)-- (A) in subparagraph (B) by striking ``offense;'' and inserting ``offense; and''; (B) by striking subparagraph (C); (C) by redesignating subparagraph (D) as subparagraph (C); and (D) in subparagraph (C) (as redesignated by subparagraph (C) of this paragraph)-- (i) in clause (i) by striking ``fine'' and inserting ``penalty''; and (ii) in clause (ii) by striking ``fines'' and inserting ``penalties''; (4) by redesignating paragraphs (4) through (9) as paragraphs (5) through (10), respectively; (5) by inserting after paragraph (3) the following: ``(4) Prohibition on handheld cell phone use while driving.--A State statute meets the requirements set forth in this paragraph if the statute-- ``(A) prohibits a driver from holding a personal wireless communications device to conduct a telephone call while driving; ``(B) allows the use of a hands-free device by a driver, other than a driver who has not attained the age of 18 years, for initiating, conducting, or receiving a telephone call; ``(C) makes violation of the law a primary offense; and ``(D) establishes-- ``(i) a minimum penalty for a first violation of the law; and ``(ii) increased penalties for repeat violations.''; (6) in paragraph (5) (as redesignated by paragraph (4) of this subsection) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; and (7) in paragraph (10) (as redesignated by paragraph (4) of this subsection)-- (A) by redesignating subparagraphs (B) through (E) as subparagraphs (C) through (F), respectively; and (B) by inserting after subparagraph (A) the following: ``(B) Penalty.--The term `penalty' means-- ``(i) a fine; ``(ii) a number of points to be included on a driver's record; or ``(iii) an action taken by a State that is substantially similar to including points on a driver's record.''. (b) Applicability.--The amendments made in subsection (a) shall take effect on October 1 of the first fiscal year beginning after the date of enactment of this Act. SEC. 3. RESEARCH PROGRAM. (a) In General.--Not later than 180 days after the date of enactment of this Act, the Secretary of Transportation shall establish a research program to study distracted driving by motor vehicle drivers. (b) Scope.--The program established under subsection (a) shall include studies with respect to-- (1) driver behavior; (2) vehicle technology; and (3) portable electronic devices that are commonly brought into motor vehicles. (c) Research Agreements.-- (1) In general.--In carrying out this section, the Secretary may grant research contracts to nongovernmental entities to study distracted driving. (2) Limitations.--The Secretary may not grant a research contract under this section to any person that produces or sells-- (A) electronic equipment that is used in motor vehicles; (B) portable electronic equipment commonly brought into motor vehicles; or (C) motor vehicles. (d) Report.--Not later than 1 year after the date of enactment of this Act, the Secretary shall submit to the Committee on Commerce, Science, and Transportation of the Senate, the Committee on Energy and Commerce of the House of Representatives, and the Committee on Transportation and Infrastructure of the House of Representatives a report on the results of the program established under subsection (a). SEC. 4. FCC REPORT ON DISTRACTED DRIVING TECHNOLOGY. Not later than 180 days after the date of enactment of this Act, the Federal Communications Commission shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives a report that identifies-- (1) data the Commission can collect and analyze that will assist in understanding and reducing the problem of distracted driving involving the use of personal wireless communications devices; (2) existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving; and (3) existing authority that the Commission may use to assist in reducing problems associated with distracted driving. Output:

Distracted Driving Prevention Act of 2015 The Department of Transportation (DOT) shall award distracted driving grants to states that enact and enforce a statute that: prohibits a driver from using a hand-held personal wireless communications device (such as a cell phone or smart phone) to call while driving, allows the use of a hands-free device by a driver (other than under age 18) to call, makes violation of the law a primary offense, and establishes certain minimum penalties for first violations and increased penalties for repeat violations. The DOT shall establish a research program to study distracted driving by motor vehicle drivers. The Federal Communications Commission shall report to Congress on existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Please output an explanation first and then come to your conclusion and create an output. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Distracted Driving Prevention Act of 2015''. SEC. 2. DISTRACTED DRIVING GRANTS. (a) In General.--Section 405(e) of title 23, United States Code, is amended-- (1) in paragraph (1) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; (2) in paragraph (2)(C)-- (A) in clause (i) by striking ``fine'' and inserting ``penalty''; and (B) in clause (ii) by striking ``fines'' and inserting ``penalties''; (3) in paragraph (3)-- (A) in subparagraph (B) by striking ``offense;'' and inserting ``offense; and''; (B) by striking subparagraph (C); (C) by redesignating subparagraph (D) as subparagraph (C); and (D) in subparagraph (C) (as redesignated by subparagraph (C) of this paragraph)-- (i) in clause (i) by striking ``fine'' and inserting ``penalty''; and (ii) in clause (ii) by striking ``fines'' and inserting ``penalties''; (4) by redesignating paragraphs (4) through (9) as paragraphs (5) through (10), respectively; (5) by inserting after paragraph (3) the following: ``(4) Prohibition on handheld cell phone use while driving.--A State statute meets the requirements set forth in this paragraph if the statute-- ``(A) prohibits a driver from holding a personal wireless communications device to conduct a telephone call while driving; ``(B) allows the use of a hands-free device by a driver, other than a driver who has not attained the age of 18 years, for initiating, conducting, or receiving a telephone call; ``(C) makes violation of the law a primary offense; and ``(D) establishes-- ``(i) a minimum penalty for a first violation of the law; and ``(ii) increased penalties for repeat violations.''; (6) in paragraph (5) (as redesignated by paragraph (4) of this subsection) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; and (7) in paragraph (10) (as redesignated by paragraph (4) of this subsection)-- (A) by redesignating subparagraphs (B) through (E) as subparagraphs (C) through (F), respectively; and (B) by inserting after subparagraph (A) the following: ``(B) Penalty.--The term `penalty' means-- ``(i) a fine; ``(ii) a number of points to be included on a driver's record; or ``(iii) an action taken by a State that is substantially similar to including points on a driver's record.''. (b) Applicability.--The amendments made in subsection (a) shall take effect on October 1 of the first fiscal year beginning after the date of enactment of this Act. SEC. 3. RESEARCH PROGRAM. (a) In General.--Not later than 180 days after the date of enactment of this Act, the Secretary of Transportation shall establish a research program to study distracted driving by motor vehicle drivers. (b) Scope.--The program established under subsection (a) shall include studies with respect to-- (1) driver behavior; (2) vehicle technology; and (3) portable electronic devices that are commonly brought into motor vehicles. (c) Research Agreements.-- (1) In general.--In carrying out this section, the Secretary may grant research contracts to nongovernmental entities to study distracted driving. (2) Limitations.--The Secretary may not grant a research contract under this section to any person that produces or sells-- (A) electronic equipment that is used in motor vehicles; (B) portable electronic equipment commonly brought into motor vehicles; or (C) motor vehicles. (d) Report.--Not later than 1 year after the date of enactment of this Act, the Secretary shall submit to the Committee on Commerce, Science, and Transportation of the Senate, the Committee on Energy and Commerce of the House of Representatives, and the Committee on Transportation and Infrastructure of the House of Representatives a report on the results of the program established under subsection (a). SEC. 4. FCC REPORT ON DISTRACTED DRIVING TECHNOLOGY. Not later than 180 days after the date of enactment of this Act, the Federal Communications Commission shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives a report that identifies-- (1) data the Commission can collect and analyze that will assist in understanding and reducing the problem of distracted driving involving the use of personal wireless communications devices; (2) existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving; and (3) existing authority that the Commission may use to assist in reducing problems associated with distracted driving. Output:

Distracted Driving Prevention Act of 2015 The Department of Transportation (DOT) shall award distracted driving grants to states that enact and enforce a statute that: prohibits a driver from using a hand-held personal wireless communications device (such as a cell phone or smart phone) to call while driving, allows the use of a hands-free device by a driver (other than under age 18) to call, makes violation of the law a primary offense, and establishes certain minimum penalties for first violations and increased penalties for repeat violations. The DOT shall establish a research program to study distracted driving by motor vehicle drivers. The Federal Communications Commission shall report to Congress on existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Distracted Driving Prevention Act of 2015''. SEC. 2. DISTRACTED DRIVING GRANTS. (a) In General.--Section 405(e) of title 23, United States Code, is amended-- (1) in paragraph (1) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; (2) in paragraph (2)(C)-- (A) in clause (i) by striking ``fine'' and inserting ``penalty''; and (B) in clause (ii) by striking ``fines'' and inserting ``penalties''; (3) in paragraph (3)-- (A) in subparagraph (B) by striking ``offense;'' and inserting ``offense; and''; (B) by striking subparagraph (C); (C) by redesignating subparagraph (D) as subparagraph (C); and (D) in subparagraph (C) (as redesignated by subparagraph (C) of this paragraph)-- (i) in clause (i) by striking ``fine'' and inserting ``penalty''; and (ii) in clause (ii) by striking ``fines'' and inserting ``penalties''; (4) by redesignating paragraphs (4) through (9) as paragraphs (5) through (10), respectively; (5) by inserting after paragraph (3) the following: ``(4) Prohibition on handheld cell phone use while driving.--A State statute meets the requirements set forth in this paragraph if the statute-- ``(A) prohibits a driver from holding a personal wireless communications device to conduct a telephone call while driving; ``(B) allows the use of a hands-free device by a driver, other than a driver who has not attained the age of 18 years, for initiating, conducting, or receiving a telephone call; ``(C) makes violation of the law a primary offense; and ``(D) establishes-- ``(i) a minimum penalty for a first violation of the law; and ``(ii) increased penalties for repeat violations.''; (6) in paragraph (5) (as redesignated by paragraph (4) of this subsection) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; and (7) in paragraph (10) (as redesignated by paragraph (4) of this subsection)-- (A) by redesignating subparagraphs (B) through (E) as subparagraphs (C) through (F), respectively; and (B) by inserting after subparagraph (A) the following: ``(B) Penalty.--The term `penalty' means-- ``(i) a fine; ``(ii) a number of points to be included on a driver's record; or ``(iii) an action taken by a State that is substantially similar to including points on a driver's record.''. (b) Applicability.--The amendments made in subsection (a) shall take effect on October 1 of the first fiscal year beginning after the date of enactment of this Act. SEC. 3. RESEARCH PROGRAM. (a) In General.--Not later than 180 days after the date of enactment of this Act, the Secretary of Transportation shall establish a research program to study distracted driving by motor vehicle drivers. (b) Scope.--The program established under subsection (a) shall include studies with respect to-- (1) driver behavior; (2) vehicle technology; and (3) portable electronic devices that are commonly brought into motor vehicles. (c) Research Agreements.-- (1) In general.--In carrying out this section, the Secretary may grant research contracts to nongovernmental entities to study distracted driving. (2) Limitations.--The Secretary may not grant a research contract under this section to any person that produces or sells-- (A) electronic equipment that is used in motor vehicles; (B) portable electronic equipment commonly brought into motor vehicles; or (C) motor vehicles. (d) Report.--Not later than 1 year after the date of enactment of this Act, the Secretary shall submit to the Committee on Commerce, Science, and Transportation of the Senate, the Committee on Energy and Commerce of the House of Representatives, and the Committee on Transportation and Infrastructure of the House of Representatives a report on the results of the program established under subsection (a). SEC. 4. FCC REPORT ON DISTRACTED DRIVING TECHNOLOGY. Not later than 180 days after the date of enactment of this Act, the Federal Communications Commission shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives a report that identifies-- (1) data the Commission can collect and analyze that will assist in understanding and reducing the problem of distracted driving involving the use of personal wireless communications devices; (2) existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving; and (3) existing authority that the Commission may use to assist in reducing problems associated with distracted driving. Output:

Distracted Driving Prevention Act of 2015 The Department of Transportation (DOT) shall award distracted driving grants to states that enact and enforce a statute that: prohibits a driver from using a hand-held personal wireless communications device (such as a cell phone or smart phone) to call while driving, allows the use of a hands-free device by a driver (other than under age 18) to call, makes violation of the law a primary offense, and establishes certain minimum penalties for first violations and increased penalties for repeat violations. The DOT shall establish a research program to study distracted driving by motor vehicle drivers. The Federal Communications Commission shall report to Congress on existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Distracted Driving Prevention Act of 2015''. SEC. 2. DISTRACTED DRIVING GRANTS. (a) In General.--Section 405(e) of title 23, United States Code, is amended-- (1) in paragraph (1) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; (2) in paragraph (2)(C)-- (A) in clause (i) by striking ``fine'' and inserting ``penalty''; and (B) in clause (ii) by striking ``fines'' and inserting ``penalties''; (3) in paragraph (3)-- (A) in subparagraph (B) by striking ``offense;'' and inserting ``offense; and''; (B) by striking subparagraph (C); (C) by redesignating subparagraph (D) as subparagraph (C); and (D) in subparagraph (C) (as redesignated by subparagraph (C) of this paragraph)-- (i) in clause (i) by striking ``fine'' and inserting ``penalty''; and (ii) in clause (ii) by striking ``fines'' and inserting ``penalties''; (4) by redesignating paragraphs (4) through (9) as paragraphs (5) through (10), respectively; (5) by inserting after paragraph (3) the following: ``(4) Prohibition on handheld cell phone use while driving.--A State statute meets the requirements set forth in this paragraph if the statute-- ``(A) prohibits a driver from holding a personal wireless communications device to conduct a telephone call while driving; ``(B) allows the use of a hands-free device by a driver, other than a driver who has not attained the age of 18 years, for initiating, conducting, or receiving a telephone call; ``(C) makes violation of the law a primary offense; and ``(D) establishes-- ``(i) a minimum penalty for a first violation of the law; and ``(ii) increased penalties for repeat violations.''; (6) in paragraph (5) (as redesignated by paragraph (4) of this subsection) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; and (7) in paragraph (10) (as redesignated by paragraph (4) of this subsection)-- (A) by redesignating subparagraphs (B) through (E) as subparagraphs (C) through (F), respectively; and (B) by inserting after subparagraph (A) the following: ``(B) Penalty.--The term `penalty' means-- ``(i) a fine; ``(ii) a number of points to be included on a driver's record; or ``(iii) an action taken by a State that is substantially similar to including points on a driver's record.''. (b) Applicability.--The amendments made in subsection (a) shall take effect on October 1 of the first fiscal year beginning after the date of enactment of this Act. SEC. 3. RESEARCH PROGRAM. (a) In General.--Not later than 180 days after the date of enactment of this Act, the Secretary of Transportation shall establish a research program to study distracted driving by motor vehicle drivers. (b) Scope.--The program established under subsection (a) shall include studies with respect to-- (1) driver behavior; (2) vehicle technology; and (3) portable electronic devices that are commonly brought into motor vehicles. (c) Research Agreements.-- (1) In general.--In carrying out this section, the Secretary may grant research contracts to nongovernmental entities to study distracted driving. (2) Limitations.--The Secretary may not grant a research contract under this section to any person that produces or sells-- (A) electronic equipment that is used in motor vehicles; (B) portable electronic equipment commonly brought into motor vehicles; or (C) motor vehicles. (d) Report.--Not later than 1 year after the date of enactment of this Act, the Secretary shall submit to the Committee on Commerce, Science, and Transportation of the Senate, the Committee on Energy and Commerce of the House of Representatives, and the Committee on Transportation and Infrastructure of the House of Representatives a report on the results of the program established under subsection (a). SEC. 4. FCC REPORT ON DISTRACTED DRIVING TECHNOLOGY. Not later than 180 days after the date of enactment of this Act, the Federal Communications Commission shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives a report that identifies-- (1) data the Commission can collect and analyze that will assist in understanding and reducing the problem of distracted driving involving the use of personal wireless communications devices; (2) existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving; and (3) existing authority that the Commission may use to assist in reducing problems associated with distracted driving. Output:

Distracted Driving Prevention Act of 2015 The Department of Transportation (DOT) shall award distracted driving grants to states that enact and enforce a statute that: prohibits a driver from using a hand-held personal wireless communications device (such as a cell phone or smart phone) to call while driving, allows the use of a hands-free device by a driver (other than under age 18) to call, makes violation of the law a primary offense, and establishes certain minimum penalties for first violations and increased penalties for repeat violations. The DOT shall establish a research program to study distracted driving by motor vehicle drivers. The Federal Communications Commission shall report to Congress on existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Distracted Driving Prevention Act of 2015''. SEC. 2. DISTRACTED DRIVING GRANTS. (a) In General.--Section 405(e) of title 23, United States Code, is amended-- (1) in paragraph (1) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; (2) in paragraph (2)(C)-- (A) in clause (i) by striking ``fine'' and inserting ``penalty''; and (B) in clause (ii) by striking ``fines'' and inserting ``penalties''; (3) in paragraph (3)-- (A) in subparagraph (B) by striking ``offense;'' and inserting ``offense; and''; (B) by striking subparagraph (C); (C) by redesignating subparagraph (D) as subparagraph (C); and (D) in subparagraph (C) (as redesignated by subparagraph (C) of this paragraph)-- (i) in clause (i) by striking ``fine'' and inserting ``penalty''; and (ii) in clause (ii) by striking ``fines'' and inserting ``penalties''; (4) by redesignating paragraphs (4) through (9) as paragraphs (5) through (10), respectively; (5) by inserting after paragraph (3) the following: ``(4) Prohibition on handheld cell phone use while driving.--A State statute meets the requirements set forth in this paragraph if the statute-- ``(A) prohibits a driver from holding a personal wireless communications device to conduct a telephone call while driving; ``(B) allows the use of a hands-free device by a driver, other than a driver who has not attained the age of 18 years, for initiating, conducting, or receiving a telephone call; ``(C) makes violation of the law a primary offense; and ``(D) establishes-- ``(i) a minimum penalty for a first violation of the law; and ``(ii) increased penalties for repeat violations.''; (6) in paragraph (5) (as redesignated by paragraph (4) of this subsection) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; and (7) in paragraph (10) (as redesignated by paragraph (4) of this subsection)-- (A) by redesignating subparagraphs (B) through (E) as subparagraphs (C) through (F), respectively; and (B) by inserting after subparagraph (A) the following: ``(B) Penalty.--The term `penalty' means-- ``(i) a fine; ``(ii) a number of points to be included on a driver's record; or ``(iii) an action taken by a State that is substantially similar to including points on a driver's record.''. (b) Applicability.--The amendments made in subsection (a) shall take effect on October 1 of the first fiscal year beginning after the date of enactment of this Act. SEC. 3. RESEARCH PROGRAM. (a) In General.--Not later than 180 days after the date of enactment of this Act, the Secretary of Transportation shall establish a research program to study distracted driving by motor vehicle drivers. (b) Scope.--The program established under subsection (a) shall include studies with respect to-- (1) driver behavior; (2) vehicle technology; and (3) portable electronic devices that are commonly brought into motor vehicles. (c) Research Agreements.-- (1) In general.--In carrying out this section, the Secretary may grant research contracts to nongovernmental entities to study distracted driving. (2) Limitations.--The Secretary may not grant a research contract under this section to any person that produces or sells-- (A) electronic equipment that is used in motor vehicles; (B) portable electronic equipment commonly brought into motor vehicles; or (C) motor vehicles. (d) Report.--Not later than 1 year after the date of enactment of this Act, the Secretary shall submit to the Committee on Commerce, Science, and Transportation of the Senate, the Committee on Energy and Commerce of the House of Representatives, and the Committee on Transportation and Infrastructure of the House of Representatives a report on the results of the program established under subsection (a). SEC. 4. FCC REPORT ON DISTRACTED DRIVING TECHNOLOGY. Not later than 180 days after the date of enactment of this Act, the Federal Communications Commission shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives a report that identifies-- (1) data the Commission can collect and analyze that will assist in understanding and reducing the problem of distracted driving involving the use of personal wireless communications devices; (2) existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving; and (3) existing authority that the Commission may use to assist in reducing problems associated with distracted driving. Output:

Distracted Driving Prevention Act of 2015 The Department of Transportation (DOT) shall award distracted driving grants to states that enact and enforce a statute that: prohibits a driver from using a hand-held personal wireless communications device (such as a cell phone or smart phone) to call while driving, allows the use of a hands-free device by a driver (other than under age 18) to call, makes violation of the law a primary offense, and establishes certain minimum penalties for first violations and increased penalties for repeat violations. The DOT shall establish a research program to study distracted driving by motor vehicle drivers. The Federal Communications Commission shall report to Congress on existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Please output an explanation first and then come to your conclusion and create an output. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Distracted Driving Prevention Act of 2015''. SEC. 2. DISTRACTED DRIVING GRANTS. (a) In General.--Section 405(e) of title 23, United States Code, is amended-- (1) in paragraph (1) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; (2) in paragraph (2)(C)-- (A) in clause (i) by striking ``fine'' and inserting ``penalty''; and (B) in clause (ii) by striking ``fines'' and inserting ``penalties''; (3) in paragraph (3)-- (A) in subparagraph (B) by striking ``offense;'' and inserting ``offense; and''; (B) by striking subparagraph (C); (C) by redesignating subparagraph (D) as subparagraph (C); and (D) in subparagraph (C) (as redesignated by subparagraph (C) of this paragraph)-- (i) in clause (i) by striking ``fine'' and inserting ``penalty''; and (ii) in clause (ii) by striking ``fines'' and inserting ``penalties''; (4) by redesignating paragraphs (4) through (9) as paragraphs (5) through (10), respectively; (5) by inserting after paragraph (3) the following: ``(4) Prohibition on handheld cell phone use while driving.--A State statute meets the requirements set forth in this paragraph if the statute-- ``(A) prohibits a driver from holding a personal wireless communications device to conduct a telephone call while driving; ``(B) allows the use of a hands-free device by a driver, other than a driver who has not attained the age of 18 years, for initiating, conducting, or receiving a telephone call; ``(C) makes violation of the law a primary offense; and ``(D) establishes-- ``(i) a minimum penalty for a first violation of the law; and ``(ii) increased penalties for repeat violations.''; (6) in paragraph (5) (as redesignated by paragraph (4) of this subsection) by striking ``in paragraphs (2) and (3)'' and inserting ``in paragraphs (2), (3), and (4)''; and (7) in paragraph (10) (as redesignated by paragraph (4) of this subsection)-- (A) by redesignating subparagraphs (B) through (E) as subparagraphs (C) through (F), respectively; and (B) by inserting after subparagraph (A) the following: ``(B) Penalty.--The term `penalty' means-- ``(i) a fine; ``(ii) a number of points to be included on a driver's record; or ``(iii) an action taken by a State that is substantially similar to including points on a driver's record.''. (b) Applicability.--The amendments made in subsection (a) shall take effect on October 1 of the first fiscal year beginning after the date of enactment of this Act. SEC. 3. RESEARCH PROGRAM. (a) In General.--Not later than 180 days after the date of enactment of this Act, the Secretary of Transportation shall establish a research program to study distracted driving by motor vehicle drivers. (b) Scope.--The program established under subsection (a) shall include studies with respect to-- (1) driver behavior; (2) vehicle technology; and (3) portable electronic devices that are commonly brought into motor vehicles. (c) Research Agreements.-- (1) In general.--In carrying out this section, the Secretary may grant research contracts to nongovernmental entities to study distracted driving. (2) Limitations.--The Secretary may not grant a research contract under this section to any person that produces or sells-- (A) electronic equipment that is used in motor vehicles; (B) portable electronic equipment commonly brought into motor vehicles; or (C) motor vehicles. (d) Report.--Not later than 1 year after the date of enactment of this Act, the Secretary shall submit to the Committee on Commerce, Science, and Transportation of the Senate, the Committee on Energy and Commerce of the House of Representatives, and the Committee on Transportation and Infrastructure of the House of Representatives a report on the results of the program established under subsection (a). SEC. 4. FCC REPORT ON DISTRACTED DRIVING TECHNOLOGY. Not later than 180 days after the date of enactment of this Act, the Federal Communications Commission shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives a report that identifies-- (1) data the Commission can collect and analyze that will assist in understanding and reducing the problem of distracted driving involving the use of personal wireless communications devices; (2) existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving; and (3) existing authority that the Commission may use to assist in reducing problems associated with distracted driving. Output:

Distracted Driving Prevention Act of 2015 The Department of Transportation (DOT) shall award distracted driving grants to states that enact and enforce a statute that: prohibits a driver from using a hand-held personal wireless communications device (such as a cell phone or smart phone) to call while driving, allows the use of a hands-free device by a driver (other than under age 18) to call, makes violation of the law a primary offense, and establishes certain minimum penalties for first violations and increased penalties for repeat violations. The DOT shall establish a research program to study distracted driving by motor vehicle drivers. The Federal Communications Commission shall report to Congress on existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Social Security and Medicare Lock- box Act of 2001''. SEC. 2. PURPOSE. It is the purpose of this Act to put social security and Medicare solvency first, by prohibiting the use of social security surpluses, Medicare surpluses, and any other government surpluses for any purpose other than paying down publicly held debt, until legislation is enacted significantly extending the solvency of the social security and Medicare trust funds. SEC. 3. SURPLUSES RESERVED UNTIL SOCIAL SECURITY AND MEDICARE SOLVENCY LEGISLATION IS ENACTED. (a) In General.--Section 312 of the Congressional Budget Act of 1974 is amended by adding at the end the following new subsection: ``(g) Surpluses Reserved Until Social Security and Medicare Solvency Legislation Is Enacted.-- ``(1) In general.--Until there is both a social security solvency certification and a Medicare solvency certification, it shall not be in order in the House of Representatives or the Senate to consider-- ``(A) any concurrent resolution on the budget, or conference report thereon or amendment thereto, that would use any portion of the baseline budget surpluses, or ``(B) any bill, joint resolution, amendment, motion, or conference report if-- ``(i) the enactment of that bill or resolution as reported, ``(ii) the adoption and enactment of that amendment, or ``(iii) the enactment of that bill or resolution in the form recommended in that conference report, would use any portion of the baseline budget surpluses. ``(2) Baseline budget surpluses.-- ``(A) In general.--For purposes of this subsection, the term `baseline budget surplus' means the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections made by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March. ``(B) Baseline budget projection.--For purposes of subparagraph (A), the term `baseline budget projection' means the projection described in section 257 of the Balanced Budget and Emergency Deficit Control Act of 1985 of current year levels of outlays, receipts, and the surplus or deficit into the budget year and future years; except that outlays for programs subject to discretionary appropriations shall be projected at the lesser of any applicable statutory discretionary limits or the baseline level otherwise defined in such section 257. For purposes of this subsection, the baseline budget projection shall include both on-budget and off- budget outlays and receipts. ``(3) Use of portion of the baseline budget surpluses.--For purposes of this subsection, a portion of the baseline budget surpluses is used if, relative to the baseline budget projection-- ``(A) in the case of legislation affecting revenues, any net reduction in revenues in the current year or the budget year, or over the 5 or 10-year estimating periods beginning with the budget year, is not offset by reductions in direct spending, ``(B) in the case of legislation affecting direct spending, any net increase in direct spending in the current year or the budget year, or over such 5 or 10- year periods, is not offset by increases in revenues, and ``(C) in the case of an appropriations bill, there is a net increase in discretionary outlays in the current year or the budget year when the discretionary outlays from such bill are added to the discretionary outlays from all previously enacted appropriations bills. ``(4) Social security solvency certification.--For purposes of this subsection, the term `social security solvency certification' means a certification by the Board of Trustees of the Social Security Trust Funds that the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund are, taken together, in actuarial balance for the 75-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 201(c)(2) of the Social Security Act (42 U.S.C. 401(c)(2)). ``(5) Medicare solvency certification.--For purposes of this subsection, the term `Medicare solvency certification' means a certification by the Board of Trustees of the Federal Hospital Insurance Trust Fund that such Trust Fund is in actuarial balance for the 30-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 1817(b) of the Social Security Act.'' (b) Super Majority Requirement.--(1) Section 904(c)(1) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. (2) Section 904(d)(2) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. SEC. 4. EFFECTIVE DATE. This Act shall take effect upon the date of its enactment and the amendments made by it shall apply only to fiscal year 2001 and subsequent fiscal years. Output:

Social Security and Medicare Lock-box Act of 2001 - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate, until there is both a social security and Medicare solvency certification by the Boards of Trustees of the social security and Federal Hospital Insurance Trust Funds, respectively, to consider: (1) any concurrent budget resolution that would use any portion of the baseline budget surpluses; or (2) any legislation or amendment if the enactment of such legislation or amendment would use any portion of such surpluses.Defines "baseline budget surplus" as the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March.Establishes conditions under which a portion of such surpluses is determined to be used in the case of legislation affecting revenues or direct spending or an appropriations bill.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Social Security and Medicare Lock- box Act of 2001''. SEC. 2. PURPOSE. It is the purpose of this Act to put social security and Medicare solvency first, by prohibiting the use of social security surpluses, Medicare surpluses, and any other government surpluses for any purpose other than paying down publicly held debt, until legislation is enacted significantly extending the solvency of the social security and Medicare trust funds. SEC. 3. SURPLUSES RESERVED UNTIL SOCIAL SECURITY AND MEDICARE SOLVENCY LEGISLATION IS ENACTED. (a) In General.--Section 312 of the Congressional Budget Act of 1974 is amended by adding at the end the following new subsection: ``(g) Surpluses Reserved Until Social Security and Medicare Solvency Legislation Is Enacted.-- ``(1) In general.--Until there is both a social security solvency certification and a Medicare solvency certification, it shall not be in order in the House of Representatives or the Senate to consider-- ``(A) any concurrent resolution on the budget, or conference report thereon or amendment thereto, that would use any portion of the baseline budget surpluses, or ``(B) any bill, joint resolution, amendment, motion, or conference report if-- ``(i) the enactment of that bill or resolution as reported, ``(ii) the adoption and enactment of that amendment, or ``(iii) the enactment of that bill or resolution in the form recommended in that conference report, would use any portion of the baseline budget surpluses. ``(2) Baseline budget surpluses.-- ``(A) In general.--For purposes of this subsection, the term `baseline budget surplus' means the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections made by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March. ``(B) Baseline budget projection.--For purposes of subparagraph (A), the term `baseline budget projection' means the projection described in section 257 of the Balanced Budget and Emergency Deficit Control Act of 1985 of current year levels of outlays, receipts, and the surplus or deficit into the budget year and future years; except that outlays for programs subject to discretionary appropriations shall be projected at the lesser of any applicable statutory discretionary limits or the baseline level otherwise defined in such section 257. For purposes of this subsection, the baseline budget projection shall include both on-budget and off- budget outlays and receipts. ``(3) Use of portion of the baseline budget surpluses.--For purposes of this subsection, a portion of the baseline budget surpluses is used if, relative to the baseline budget projection-- ``(A) in the case of legislation affecting revenues, any net reduction in revenues in the current year or the budget year, or over the 5 or 10-year estimating periods beginning with the budget year, is not offset by reductions in direct spending, ``(B) in the case of legislation affecting direct spending, any net increase in direct spending in the current year or the budget year, or over such 5 or 10- year periods, is not offset by increases in revenues, and ``(C) in the case of an appropriations bill, there is a net increase in discretionary outlays in the current year or the budget year when the discretionary outlays from such bill are added to the discretionary outlays from all previously enacted appropriations bills. ``(4) Social security solvency certification.--For purposes of this subsection, the term `social security solvency certification' means a certification by the Board of Trustees of the Social Security Trust Funds that the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund are, taken together, in actuarial balance for the 75-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 201(c)(2) of the Social Security Act (42 U.S.C. 401(c)(2)). ``(5) Medicare solvency certification.--For purposes of this subsection, the term `Medicare solvency certification' means a certification by the Board of Trustees of the Federal Hospital Insurance Trust Fund that such Trust Fund is in actuarial balance for the 30-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 1817(b) of the Social Security Act.'' (b) Super Majority Requirement.--(1) Section 904(c)(1) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. (2) Section 904(d)(2) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. SEC. 4. EFFECTIVE DATE. This Act shall take effect upon the date of its enactment and the amendments made by it shall apply only to fiscal year 2001 and subsequent fiscal years. Output:

Social Security and Medicare Lock-box Act of 2001 - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate, until there is both a social security and Medicare solvency certification by the Boards of Trustees of the social security and Federal Hospital Insurance Trust Funds, respectively, to consider: (1) any concurrent budget resolution that would use any portion of the baseline budget surpluses; or (2) any legislation or amendment if the enactment of such legislation or amendment would use any portion of such surpluses.Defines "baseline budget surplus" as the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March.Establishes conditions under which a portion of such surpluses is determined to be used in the case of legislation affecting revenues or direct spending or an appropriations bill.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Social Security and Medicare Lock- box Act of 2001''. SEC. 2. PURPOSE. It is the purpose of this Act to put social security and Medicare solvency first, by prohibiting the use of social security surpluses, Medicare surpluses, and any other government surpluses for any purpose other than paying down publicly held debt, until legislation is enacted significantly extending the solvency of the social security and Medicare trust funds. SEC. 3. SURPLUSES RESERVED UNTIL SOCIAL SECURITY AND MEDICARE SOLVENCY LEGISLATION IS ENACTED. (a) In General.--Section 312 of the Congressional Budget Act of 1974 is amended by adding at the end the following new subsection: ``(g) Surpluses Reserved Until Social Security and Medicare Solvency Legislation Is Enacted.-- ``(1) In general.--Until there is both a social security solvency certification and a Medicare solvency certification, it shall not be in order in the House of Representatives or the Senate to consider-- ``(A) any concurrent resolution on the budget, or conference report thereon or amendment thereto, that would use any portion of the baseline budget surpluses, or ``(B) any bill, joint resolution, amendment, motion, or conference report if-- ``(i) the enactment of that bill or resolution as reported, ``(ii) the adoption and enactment of that amendment, or ``(iii) the enactment of that bill or resolution in the form recommended in that conference report, would use any portion of the baseline budget surpluses. ``(2) Baseline budget surpluses.-- ``(A) In general.--For purposes of this subsection, the term `baseline budget surplus' means the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections made by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March. ``(B) Baseline budget projection.--For purposes of subparagraph (A), the term `baseline budget projection' means the projection described in section 257 of the Balanced Budget and Emergency Deficit Control Act of 1985 of current year levels of outlays, receipts, and the surplus or deficit into the budget year and future years; except that outlays for programs subject to discretionary appropriations shall be projected at the lesser of any applicable statutory discretionary limits or the baseline level otherwise defined in such section 257. For purposes of this subsection, the baseline budget projection shall include both on-budget and off- budget outlays and receipts. ``(3) Use of portion of the baseline budget surpluses.--For purposes of this subsection, a portion of the baseline budget surpluses is used if, relative to the baseline budget projection-- ``(A) in the case of legislation affecting revenues, any net reduction in revenues in the current year or the budget year, or over the 5 or 10-year estimating periods beginning with the budget year, is not offset by reductions in direct spending, ``(B) in the case of legislation affecting direct spending, any net increase in direct spending in the current year or the budget year, or over such 5 or 10- year periods, is not offset by increases in revenues, and ``(C) in the case of an appropriations bill, there is a net increase in discretionary outlays in the current year or the budget year when the discretionary outlays from such bill are added to the discretionary outlays from all previously enacted appropriations bills. ``(4) Social security solvency certification.--For purposes of this subsection, the term `social security solvency certification' means a certification by the Board of Trustees of the Social Security Trust Funds that the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund are, taken together, in actuarial balance for the 75-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 201(c)(2) of the Social Security Act (42 U.S.C. 401(c)(2)). ``(5) Medicare solvency certification.--For purposes of this subsection, the term `Medicare solvency certification' means a certification by the Board of Trustees of the Federal Hospital Insurance Trust Fund that such Trust Fund is in actuarial balance for the 30-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 1817(b) of the Social Security Act.'' (b) Super Majority Requirement.--(1) Section 904(c)(1) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. (2) Section 904(d)(2) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. SEC. 4. EFFECTIVE DATE. This Act shall take effect upon the date of its enactment and the amendments made by it shall apply only to fiscal year 2001 and subsequent fiscal years. Output:

Social Security and Medicare Lock-box Act of 2001 - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate, until there is both a social security and Medicare solvency certification by the Boards of Trustees of the social security and Federal Hospital Insurance Trust Funds, respectively, to consider: (1) any concurrent budget resolution that would use any portion of the baseline budget surpluses; or (2) any legislation or amendment if the enactment of such legislation or amendment would use any portion of such surpluses.Defines "baseline budget surplus" as the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March.Establishes conditions under which a portion of such surpluses is determined to be used in the case of legislation affecting revenues or direct spending or an appropriations bill.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Social Security and Medicare Lock- box Act of 2001''. SEC. 2. PURPOSE. It is the purpose of this Act to put social security and Medicare solvency first, by prohibiting the use of social security surpluses, Medicare surpluses, and any other government surpluses for any purpose other than paying down publicly held debt, until legislation is enacted significantly extending the solvency of the social security and Medicare trust funds. SEC. 3. SURPLUSES RESERVED UNTIL SOCIAL SECURITY AND MEDICARE SOLVENCY LEGISLATION IS ENACTED. (a) In General.--Section 312 of the Congressional Budget Act of 1974 is amended by adding at the end the following new subsection: ``(g) Surpluses Reserved Until Social Security and Medicare Solvency Legislation Is Enacted.-- ``(1) In general.--Until there is both a social security solvency certification and a Medicare solvency certification, it shall not be in order in the House of Representatives or the Senate to consider-- ``(A) any concurrent resolution on the budget, or conference report thereon or amendment thereto, that would use any portion of the baseline budget surpluses, or ``(B) any bill, joint resolution, amendment, motion, or conference report if-- ``(i) the enactment of that bill or resolution as reported, ``(ii) the adoption and enactment of that amendment, or ``(iii) the enactment of that bill or resolution in the form recommended in that conference report, would use any portion of the baseline budget surpluses. ``(2) Baseline budget surpluses.-- ``(A) In general.--For purposes of this subsection, the term `baseline budget surplus' means the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections made by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March. ``(B) Baseline budget projection.--For purposes of subparagraph (A), the term `baseline budget projection' means the projection described in section 257 of the Balanced Budget and Emergency Deficit Control Act of 1985 of current year levels of outlays, receipts, and the surplus or deficit into the budget year and future years; except that outlays for programs subject to discretionary appropriations shall be projected at the lesser of any applicable statutory discretionary limits or the baseline level otherwise defined in such section 257. For purposes of this subsection, the baseline budget projection shall include both on-budget and off- budget outlays and receipts. ``(3) Use of portion of the baseline budget surpluses.--For purposes of this subsection, a portion of the baseline budget surpluses is used if, relative to the baseline budget projection-- ``(A) in the case of legislation affecting revenues, any net reduction in revenues in the current year or the budget year, or over the 5 or 10-year estimating periods beginning with the budget year, is not offset by reductions in direct spending, ``(B) in the case of legislation affecting direct spending, any net increase in direct spending in the current year or the budget year, or over such 5 or 10- year periods, is not offset by increases in revenues, and ``(C) in the case of an appropriations bill, there is a net increase in discretionary outlays in the current year or the budget year when the discretionary outlays from such bill are added to the discretionary outlays from all previously enacted appropriations bills. ``(4) Social security solvency certification.--For purposes of this subsection, the term `social security solvency certification' means a certification by the Board of Trustees of the Social Security Trust Funds that the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund are, taken together, in actuarial balance for the 75-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 201(c)(2) of the Social Security Act (42 U.S.C. 401(c)(2)). ``(5) Medicare solvency certification.--For purposes of this subsection, the term `Medicare solvency certification' means a certification by the Board of Trustees of the Federal Hospital Insurance Trust Fund that such Trust Fund is in actuarial balance for the 30-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 1817(b) of the Social Security Act.'' (b) Super Majority Requirement.--(1) Section 904(c)(1) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. (2) Section 904(d)(2) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. SEC. 4. EFFECTIVE DATE. This Act shall take effect upon the date of its enactment and the amendments made by it shall apply only to fiscal year 2001 and subsequent fiscal years. Output:

Social Security and Medicare Lock-box Act of 2001 - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate, until there is both a social security and Medicare solvency certification by the Boards of Trustees of the social security and Federal Hospital Insurance Trust Funds, respectively, to consider: (1) any concurrent budget resolution that would use any portion of the baseline budget surpluses; or (2) any legislation or amendment if the enactment of such legislation or amendment would use any portion of such surpluses.Defines "baseline budget surplus" as the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March.Establishes conditions under which a portion of such surpluses is determined to be used in the case of legislation affecting revenues or direct spending or an appropriations bill.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Social Security and Medicare Lock- box Act of 2001''. SEC. 2. PURPOSE. It is the purpose of this Act to put social security and Medicare solvency first, by prohibiting the use of social security surpluses, Medicare surpluses, and any other government surpluses for any purpose other than paying down publicly held debt, until legislation is enacted significantly extending the solvency of the social security and Medicare trust funds. SEC. 3. SURPLUSES RESERVED UNTIL SOCIAL SECURITY AND MEDICARE SOLVENCY LEGISLATION IS ENACTED. (a) In General.--Section 312 of the Congressional Budget Act of 1974 is amended by adding at the end the following new subsection: ``(g) Surpluses Reserved Until Social Security and Medicare Solvency Legislation Is Enacted.-- ``(1) In general.--Until there is both a social security solvency certification and a Medicare solvency certification, it shall not be in order in the House of Representatives or the Senate to consider-- ``(A) any concurrent resolution on the budget, or conference report thereon or amendment thereto, that would use any portion of the baseline budget surpluses, or ``(B) any bill, joint resolution, amendment, motion, or conference report if-- ``(i) the enactment of that bill or resolution as reported, ``(ii) the adoption and enactment of that amendment, or ``(iii) the enactment of that bill or resolution in the form recommended in that conference report, would use any portion of the baseline budget surpluses. ``(2) Baseline budget surpluses.-- ``(A) In general.--For purposes of this subsection, the term `baseline budget surplus' means the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections made by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March. ``(B) Baseline budget projection.--For purposes of subparagraph (A), the term `baseline budget projection' means the projection described in section 257 of the Balanced Budget and Emergency Deficit Control Act of 1985 of current year levels of outlays, receipts, and the surplus or deficit into the budget year and future years; except that outlays for programs subject to discretionary appropriations shall be projected at the lesser of any applicable statutory discretionary limits or the baseline level otherwise defined in such section 257. For purposes of this subsection, the baseline budget projection shall include both on-budget and off- budget outlays and receipts. ``(3) Use of portion of the baseline budget surpluses.--For purposes of this subsection, a portion of the baseline budget surpluses is used if, relative to the baseline budget projection-- ``(A) in the case of legislation affecting revenues, any net reduction in revenues in the current year or the budget year, or over the 5 or 10-year estimating periods beginning with the budget year, is not offset by reductions in direct spending, ``(B) in the case of legislation affecting direct spending, any net increase in direct spending in the current year or the budget year, or over such 5 or 10- year periods, is not offset by increases in revenues, and ``(C) in the case of an appropriations bill, there is a net increase in discretionary outlays in the current year or the budget year when the discretionary outlays from such bill are added to the discretionary outlays from all previously enacted appropriations bills. ``(4) Social security solvency certification.--For purposes of this subsection, the term `social security solvency certification' means a certification by the Board of Trustees of the Social Security Trust Funds that the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund are, taken together, in actuarial balance for the 75-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 201(c)(2) of the Social Security Act (42 U.S.C. 401(c)(2)). ``(5) Medicare solvency certification.--For purposes of this subsection, the term `Medicare solvency certification' means a certification by the Board of Trustees of the Federal Hospital Insurance Trust Fund that such Trust Fund is in actuarial balance for the 30-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 1817(b) of the Social Security Act.'' (b) Super Majority Requirement.--(1) Section 904(c)(1) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. (2) Section 904(d)(2) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. SEC. 4. EFFECTIVE DATE. This Act shall take effect upon the date of its enactment and the amendments made by it shall apply only to fiscal year 2001 and subsequent fiscal years. Output:

Social Security and Medicare Lock-box Act of 2001 - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate, until there is both a social security and Medicare solvency certification by the Boards of Trustees of the social security and Federal Hospital Insurance Trust Funds, respectively, to consider: (1) any concurrent budget resolution that would use any portion of the baseline budget surpluses; or (2) any legislation or amendment if the enactment of such legislation or amendment would use any portion of such surpluses.Defines "baseline budget surplus" as the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March.Establishes conditions under which a portion of such surpluses is determined to be used in the case of legislation affecting revenues or direct spending or an appropriations bill.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain your answer first. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Let's think step by step. This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Social Security and Medicare Lock- box Act of 2001''. SEC. 2. PURPOSE. It is the purpose of this Act to put social security and Medicare solvency first, by prohibiting the use of social security surpluses, Medicare surpluses, and any other government surpluses for any purpose other than paying down publicly held debt, until legislation is enacted significantly extending the solvency of the social security and Medicare trust funds. SEC. 3. SURPLUSES RESERVED UNTIL SOCIAL SECURITY AND MEDICARE SOLVENCY LEGISLATION IS ENACTED. (a) In General.--Section 312 of the Congressional Budget Act of 1974 is amended by adding at the end the following new subsection: ``(g) Surpluses Reserved Until Social Security and Medicare Solvency Legislation Is Enacted.-- ``(1) In general.--Until there is both a social security solvency certification and a Medicare solvency certification, it shall not be in order in the House of Representatives or the Senate to consider-- ``(A) any concurrent resolution on the budget, or conference report thereon or amendment thereto, that would use any portion of the baseline budget surpluses, or ``(B) any bill, joint resolution, amendment, motion, or conference report if-- ``(i) the enactment of that bill or resolution as reported, ``(ii) the adoption and enactment of that amendment, or ``(iii) the enactment of that bill or resolution in the form recommended in that conference report, would use any portion of the baseline budget surpluses. ``(2) Baseline budget surpluses.-- ``(A) In general.--For purposes of this subsection, the term `baseline budget surplus' means the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections made by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March. ``(B) Baseline budget projection.--For purposes of subparagraph (A), the term `baseline budget projection' means the projection described in section 257 of the Balanced Budget and Emergency Deficit Control Act of 1985 of current year levels of outlays, receipts, and the surplus or deficit into the budget year and future years; except that outlays for programs subject to discretionary appropriations shall be projected at the lesser of any applicable statutory discretionary limits or the baseline level otherwise defined in such section 257. For purposes of this subsection, the baseline budget projection shall include both on-budget and off- budget outlays and receipts. ``(3) Use of portion of the baseline budget surpluses.--For purposes of this subsection, a portion of the baseline budget surpluses is used if, relative to the baseline budget projection-- ``(A) in the case of legislation affecting revenues, any net reduction in revenues in the current year or the budget year, or over the 5 or 10-year estimating periods beginning with the budget year, is not offset by reductions in direct spending, ``(B) in the case of legislation affecting direct spending, any net increase in direct spending in the current year or the budget year, or over such 5 or 10- year periods, is not offset by increases in revenues, and ``(C) in the case of an appropriations bill, there is a net increase in discretionary outlays in the current year or the budget year when the discretionary outlays from such bill are added to the discretionary outlays from all previously enacted appropriations bills. ``(4) Social security solvency certification.--For purposes of this subsection, the term `social security solvency certification' means a certification by the Board of Trustees of the Social Security Trust Funds that the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund are, taken together, in actuarial balance for the 75-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 201(c)(2) of the Social Security Act (42 U.S.C. 401(c)(2)). ``(5) Medicare solvency certification.--For purposes of this subsection, the term `Medicare solvency certification' means a certification by the Board of Trustees of the Federal Hospital Insurance Trust Fund that such Trust Fund is in actuarial balance for the 30-year period utilized in the most recent annual report of such Board of Trustees pursuant to section 1817(b) of the Social Security Act.'' (b) Super Majority Requirement.--(1) Section 904(c)(1) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. (2) Section 904(d)(2) of the Congressional Budget Act of 1974 is amended by inserting ``312(g),'' after ``310(d)(2),''. SEC. 4. EFFECTIVE DATE. This Act shall take effect upon the date of its enactment and the amendments made by it shall apply only to fiscal year 2001 and subsequent fiscal years. Output:

Social Security and Medicare Lock-box Act of 2001 - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate, until there is both a social security and Medicare solvency certification by the Boards of Trustees of the social security and Federal Hospital Insurance Trust Funds, respectively, to consider: (1) any concurrent budget resolution that would use any portion of the baseline budget surpluses; or (2) any legislation or amendment if the enactment of such legislation or amendment would use any portion of such surpluses.Defines "baseline budget surplus" as the sum of the on- and off-budget surpluses contained in the most recent baseline budget projections by the Congressional Budget Office at the beginning of the annual budget cycle and no later than the month of March.Establishes conditions under which a portion of such surpluses is determined to be used in the case of legislation affecting revenues or direct spending or an appropriations bill.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Firearms Heritage Protection Act of 1999''. SEC. 2. FINDINGS; PURPOSES. (a) Findings.--The Congress finds the following: (1) Citizens have a right, under the Second Amendment to the United States Constitution, to keep and bear arms. (2) Lawsuits have been commenced against manufacturers, distributors, dealers, and importers of nondefective firearms, which seek money damages and other relief for the harm caused by the misuse of firearms by third parties, including criminals. (3) The manufacture, importation, possession, sale, and use of firearms and ammunition in the United States is heavily regulated by Federal, State, and local laws. Such Federal laws include the Gun Control Act of 1968, the National Firearms Act, and the Arms Export Control Act. (4) Businesses in the United States that are engaged in interstate and foreign commerce through the lawful design, marketing, distribution, manufacture, importation, or sale to the public of firearms or ammunition that have been shipped or transported in interstate or foreign commerce are not, and should not be, liable for the harm caused by those who criminally or unlawfully misuse firearm products or ammunition products. (5) The possibility of imposing liability on an entire industry for harm that is the sole responsibility of others is an abuse of the legal system, erodes public confidence our Nation's laws, threatens the diminution of a basic constitutional right, invites the disassembly and destabilization of other industries and economic sectors lawfully competing in America's free enterprise system, and constitutes an unreasonable burden on interstate and foreign commerce. (6) The liability actions commenced or contemplated by municipalities and cities are based on theories without foundation in hundreds of years of the common law and American jurisprudence. The possible sustaining of these actions by a maverick judicial officer would expand civil liability in a manner never contemplated by the Framers of the Constitution. The Congress further finds that such an expansion of liability would constitute a deprivation of the rights, privileges, and immunities guaranteed to a citizen of the United States under the Fourteenth Amendment to the United States Constitution. (b) Purposes.--The purposes of this Act are as follows: (1) To prohibit causes of action against manufacturers, distributors, dealers, and importers of firearms or ammunition products for the harm caused by the criminal or unlawful misuse of firearm products or ammunition products by others. (2) To preserve a citizen's access to a supply of firearms and ammunition for all lawful purposes, including hunting, self-defense, collecting, and competitive or recreational shooting. (3) To guarantee a citizen's rights, privileges, and immunities, as applied to the States, under the Fourteenth Amendment to the United States Constitution, pursuant to section five of that Amendment. SEC. 3. PROHIBITION ON BRINGING OF QUALIFIED CIVIL LIABILITY ACTIONS IN FEDERAL OR STATE COURT. (a) In General.--A qualified civil liability action may not be brought in any Federal or State court. (b) Dismissal of Pending Actions.--A qualified civil liability action that is pending on the date of the enactment of this Act shall be dismissed immediately by the court in which the action was brought. SEC. 4. DEFINITIONS. In this Act: (1) Manufacturer.--The term ``manufacturer'' means, with respect to a qualified product-- (A) a person who is engaged in a business to import, make, produce, create, or assemble a qualified product, and who designs or formulates, or has engaged another person to design or formulate, a qualified product; (B) a seller of a qualified product, but only with respect to an aspect of the product that is made or affected when the seller makes, produces, creates, or assembles and designs or formulates an aspect of the product made by another person; and (C) any seller of a qualified product who represents to a user of a qualified product that the seller is a manufacturer of the qualified product. (2) Person.--The term ``person'' means any individual, corporation, company, association, firm, partnership, society, joint stock company, or any other entity, including any governmental entity. (3) Qualified product.--The term ``qualified product'' means a firearm (as defined in section 921(a)(3) of title 18, United States Code) or ammunition (as defined in section 921(a)(17) of such title), or a component part of a firearm or ammunition, that has been shipped or transported in interstate or foreign commerce. (4) Qualified civil liability action.--The term ``qualified civil liability action'' means a civil action brought by any person against a manufacturer or seller of a qualified product, or a trade association, for damages resulting from the criminal or unlawful misuse of a qualified product by the person or a third party, but shall not include an action brought against a transferor convicted under section 924(h) of title 18, United States Code, or a comparable or identical State felony law, by a party directly harmed by the conduct of which the transferee is so convicted. (5) Seller.--The term ``seller'' means, with respect to a qualified product, a person who-- (A) in the course of a business conducted for that purpose sells, distributes, rents, leases, prepares, blends, packages, labels, or otherwise is involved in placing a qualified product in the stream of commerce; or (B) installs, repairs, refurbishes, reconditions, or maintains an aspect of a qualified product that is alleged to have resulted in damages. (6) State.--The term ``State'' includes each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States, and any political subdivision of any such place. (7) Trade association.--The term ``trade association'' means any association or business organization (whether or not incorporated under Federal or State law) 2 or more members of which are manufacturers or sellers of a qualified product. Output:

Firearms Heritage Protection Act of 1999 - Prohibits civil actions from being brought against a manufacturer or seller of a firearm or ammunition, or a component thereof, that has been shipped or transported in interstate or foreign commerce (a firearm), or a trade association of such manufacturers or sellers, for damages resulting from the criminal or unlawful misuse of a firearm. Requires dismissal of any such action that is pending on the date of this Act's enactment. Specifies an exception with respect to actions against persons who transfer a firearm knowing that it will be used to commit a crime of violence or a drug trafficking crime.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain your answer first. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Firearms Heritage Protection Act of 1999''. SEC. 2. FINDINGS; PURPOSES. (a) Findings.--The Congress finds the following: (1) Citizens have a right, under the Second Amendment to the United States Constitution, to keep and bear arms. (2) Lawsuits have been commenced against manufacturers, distributors, dealers, and importers of nondefective firearms, which seek money damages and other relief for the harm caused by the misuse of firearms by third parties, including criminals. (3) The manufacture, importation, possession, sale, and use of firearms and ammunition in the United States is heavily regulated by Federal, State, and local laws. Such Federal laws include the Gun Control Act of 1968, the National Firearms Act, and the Arms Export Control Act. (4) Businesses in the United States that are engaged in interstate and foreign commerce through the lawful design, marketing, distribution, manufacture, importation, or sale to the public of firearms or ammunition that have been shipped or transported in interstate or foreign commerce are not, and should not be, liable for the harm caused by those who criminally or unlawfully misuse firearm products or ammunition products. (5) The possibility of imposing liability on an entire industry for harm that is the sole responsibility of others is an abuse of the legal system, erodes public confidence our Nation's laws, threatens the diminution of a basic constitutional right, invites the disassembly and destabilization of other industries and economic sectors lawfully competing in America's free enterprise system, and constitutes an unreasonable burden on interstate and foreign commerce. (6) The liability actions commenced or contemplated by municipalities and cities are based on theories without foundation in hundreds of years of the common law and American jurisprudence. The possible sustaining of these actions by a maverick judicial officer would expand civil liability in a manner never contemplated by the Framers of the Constitution. The Congress further finds that such an expansion of liability would constitute a deprivation of the rights, privileges, and immunities guaranteed to a citizen of the United States under the Fourteenth Amendment to the United States Constitution. (b) Purposes.--The purposes of this Act are as follows: (1) To prohibit causes of action against manufacturers, distributors, dealers, and importers of firearms or ammunition products for the harm caused by the criminal or unlawful misuse of firearm products or ammunition products by others. (2) To preserve a citizen's access to a supply of firearms and ammunition for all lawful purposes, including hunting, self-defense, collecting, and competitive or recreational shooting. (3) To guarantee a citizen's rights, privileges, and immunities, as applied to the States, under the Fourteenth Amendment to the United States Constitution, pursuant to section five of that Amendment. SEC. 3. PROHIBITION ON BRINGING OF QUALIFIED CIVIL LIABILITY ACTIONS IN FEDERAL OR STATE COURT. (a) In General.--A qualified civil liability action may not be brought in any Federal or State court. (b) Dismissal of Pending Actions.--A qualified civil liability action that is pending on the date of the enactment of this Act shall be dismissed immediately by the court in which the action was brought. SEC. 4. DEFINITIONS. In this Act: (1) Manufacturer.--The term ``manufacturer'' means, with respect to a qualified product-- (A) a person who is engaged in a business to import, make, produce, create, or assemble a qualified product, and who designs or formulates, or has engaged another person to design or formulate, a qualified product; (B) a seller of a qualified product, but only with respect to an aspect of the product that is made or affected when the seller makes, produces, creates, or assembles and designs or formulates an aspect of the product made by another person; and (C) any seller of a qualified product who represents to a user of a qualified product that the seller is a manufacturer of the qualified product. (2) Person.--The term ``person'' means any individual, corporation, company, association, firm, partnership, society, joint stock company, or any other entity, including any governmental entity. (3) Qualified product.--The term ``qualified product'' means a firearm (as defined in section 921(a)(3) of title 18, United States Code) or ammunition (as defined in section 921(a)(17) of such title), or a component part of a firearm or ammunition, that has been shipped or transported in interstate or foreign commerce. (4) Qualified civil liability action.--The term ``qualified civil liability action'' means a civil action brought by any person against a manufacturer or seller of a qualified product, or a trade association, for damages resulting from the criminal or unlawful misuse of a qualified product by the person or a third party, but shall not include an action brought against a transferor convicted under section 924(h) of title 18, United States Code, or a comparable or identical State felony law, by a party directly harmed by the conduct of which the transferee is so convicted. (5) Seller.--The term ``seller'' means, with respect to a qualified product, a person who-- (A) in the course of a business conducted for that purpose sells, distributes, rents, leases, prepares, blends, packages, labels, or otherwise is involved in placing a qualified product in the stream of commerce; or (B) installs, repairs, refurbishes, reconditions, or maintains an aspect of a qualified product that is alleged to have resulted in damages. (6) State.--The term ``State'' includes each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States, and any political subdivision of any such place. (7) Trade association.--The term ``trade association'' means any association or business organization (whether or not incorporated under Federal or State law) 2 or more members of which are manufacturers or sellers of a qualified product. Output:

Firearms Heritage Protection Act of 1999 - Prohibits civil actions from being brought against a manufacturer or seller of a firearm or ammunition, or a component thereof, that has been shipped or transported in interstate or foreign commerce (a firearm), or a trade association of such manufacturers or sellers, for damages resulting from the criminal or unlawful misuse of a firearm. Requires dismissal of any such action that is pending on the date of this Act's enactment. Specifies an exception with respect to actions against persons who transfer a firearm knowing that it will be used to commit a crime of violence or a drug trafficking crime.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Firearms Heritage Protection Act of 1999''. SEC. 2. FINDINGS; PURPOSES. (a) Findings.--The Congress finds the following: (1) Citizens have a right, under the Second Amendment to the United States Constitution, to keep and bear arms. (2) Lawsuits have been commenced against manufacturers, distributors, dealers, and importers of nondefective firearms, which seek money damages and other relief for the harm caused by the misuse of firearms by third parties, including criminals. (3) The manufacture, importation, possession, sale, and use of firearms and ammunition in the United States is heavily regulated by Federal, State, and local laws. Such Federal laws include the Gun Control Act of 1968, the National Firearms Act, and the Arms Export Control Act. (4) Businesses in the United States that are engaged in interstate and foreign commerce through the lawful design, marketing, distribution, manufacture, importation, or sale to the public of firearms or ammunition that have been shipped or transported in interstate or foreign commerce are not, and should not be, liable for the harm caused by those who criminally or unlawfully misuse firearm products or ammunition products. (5) The possibility of imposing liability on an entire industry for harm that is the sole responsibility of others is an abuse of the legal system, erodes public confidence our Nation's laws, threatens the diminution of a basic constitutional right, invites the disassembly and destabilization of other industries and economic sectors lawfully competing in America's free enterprise system, and constitutes an unreasonable burden on interstate and foreign commerce. (6) The liability actions commenced or contemplated by municipalities and cities are based on theories without foundation in hundreds of years of the common law and American jurisprudence. The possible sustaining of these actions by a maverick judicial officer would expand civil liability in a manner never contemplated by the Framers of the Constitution. The Congress further finds that such an expansion of liability would constitute a deprivation of the rights, privileges, and immunities guaranteed to a citizen of the United States under the Fourteenth Amendment to the United States Constitution. (b) Purposes.--The purposes of this Act are as follows: (1) To prohibit causes of action against manufacturers, distributors, dealers, and importers of firearms or ammunition products for the harm caused by the criminal or unlawful misuse of firearm products or ammunition products by others. (2) To preserve a citizen's access to a supply of firearms and ammunition for all lawful purposes, including hunting, self-defense, collecting, and competitive or recreational shooting. (3) To guarantee a citizen's rights, privileges, and immunities, as applied to the States, under the Fourteenth Amendment to the United States Constitution, pursuant to section five of that Amendment. SEC. 3. PROHIBITION ON BRINGING OF QUALIFIED CIVIL LIABILITY ACTIONS IN FEDERAL OR STATE COURT. (a) In General.--A qualified civil liability action may not be brought in any Federal or State court. (b) Dismissal of Pending Actions.--A qualified civil liability action that is pending on the date of the enactment of this Act shall be dismissed immediately by the court in which the action was brought. SEC. 4. DEFINITIONS. In this Act: (1) Manufacturer.--The term ``manufacturer'' means, with respect to a qualified product-- (A) a person who is engaged in a business to import, make, produce, create, or assemble a qualified product, and who designs or formulates, or has engaged another person to design or formulate, a qualified product; (B) a seller of a qualified product, but only with respect to an aspect of the product that is made or affected when the seller makes, produces, creates, or assembles and designs or formulates an aspect of the product made by another person; and (C) any seller of a qualified product who represents to a user of a qualified product that the seller is a manufacturer of the qualified product. (2) Person.--The term ``person'' means any individual, corporation, company, association, firm, partnership, society, joint stock company, or any other entity, including any governmental entity. (3) Qualified product.--The term ``qualified product'' means a firearm (as defined in section 921(a)(3) of title 18, United States Code) or ammunition (as defined in section 921(a)(17) of such title), or a component part of a firearm or ammunition, that has been shipped or transported in interstate or foreign commerce. (4) Qualified civil liability action.--The term ``qualified civil liability action'' means a civil action brought by any person against a manufacturer or seller of a qualified product, or a trade association, for damages resulting from the criminal or unlawful misuse of a qualified product by the person or a third party, but shall not include an action brought against a transferor convicted under section 924(h) of title 18, United States Code, or a comparable or identical State felony law, by a party directly harmed by the conduct of which the transferee is so convicted. (5) Seller.--The term ``seller'' means, with respect to a qualified product, a person who-- (A) in the course of a business conducted for that purpose sells, distributes, rents, leases, prepares, blends, packages, labels, or otherwise is involved in placing a qualified product in the stream of commerce; or (B) installs, repairs, refurbishes, reconditions, or maintains an aspect of a qualified product that is alleged to have resulted in damages. (6) State.--The term ``State'' includes each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States, and any political subdivision of any such place. (7) Trade association.--The term ``trade association'' means any association or business organization (whether or not incorporated under Federal or State law) 2 or more members of which are manufacturers or sellers of a qualified product. Output:

Firearms Heritage Protection Act of 1999 - Prohibits civil actions from being brought against a manufacturer or seller of a firearm or ammunition, or a component thereof, that has been shipped or transported in interstate or foreign commerce (a firearm), or a trade association of such manufacturers or sellers, for damages resulting from the criminal or unlawful misuse of a firearm. Requires dismissal of any such action that is pending on the date of this Act's enactment. Specifies an exception with respect to actions against persons who transfer a firearm knowing that it will be used to commit a crime of violence or a drug trafficking crime.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Firearms Heritage Protection Act of 1999''. SEC. 2. FINDINGS; PURPOSES. (a) Findings.--The Congress finds the following: (1) Citizens have a right, under the Second Amendment to the United States Constitution, to keep and bear arms. (2) Lawsuits have been commenced against manufacturers, distributors, dealers, and importers of nondefective firearms, which seek money damages and other relief for the harm caused by the misuse of firearms by third parties, including criminals. (3) The manufacture, importation, possession, sale, and use of firearms and ammunition in the United States is heavily regulated by Federal, State, and local laws. Such Federal laws include the Gun Control Act of 1968, the National Firearms Act, and the Arms Export Control Act. (4) Businesses in the United States that are engaged in interstate and foreign commerce through the lawful design, marketing, distribution, manufacture, importation, or sale to the public of firearms or ammunition that have been shipped or transported in interstate or foreign commerce are not, and should not be, liable for the harm caused by those who criminally or unlawfully misuse firearm products or ammunition products. (5) The possibility of imposing liability on an entire industry for harm that is the sole responsibility of others is an abuse of the legal system, erodes public confidence our Nation's laws, threatens the diminution of a basic constitutional right, invites the disassembly and destabilization of other industries and economic sectors lawfully competing in America's free enterprise system, and constitutes an unreasonable burden on interstate and foreign commerce. (6) The liability actions commenced or contemplated by municipalities and cities are based on theories without foundation in hundreds of years of the common law and American jurisprudence. The possible sustaining of these actions by a maverick judicial officer would expand civil liability in a manner never contemplated by the Framers of the Constitution. The Congress further finds that such an expansion of liability would constitute a deprivation of the rights, privileges, and immunities guaranteed to a citizen of the United States under the Fourteenth Amendment to the United States Constitution. (b) Purposes.--The purposes of this Act are as follows: (1) To prohibit causes of action against manufacturers, distributors, dealers, and importers of firearms or ammunition products for the harm caused by the criminal or unlawful misuse of firearm products or ammunition products by others. (2) To preserve a citizen's access to a supply of firearms and ammunition for all lawful purposes, including hunting, self-defense, collecting, and competitive or recreational shooting. (3) To guarantee a citizen's rights, privileges, and immunities, as applied to the States, under the Fourteenth Amendment to the United States Constitution, pursuant to section five of that Amendment. SEC. 3. PROHIBITION ON BRINGING OF QUALIFIED CIVIL LIABILITY ACTIONS IN FEDERAL OR STATE COURT. (a) In General.--A qualified civil liability action may not be brought in any Federal or State court. (b) Dismissal of Pending Actions.--A qualified civil liability action that is pending on the date of the enactment of this Act shall be dismissed immediately by the court in which the action was brought. SEC. 4. DEFINITIONS. In this Act: (1) Manufacturer.--The term ``manufacturer'' means, with respect to a qualified product-- (A) a person who is engaged in a business to import, make, produce, create, or assemble a qualified product, and who designs or formulates, or has engaged another person to design or formulate, a qualified product; (B) a seller of a qualified product, but only with respect to an aspect of the product that is made or affected when the seller makes, produces, creates, or assembles and designs or formulates an aspect of the product made by another person; and (C) any seller of a qualified product who represents to a user of a qualified product that the seller is a manufacturer of the qualified product. (2) Person.--The term ``person'' means any individual, corporation, company, association, firm, partnership, society, joint stock company, or any other entity, including any governmental entity. (3) Qualified product.--The term ``qualified product'' means a firearm (as defined in section 921(a)(3) of title 18, United States Code) or ammunition (as defined in section 921(a)(17) of such title), or a component part of a firearm or ammunition, that has been shipped or transported in interstate or foreign commerce. (4) Qualified civil liability action.--The term ``qualified civil liability action'' means a civil action brought by any person against a manufacturer or seller of a qualified product, or a trade association, for damages resulting from the criminal or unlawful misuse of a qualified product by the person or a third party, but shall not include an action brought against a transferor convicted under section 924(h) of title 18, United States Code, or a comparable or identical State felony law, by a party directly harmed by the conduct of which the transferee is so convicted. (5) Seller.--The term ``seller'' means, with respect to a qualified product, a person who-- (A) in the course of a business conducted for that purpose sells, distributes, rents, leases, prepares, blends, packages, labels, or otherwise is involved in placing a qualified product in the stream of commerce; or (B) installs, repairs, refurbishes, reconditions, or maintains an aspect of a qualified product that is alleged to have resulted in damages. (6) State.--The term ``State'' includes each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States, and any political subdivision of any such place. (7) Trade association.--The term ``trade association'' means any association or business organization (whether or not incorporated under Federal or State law) 2 or more members of which are manufacturers or sellers of a qualified product. Output:

Firearms Heritage Protection Act of 1999 - Prohibits civil actions from being brought against a manufacturer or seller of a firearm or ammunition, or a component thereof, that has been shipped or transported in interstate or foreign commerce (a firearm), or a trade association of such manufacturers or sellers, for damages resulting from the criminal or unlawful misuse of a firearm. Requires dismissal of any such action that is pending on the date of this Act's enactment. Specifies an exception with respect to actions against persons who transfer a firearm knowing that it will be used to commit a crime of violence or a drug trafficking crime.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Firearms Heritage Protection Act of 1999''. SEC. 2. FINDINGS; PURPOSES. (a) Findings.--The Congress finds the following: (1) Citizens have a right, under the Second Amendment to the United States Constitution, to keep and bear arms. (2) Lawsuits have been commenced against manufacturers, distributors, dealers, and importers of nondefective firearms, which seek money damages and other relief for the harm caused by the misuse of firearms by third parties, including criminals. (3) The manufacture, importation, possession, sale, and use of firearms and ammunition in the United States is heavily regulated by Federal, State, and local laws. Such Federal laws include the Gun Control Act of 1968, the National Firearms Act, and the Arms Export Control Act. (4) Businesses in the United States that are engaged in interstate and foreign commerce through the lawful design, marketing, distribution, manufacture, importation, or sale to the public of firearms or ammunition that have been shipped or transported in interstate or foreign commerce are not, and should not be, liable for the harm caused by those who criminally or unlawfully misuse firearm products or ammunition products. (5) The possibility of imposing liability on an entire industry for harm that is the sole responsibility of others is an abuse of the legal system, erodes public confidence our Nation's laws, threatens the diminution of a basic constitutional right, invites the disassembly and destabilization of other industries and economic sectors lawfully competing in America's free enterprise system, and constitutes an unreasonable burden on interstate and foreign commerce. (6) The liability actions commenced or contemplated by municipalities and cities are based on theories without foundation in hundreds of years of the common law and American jurisprudence. The possible sustaining of these actions by a maverick judicial officer would expand civil liability in a manner never contemplated by the Framers of the Constitution. The Congress further finds that such an expansion of liability would constitute a deprivation of the rights, privileges, and immunities guaranteed to a citizen of the United States under the Fourteenth Amendment to the United States Constitution. (b) Purposes.--The purposes of this Act are as follows: (1) To prohibit causes of action against manufacturers, distributors, dealers, and importers of firearms or ammunition products for the harm caused by the criminal or unlawful misuse of firearm products or ammunition products by others. (2) To preserve a citizen's access to a supply of firearms and ammunition for all lawful purposes, including hunting, self-defense, collecting, and competitive or recreational shooting. (3) To guarantee a citizen's rights, privileges, and immunities, as applied to the States, under the Fourteenth Amendment to the United States Constitution, pursuant to section five of that Amendment. SEC. 3. PROHIBITION ON BRINGING OF QUALIFIED CIVIL LIABILITY ACTIONS IN FEDERAL OR STATE COURT. (a) In General.--A qualified civil liability action may not be brought in any Federal or State court. (b) Dismissal of Pending Actions.--A qualified civil liability action that is pending on the date of the enactment of this Act shall be dismissed immediately by the court in which the action was brought. SEC. 4. DEFINITIONS. In this Act: (1) Manufacturer.--The term ``manufacturer'' means, with respect to a qualified product-- (A) a person who is engaged in a business to import, make, produce, create, or assemble a qualified product, and who designs or formulates, or has engaged another person to design or formulate, a qualified product; (B) a seller of a qualified product, but only with respect to an aspect of the product that is made or affected when the seller makes, produces, creates, or assembles and designs or formulates an aspect of the product made by another person; and (C) any seller of a qualified product who represents to a user of a qualified product that the seller is a manufacturer of the qualified product. (2) Person.--The term ``person'' means any individual, corporation, company, association, firm, partnership, society, joint stock company, or any other entity, including any governmental entity. (3) Qualified product.--The term ``qualified product'' means a firearm (as defined in section 921(a)(3) of title 18, United States Code) or ammunition (as defined in section 921(a)(17) of such title), or a component part of a firearm or ammunition, that has been shipped or transported in interstate or foreign commerce. (4) Qualified civil liability action.--The term ``qualified civil liability action'' means a civil action brought by any person against a manufacturer or seller of a qualified product, or a trade association, for damages resulting from the criminal or unlawful misuse of a qualified product by the person or a third party, but shall not include an action brought against a transferor convicted under section 924(h) of title 18, United States Code, or a comparable or identical State felony law, by a party directly harmed by the conduct of which the transferee is so convicted. (5) Seller.--The term ``seller'' means, with respect to a qualified product, a person who-- (A) in the course of a business conducted for that purpose sells, distributes, rents, leases, prepares, blends, packages, labels, or otherwise is involved in placing a qualified product in the stream of commerce; or (B) installs, repairs, refurbishes, reconditions, or maintains an aspect of a qualified product that is alleged to have resulted in damages. (6) State.--The term ``State'' includes each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States, and any political subdivision of any such place. (7) Trade association.--The term ``trade association'' means any association or business organization (whether or not incorporated under Federal or State law) 2 or more members of which are manufacturers or sellers of a qualified product. Output:

Firearms Heritage Protection Act of 1999 - Prohibits civil actions from being brought against a manufacturer or seller of a firearm or ammunition, or a component thereof, that has been shipped or transported in interstate or foreign commerce (a firearm), or a trade association of such manufacturers or sellers, for damages resulting from the criminal or unlawful misuse of a firearm. Requires dismissal of any such action that is pending on the date of this Act's enactment. Specifies an exception with respect to actions against persons who transfer a firearm knowing that it will be used to commit a crime of violence or a drug trafficking crime.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Please output an explanation first and then come to your conclusion and create an output. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Firearms Heritage Protection Act of 1999''. SEC. 2. FINDINGS; PURPOSES. (a) Findings.--The Congress finds the following: (1) Citizens have a right, under the Second Amendment to the United States Constitution, to keep and bear arms. (2) Lawsuits have been commenced against manufacturers, distributors, dealers, and importers of nondefective firearms, which seek money damages and other relief for the harm caused by the misuse of firearms by third parties, including criminals. (3) The manufacture, importation, possession, sale, and use of firearms and ammunition in the United States is heavily regulated by Federal, State, and local laws. Such Federal laws include the Gun Control Act of 1968, the National Firearms Act, and the Arms Export Control Act. (4) Businesses in the United States that are engaged in interstate and foreign commerce through the lawful design, marketing, distribution, manufacture, importation, or sale to the public of firearms or ammunition that have been shipped or transported in interstate or foreign commerce are not, and should not be, liable for the harm caused by those who criminally or unlawfully misuse firearm products or ammunition products. (5) The possibility of imposing liability on an entire industry for harm that is the sole responsibility of others is an abuse of the legal system, erodes public confidence our Nation's laws, threatens the diminution of a basic constitutional right, invites the disassembly and destabilization of other industries and economic sectors lawfully competing in America's free enterprise system, and constitutes an unreasonable burden on interstate and foreign commerce. (6) The liability actions commenced or contemplated by municipalities and cities are based on theories without foundation in hundreds of years of the common law and American jurisprudence. The possible sustaining of these actions by a maverick judicial officer would expand civil liability in a manner never contemplated by the Framers of the Constitution. The Congress further finds that such an expansion of liability would constitute a deprivation of the rights, privileges, and immunities guaranteed to a citizen of the United States under the Fourteenth Amendment to the United States Constitution. (b) Purposes.--The purposes of this Act are as follows: (1) To prohibit causes of action against manufacturers, distributors, dealers, and importers of firearms or ammunition products for the harm caused by the criminal or unlawful misuse of firearm products or ammunition products by others. (2) To preserve a citizen's access to a supply of firearms and ammunition for all lawful purposes, including hunting, self-defense, collecting, and competitive or recreational shooting. (3) To guarantee a citizen's rights, privileges, and immunities, as applied to the States, under the Fourteenth Amendment to the United States Constitution, pursuant to section five of that Amendment. SEC. 3. PROHIBITION ON BRINGING OF QUALIFIED CIVIL LIABILITY ACTIONS IN FEDERAL OR STATE COURT. (a) In General.--A qualified civil liability action may not be brought in any Federal or State court. (b) Dismissal of Pending Actions.--A qualified civil liability action that is pending on the date of the enactment of this Act shall be dismissed immediately by the court in which the action was brought. SEC. 4. DEFINITIONS. In this Act: (1) Manufacturer.--The term ``manufacturer'' means, with respect to a qualified product-- (A) a person who is engaged in a business to import, make, produce, create, or assemble a qualified product, and who designs or formulates, or has engaged another person to design or formulate, a qualified product; (B) a seller of a qualified product, but only with respect to an aspect of the product that is made or affected when the seller makes, produces, creates, or assembles and designs or formulates an aspect of the product made by another person; and (C) any seller of a qualified product who represents to a user of a qualified product that the seller is a manufacturer of the qualified product. (2) Person.--The term ``person'' means any individual, corporation, company, association, firm, partnership, society, joint stock company, or any other entity, including any governmental entity. (3) Qualified product.--The term ``qualified product'' means a firearm (as defined in section 921(a)(3) of title 18, United States Code) or ammunition (as defined in section 921(a)(17) of such title), or a component part of a firearm or ammunition, that has been shipped or transported in interstate or foreign commerce. (4) Qualified civil liability action.--The term ``qualified civil liability action'' means a civil action brought by any person against a manufacturer or seller of a qualified product, or a trade association, for damages resulting from the criminal or unlawful misuse of a qualified product by the person or a third party, but shall not include an action brought against a transferor convicted under section 924(h) of title 18, United States Code, or a comparable or identical State felony law, by a party directly harmed by the conduct of which the transferee is so convicted. (5) Seller.--The term ``seller'' means, with respect to a qualified product, a person who-- (A) in the course of a business conducted for that purpose sells, distributes, rents, leases, prepares, blends, packages, labels, or otherwise is involved in placing a qualified product in the stream of commerce; or (B) installs, repairs, refurbishes, reconditions, or maintains an aspect of a qualified product that is alleged to have resulted in damages. (6) State.--The term ``State'' includes each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States, and any political subdivision of any such place. (7) Trade association.--The term ``trade association'' means any association or business organization (whether or not incorporated under Federal or State law) 2 or more members of which are manufacturers or sellers of a qualified product. Output:

Firearms Heritage Protection Act of 1999 - Prohibits civil actions from being brought against a manufacturer or seller of a firearm or ammunition, or a component thereof, that has been shipped or transported in interstate or foreign commerce (a firearm), or a trade association of such manufacturers or sellers, for damages resulting from the criminal or unlawful misuse of a firearm. Requires dismissal of any such action that is pending on the date of this Act's enactment. Specifies an exception with respect to actions against persons who transfer a firearm knowing that it will be used to commit a crime of violence or a drug trafficking crime.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. RENEWABLE ELECTRICITY INTEGRATION CREDIT. (a) Business Credit.-- (1) 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 new section: ``SEC. 45S. RENEWABLE ELECTRICITY INTEGRATION CREDIT. ``(a) General Rule.--For purposes of section 38, in the case of an eligible taxpayer, the renewable electricity integration credit for any taxable year is an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible taxpayer, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such taxpayer, and ``(B) sold by such taxpayer to a retail customer during the taxable year. ``(b) Intermittent Renewable Portfolio Factor.-- ``(1) Years before 2017.--In the case of taxable years beginning before January 1, 2017, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2012, the intermittent renewable after 2012, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 4 percent............... zero cents zero cents At least 4 percent but less than 8 0.1 cents zero cents percent.......................... At least 8 percent but less than 0.2 cents 0.2 cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.3 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(2) Years after 2016.--In the case of taxable years beginning after December 31, 2016, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2019, the intermittent renewable after 2019, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 10 percent.............. zero cents zero cents At least 10 percent but less than 0.2 cents zero cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.15 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible taxpayer.--The term `eligible taxpayer' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Renewable electricity.--The term `renewable electricity' means electricity generated by-- ``(A) any facility using wind to generate such electricity, ``(B) any facility using solar energy to generate such electricity, or ``(C) any facility using any other intermittent renewable energy source which the Secretary of Energy determines has a capacity factor of less than 50 percent on an annual basis. ``(3) Intermittent renewable electricity percentage.--The term `intermittent renewable electricity percentage' means the percentage of an eligible taxpayer's total sales of electricity to retail customers that is derived from renewable electricity (determine without regard to whether such electricity was produced by the taxpayer). ``(4) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1), (3), and (5) of section 45(e) shall apply. ``(5) Credit allowed only with respect to 1 eligible entity.--No credit shall be allowed under subsection (a) with respect to renewable electricity purchased from another eligible entity if a credit has been allowed under this section or a payment has been made under section 6433 to such other eligible entity. ``(d) Credit Disallowed Unless Credit Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the credit under subsection (a) that is purchased and not produced by an eligible taxpayer, no credit shall be allowed unless any charge the taxpayer has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the credit received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures. ``(e) Coordination With Payments.--The amount of the credit determined under this section with respect to any electricity shall be reduced to take into account any payment provided with respect to such electricity solely by reason of the application of section 6433.''. (2) Credit made part of 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 new paragraph: ``(37) the renewable electricity integration credit determined under section 45S(a).''. (3) Specified credit.--Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (vii) through (ix) as clauses (viii) through (x), respectively, and by inserting after clause (v) the following new clause: ``(vi) the credit determined under section 45S.''. (4) 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 new item: ``Sec. 45S. Renewable electricity integration credit.''. (b) Payments in Lieu of Credit.-- (1) In general.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6433. RENEWABLE ELECTRICITY INTEGRATION PAYMENTS. ``(a) In General.--If any eligible person sells renewable electricity to a retail customer, the Secretary shall pay (without interest) to any such person who elects to receive a payment an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible person, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such person, and ``(B) sold by such person in the trade or business of such person to a retail customer. ``(b) Timing of Payments.-- ``(1) In general.--Except as provided in paragraph (2), rules similar to the rules of section 6427(i)(1) shall apply for purposes of this section. ``(2) Quarterly payments.-- ``(A) In general.--If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsection (a), to such person with respect to electricity purchased or produced during-- ``(i) such quarter, or ``(ii) any prior quarter (for which no other claim has been filed) during such taxable year, a claim may be filed under this section with respect to such electricity. ``(B) Time for filing claim.--No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim. ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible person.--The term `eligible person' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Other definitions.--Any term used in this section which is also used in section 45S shall have the meaning given such term under section 45S. ``(3) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1) and (3) of section 45(e) shall apply. ``(d) Payment Disallowed Unless Amount Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the payment under subsection (a) that is purchased and not produced by an eligible person, no payment shall be made under this section unless any charge the eligible person has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the payment received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures.''. (2) Clerical amendment.--The table of sections for subpart B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6433. Renewable electricity integration payments.''. (c) Effective Date.--The amendments made by this section shall apply to electricity produced or purchased after December 31, 2009. Output:

Amends the Internal Revenue Code to allow an electric utility: (1) a renewable electricity integration tax credit for the purchase or production of renewable power, or (2) a payment in lieu of such credit for sales of renewable electricity to retail customers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Please output an explanation first and then come to your conclusion and create an output. Input: SECTION 1. RENEWABLE ELECTRICITY INTEGRATION CREDIT. (a) Business Credit.-- (1) 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 new section: ``SEC. 45S. RENEWABLE ELECTRICITY INTEGRATION CREDIT. ``(a) General Rule.--For purposes of section 38, in the case of an eligible taxpayer, the renewable electricity integration credit for any taxable year is an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible taxpayer, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such taxpayer, and ``(B) sold by such taxpayer to a retail customer during the taxable year. ``(b) Intermittent Renewable Portfolio Factor.-- ``(1) Years before 2017.--In the case of taxable years beginning before January 1, 2017, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2012, the intermittent renewable after 2012, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 4 percent............... zero cents zero cents At least 4 percent but less than 8 0.1 cents zero cents percent.......................... At least 8 percent but less than 0.2 cents 0.2 cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.3 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(2) Years after 2016.--In the case of taxable years beginning after December 31, 2016, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2019, the intermittent renewable after 2019, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 10 percent.............. zero cents zero cents At least 10 percent but less than 0.2 cents zero cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.15 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible taxpayer.--The term `eligible taxpayer' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Renewable electricity.--The term `renewable electricity' means electricity generated by-- ``(A) any facility using wind to generate such electricity, ``(B) any facility using solar energy to generate such electricity, or ``(C) any facility using any other intermittent renewable energy source which the Secretary of Energy determines has a capacity factor of less than 50 percent on an annual basis. ``(3) Intermittent renewable electricity percentage.--The term `intermittent renewable electricity percentage' means the percentage of an eligible taxpayer's total sales of electricity to retail customers that is derived from renewable electricity (determine without regard to whether such electricity was produced by the taxpayer). ``(4) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1), (3), and (5) of section 45(e) shall apply. ``(5) Credit allowed only with respect to 1 eligible entity.--No credit shall be allowed under subsection (a) with respect to renewable electricity purchased from another eligible entity if a credit has been allowed under this section or a payment has been made under section 6433 to such other eligible entity. ``(d) Credit Disallowed Unless Credit Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the credit under subsection (a) that is purchased and not produced by an eligible taxpayer, no credit shall be allowed unless any charge the taxpayer has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the credit received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures. ``(e) Coordination With Payments.--The amount of the credit determined under this section with respect to any electricity shall be reduced to take into account any payment provided with respect to such electricity solely by reason of the application of section 6433.''. (2) Credit made part of 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 new paragraph: ``(37) the renewable electricity integration credit determined under section 45S(a).''. (3) Specified credit.--Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (vii) through (ix) as clauses (viii) through (x), respectively, and by inserting after clause (v) the following new clause: ``(vi) the credit determined under section 45S.''. (4) 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 new item: ``Sec. 45S. Renewable electricity integration credit.''. (b) Payments in Lieu of Credit.-- (1) In general.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6433. RENEWABLE ELECTRICITY INTEGRATION PAYMENTS. ``(a) In General.--If any eligible person sells renewable electricity to a retail customer, the Secretary shall pay (without interest) to any such person who elects to receive a payment an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible person, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such person, and ``(B) sold by such person in the trade or business of such person to a retail customer. ``(b) Timing of Payments.-- ``(1) In general.--Except as provided in paragraph (2), rules similar to the rules of section 6427(i)(1) shall apply for purposes of this section. ``(2) Quarterly payments.-- ``(A) In general.--If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsection (a), to such person with respect to electricity purchased or produced during-- ``(i) such quarter, or ``(ii) any prior quarter (for which no other claim has been filed) during such taxable year, a claim may be filed under this section with respect to such electricity. ``(B) Time for filing claim.--No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim. ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible person.--The term `eligible person' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Other definitions.--Any term used in this section which is also used in section 45S shall have the meaning given such term under section 45S. ``(3) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1) and (3) of section 45(e) shall apply. ``(d) Payment Disallowed Unless Amount Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the payment under subsection (a) that is purchased and not produced by an eligible person, no payment shall be made under this section unless any charge the eligible person has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the payment received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures.''. (2) Clerical amendment.--The table of sections for subpart B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6433. Renewable electricity integration payments.''. (c) Effective Date.--The amendments made by this section shall apply to electricity produced or purchased after December 31, 2009. Output:

Amends the Internal Revenue Code to allow an electric utility: (1) a renewable electricity integration tax credit for the purchase or production of renewable power, or (2) a payment in lieu of such credit for sales of renewable electricity to retail customers.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. RENEWABLE ELECTRICITY INTEGRATION CREDIT. (a) Business Credit.-- (1) 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 new section: ``SEC. 45S. RENEWABLE ELECTRICITY INTEGRATION CREDIT. ``(a) General Rule.--For purposes of section 38, in the case of an eligible taxpayer, the renewable electricity integration credit for any taxable year is an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible taxpayer, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such taxpayer, and ``(B) sold by such taxpayer to a retail customer during the taxable year. ``(b) Intermittent Renewable Portfolio Factor.-- ``(1) Years before 2017.--In the case of taxable years beginning before January 1, 2017, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2012, the intermittent renewable after 2012, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 4 percent............... zero cents zero cents At least 4 percent but less than 8 0.1 cents zero cents percent.......................... At least 8 percent but less than 0.2 cents 0.2 cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.3 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(2) Years after 2016.--In the case of taxable years beginning after December 31, 2016, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2019, the intermittent renewable after 2019, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 10 percent.............. zero cents zero cents At least 10 percent but less than 0.2 cents zero cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.15 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible taxpayer.--The term `eligible taxpayer' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Renewable electricity.--The term `renewable electricity' means electricity generated by-- ``(A) any facility using wind to generate such electricity, ``(B) any facility using solar energy to generate such electricity, or ``(C) any facility using any other intermittent renewable energy source which the Secretary of Energy determines has a capacity factor of less than 50 percent on an annual basis. ``(3) Intermittent renewable electricity percentage.--The term `intermittent renewable electricity percentage' means the percentage of an eligible taxpayer's total sales of electricity to retail customers that is derived from renewable electricity (determine without regard to whether such electricity was produced by the taxpayer). ``(4) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1), (3), and (5) of section 45(e) shall apply. ``(5) Credit allowed only with respect to 1 eligible entity.--No credit shall be allowed under subsection (a) with respect to renewable electricity purchased from another eligible entity if a credit has been allowed under this section or a payment has been made under section 6433 to such other eligible entity. ``(d) Credit Disallowed Unless Credit Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the credit under subsection (a) that is purchased and not produced by an eligible taxpayer, no credit shall be allowed unless any charge the taxpayer has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the credit received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures. ``(e) Coordination With Payments.--The amount of the credit determined under this section with respect to any electricity shall be reduced to take into account any payment provided with respect to such electricity solely by reason of the application of section 6433.''. (2) Credit made part of 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 new paragraph: ``(37) the renewable electricity integration credit determined under section 45S(a).''. (3) Specified credit.--Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (vii) through (ix) as clauses (viii) through (x), respectively, and by inserting after clause (v) the following new clause: ``(vi) the credit determined under section 45S.''. (4) 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 new item: ``Sec. 45S. Renewable electricity integration credit.''. (b) Payments in Lieu of Credit.-- (1) In general.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6433. RENEWABLE ELECTRICITY INTEGRATION PAYMENTS. ``(a) In General.--If any eligible person sells renewable electricity to a retail customer, the Secretary shall pay (without interest) to any such person who elects to receive a payment an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible person, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such person, and ``(B) sold by such person in the trade or business of such person to a retail customer. ``(b) Timing of Payments.-- ``(1) In general.--Except as provided in paragraph (2), rules similar to the rules of section 6427(i)(1) shall apply for purposes of this section. ``(2) Quarterly payments.-- ``(A) In general.--If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsection (a), to such person with respect to electricity purchased or produced during-- ``(i) such quarter, or ``(ii) any prior quarter (for which no other claim has been filed) during such taxable year, a claim may be filed under this section with respect to such electricity. ``(B) Time for filing claim.--No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim. ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible person.--The term `eligible person' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Other definitions.--Any term used in this section which is also used in section 45S shall have the meaning given such term under section 45S. ``(3) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1) and (3) of section 45(e) shall apply. ``(d) Payment Disallowed Unless Amount Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the payment under subsection (a) that is purchased and not produced by an eligible person, no payment shall be made under this section unless any charge the eligible person has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the payment received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures.''. (2) Clerical amendment.--The table of sections for subpart B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6433. Renewable electricity integration payments.''. (c) Effective Date.--The amendments made by this section shall apply to electricity produced or purchased after December 31, 2009. Output:

Amends the Internal Revenue Code to allow an electric utility: (1) a renewable electricity integration tax credit for the purchase or production of renewable power, or (2) a payment in lieu of such credit for sales of renewable electricity to retail customers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. RENEWABLE ELECTRICITY INTEGRATION CREDIT. (a) Business Credit.-- (1) 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 new section: ``SEC. 45S. RENEWABLE ELECTRICITY INTEGRATION CREDIT. ``(a) General Rule.--For purposes of section 38, in the case of an eligible taxpayer, the renewable electricity integration credit for any taxable year is an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible taxpayer, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such taxpayer, and ``(B) sold by such taxpayer to a retail customer during the taxable year. ``(b) Intermittent Renewable Portfolio Factor.-- ``(1) Years before 2017.--In the case of taxable years beginning before January 1, 2017, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2012, the intermittent renewable after 2012, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 4 percent............... zero cents zero cents At least 4 percent but less than 8 0.1 cents zero cents percent.......................... At least 8 percent but less than 0.2 cents 0.2 cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.3 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(2) Years after 2016.--In the case of taxable years beginning after December 31, 2016, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2019, the intermittent renewable after 2019, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 10 percent.............. zero cents zero cents At least 10 percent but less than 0.2 cents zero cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.15 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible taxpayer.--The term `eligible taxpayer' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Renewable electricity.--The term `renewable electricity' means electricity generated by-- ``(A) any facility using wind to generate such electricity, ``(B) any facility using solar energy to generate such electricity, or ``(C) any facility using any other intermittent renewable energy source which the Secretary of Energy determines has a capacity factor of less than 50 percent on an annual basis. ``(3) Intermittent renewable electricity percentage.--The term `intermittent renewable electricity percentage' means the percentage of an eligible taxpayer's total sales of electricity to retail customers that is derived from renewable electricity (determine without regard to whether such electricity was produced by the taxpayer). ``(4) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1), (3), and (5) of section 45(e) shall apply. ``(5) Credit allowed only with respect to 1 eligible entity.--No credit shall be allowed under subsection (a) with respect to renewable electricity purchased from another eligible entity if a credit has been allowed under this section or a payment has been made under section 6433 to such other eligible entity. ``(d) Credit Disallowed Unless Credit Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the credit under subsection (a) that is purchased and not produced by an eligible taxpayer, no credit shall be allowed unless any charge the taxpayer has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the credit received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures. ``(e) Coordination With Payments.--The amount of the credit determined under this section with respect to any electricity shall be reduced to take into account any payment provided with respect to such electricity solely by reason of the application of section 6433.''. (2) Credit made part of 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 new paragraph: ``(37) the renewable electricity integration credit determined under section 45S(a).''. (3) Specified credit.--Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (vii) through (ix) as clauses (viii) through (x), respectively, and by inserting after clause (v) the following new clause: ``(vi) the credit determined under section 45S.''. (4) 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 new item: ``Sec. 45S. Renewable electricity integration credit.''. (b) Payments in Lieu of Credit.-- (1) In general.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6433. RENEWABLE ELECTRICITY INTEGRATION PAYMENTS. ``(a) In General.--If any eligible person sells renewable electricity to a retail customer, the Secretary shall pay (without interest) to any such person who elects to receive a payment an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible person, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such person, and ``(B) sold by such person in the trade or business of such person to a retail customer. ``(b) Timing of Payments.-- ``(1) In general.--Except as provided in paragraph (2), rules similar to the rules of section 6427(i)(1) shall apply for purposes of this section. ``(2) Quarterly payments.-- ``(A) In general.--If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsection (a), to such person with respect to electricity purchased or produced during-- ``(i) such quarter, or ``(ii) any prior quarter (for which no other claim has been filed) during such taxable year, a claim may be filed under this section with respect to such electricity. ``(B) Time for filing claim.--No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim. ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible person.--The term `eligible person' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Other definitions.--Any term used in this section which is also used in section 45S shall have the meaning given such term under section 45S. ``(3) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1) and (3) of section 45(e) shall apply. ``(d) Payment Disallowed Unless Amount Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the payment under subsection (a) that is purchased and not produced by an eligible person, no payment shall be made under this section unless any charge the eligible person has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the payment received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures.''. (2) Clerical amendment.--The table of sections for subpart B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6433. Renewable electricity integration payments.''. (c) Effective Date.--The amendments made by this section shall apply to electricity produced or purchased after December 31, 2009. Output:

Amends the Internal Revenue Code to allow an electric utility: (1) a renewable electricity integration tax credit for the purchase or production of renewable power, or (2) a payment in lieu of such credit for sales of renewable electricity to retail customers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. RENEWABLE ELECTRICITY INTEGRATION CREDIT. (a) Business Credit.-- (1) 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 new section: ``SEC. 45S. RENEWABLE ELECTRICITY INTEGRATION CREDIT. ``(a) General Rule.--For purposes of section 38, in the case of an eligible taxpayer, the renewable electricity integration credit for any taxable year is an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible taxpayer, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such taxpayer, and ``(B) sold by such taxpayer to a retail customer during the taxable year. ``(b) Intermittent Renewable Portfolio Factor.-- ``(1) Years before 2017.--In the case of taxable years beginning before January 1, 2017, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2012, the intermittent renewable after 2012, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 4 percent............... zero cents zero cents At least 4 percent but less than 8 0.1 cents zero cents percent.......................... At least 8 percent but less than 0.2 cents 0.2 cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.3 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(2) Years after 2016.--In the case of taxable years beginning after December 31, 2016, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2019, the intermittent renewable after 2019, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 10 percent.............. zero cents zero cents At least 10 percent but less than 0.2 cents zero cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.15 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible taxpayer.--The term `eligible taxpayer' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Renewable electricity.--The term `renewable electricity' means electricity generated by-- ``(A) any facility using wind to generate such electricity, ``(B) any facility using solar energy to generate such electricity, or ``(C) any facility using any other intermittent renewable energy source which the Secretary of Energy determines has a capacity factor of less than 50 percent on an annual basis. ``(3) Intermittent renewable electricity percentage.--The term `intermittent renewable electricity percentage' means the percentage of an eligible taxpayer's total sales of electricity to retail customers that is derived from renewable electricity (determine without regard to whether such electricity was produced by the taxpayer). ``(4) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1), (3), and (5) of section 45(e) shall apply. ``(5) Credit allowed only with respect to 1 eligible entity.--No credit shall be allowed under subsection (a) with respect to renewable electricity purchased from another eligible entity if a credit has been allowed under this section or a payment has been made under section 6433 to such other eligible entity. ``(d) Credit Disallowed Unless Credit Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the credit under subsection (a) that is purchased and not produced by an eligible taxpayer, no credit shall be allowed unless any charge the taxpayer has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the credit received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures. ``(e) Coordination With Payments.--The amount of the credit determined under this section with respect to any electricity shall be reduced to take into account any payment provided with respect to such electricity solely by reason of the application of section 6433.''. (2) Credit made part of 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 new paragraph: ``(37) the renewable electricity integration credit determined under section 45S(a).''. (3) Specified credit.--Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (vii) through (ix) as clauses (viii) through (x), respectively, and by inserting after clause (v) the following new clause: ``(vi) the credit determined under section 45S.''. (4) 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 new item: ``Sec. 45S. Renewable electricity integration credit.''. (b) Payments in Lieu of Credit.-- (1) In general.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6433. RENEWABLE ELECTRICITY INTEGRATION PAYMENTS. ``(a) In General.--If any eligible person sells renewable electricity to a retail customer, the Secretary shall pay (without interest) to any such person who elects to receive a payment an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible person, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such person, and ``(B) sold by such person in the trade or business of such person to a retail customer. ``(b) Timing of Payments.-- ``(1) In general.--Except as provided in paragraph (2), rules similar to the rules of section 6427(i)(1) shall apply for purposes of this section. ``(2) Quarterly payments.-- ``(A) In general.--If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsection (a), to such person with respect to electricity purchased or produced during-- ``(i) such quarter, or ``(ii) any prior quarter (for which no other claim has been filed) during such taxable year, a claim may be filed under this section with respect to such electricity. ``(B) Time for filing claim.--No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim. ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible person.--The term `eligible person' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Other definitions.--Any term used in this section which is also used in section 45S shall have the meaning given such term under section 45S. ``(3) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1) and (3) of section 45(e) shall apply. ``(d) Payment Disallowed Unless Amount Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the payment under subsection (a) that is purchased and not produced by an eligible person, no payment shall be made under this section unless any charge the eligible person has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the payment received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures.''. (2) Clerical amendment.--The table of sections for subpart B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6433. Renewable electricity integration payments.''. (c) Effective Date.--The amendments made by this section shall apply to electricity produced or purchased after December 31, 2009. Output:

Amends the Internal Revenue Code to allow an electric utility: (1) a renewable electricity integration tax credit for the purchase or production of renewable power, or (2) a payment in lieu of such credit for sales of renewable electricity to retail customers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain yourself. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Explanation: This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. RENEWABLE ELECTRICITY INTEGRATION CREDIT. (a) Business Credit.-- (1) 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 new section: ``SEC. 45S. RENEWABLE ELECTRICITY INTEGRATION CREDIT. ``(a) General Rule.--For purposes of section 38, in the case of an eligible taxpayer, the renewable electricity integration credit for any taxable year is an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible taxpayer, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such taxpayer, and ``(B) sold by such taxpayer to a retail customer during the taxable year. ``(b) Intermittent Renewable Portfolio Factor.-- ``(1) Years before 2017.--In the case of taxable years beginning before January 1, 2017, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2012, the intermittent renewable after 2012, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 4 percent............... zero cents zero cents At least 4 percent but less than 8 0.1 cents zero cents percent.......................... At least 8 percent but less than 0.2 cents 0.2 cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.3 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(2) Years after 2016.--In the case of taxable years beginning after December 31, 2016, the intermittent renewable portfolio factor for an eligible taxpayer shall be determined as follows: ---------------------------------------------------------------------------------------------------------------- ``In the case of an eligible taxpayer whose intermittent For taxable years beginning before For taxable years beginning in or renewable electricity percentage 2019, the intermittent renewable after 2019, the intermittent is: portfolio factor is: renewable portfolio factor is: ---------------------------------------------------------------------------------------------------------------- Less than 10 percent.............. zero cents zero cents At least 10 percent but less than 0.2 cents zero cents 12 percent....................... At least 12 percent but less than 0.3 cents 0.15 cents 16 percent....................... At least 16 percent but less than 0.4 cents 0.4 cents 20 percent....................... At least 20 percent but less than 0.5 cents 0.5 cents 24 percent....................... Equal to or greater than 24 0.6 cents 0.6 cents. percent.......................... ---------------------------------------------------------------------------------------------------------------- ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible taxpayer.--The term `eligible taxpayer' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Renewable electricity.--The term `renewable electricity' means electricity generated by-- ``(A) any facility using wind to generate such electricity, ``(B) any facility using solar energy to generate such electricity, or ``(C) any facility using any other intermittent renewable energy source which the Secretary of Energy determines has a capacity factor of less than 50 percent on an annual basis. ``(3) Intermittent renewable electricity percentage.--The term `intermittent renewable electricity percentage' means the percentage of an eligible taxpayer's total sales of electricity to retail customers that is derived from renewable electricity (determine without regard to whether such electricity was produced by the taxpayer). ``(4) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1), (3), and (5) of section 45(e) shall apply. ``(5) Credit allowed only with respect to 1 eligible entity.--No credit shall be allowed under subsection (a) with respect to renewable electricity purchased from another eligible entity if a credit has been allowed under this section or a payment has been made under section 6433 to such other eligible entity. ``(d) Credit Disallowed Unless Credit Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the credit under subsection (a) that is purchased and not produced by an eligible taxpayer, no credit shall be allowed unless any charge the taxpayer has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the credit received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures. ``(e) Coordination With Payments.--The amount of the credit determined under this section with respect to any electricity shall be reduced to take into account any payment provided with respect to such electricity solely by reason of the application of section 6433.''. (2) Credit made part of 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 new paragraph: ``(37) the renewable electricity integration credit determined under section 45S(a).''. (3) Specified credit.--Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (vii) through (ix) as clauses (viii) through (x), respectively, and by inserting after clause (v) the following new clause: ``(vi) the credit determined under section 45S.''. (4) 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 new item: ``Sec. 45S. Renewable electricity integration credit.''. (b) Payments in Lieu of Credit.-- (1) In general.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6433. RENEWABLE ELECTRICITY INTEGRATION PAYMENTS. ``(a) In General.--If any eligible person sells renewable electricity to a retail customer, the Secretary shall pay (without interest) to any such person who elects to receive a payment an amount equal to the product of-- ``(1) the intermittent renewable portfolio factor of such eligible person, and ``(2) the number of kilowatt hours of renewable electricity-- ``(A) purchased or produced by such person, and ``(B) sold by such person in the trade or business of such person to a retail customer. ``(b) Timing of Payments.-- ``(1) In general.--Except as provided in paragraph (2), rules similar to the rules of section 6427(i)(1) shall apply for purposes of this section. ``(2) Quarterly payments.-- ``(A) In general.--If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsection (a), to such person with respect to electricity purchased or produced during-- ``(i) such quarter, or ``(ii) any prior quarter (for which no other claim has been filed) during such taxable year, a claim may be filed under this section with respect to such electricity. ``(B) Time for filing claim.--No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim. ``(c) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible person.--The term `eligible person' means an electric utility (as defined in section 3(22) of the Federal Power Act, 16 U.S.C. 796(22)). ``(2) Other definitions.--Any term used in this section which is also used in section 45S shall have the meaning given such term under section 45S. ``(3) Application of other rules.--For purposes of this section, rules similar to the rules of paragraphs (1) and (3) of section 45(e) shall apply. ``(d) Payment Disallowed Unless Amount Passed to Third Party Generators Charged for Integration Costs.-- ``(1) In general.--In the case of renewable electricity eligible for the payment under subsection (a) that is purchased and not produced by an eligible person, no payment shall be made under this section unless any charge the eligible person has assessed the seller to recover the integration costs associated with such electricity has been reduced (but not below zero) to the extent of the payment received under subsection (a) associated with such electricity. ``(2) Definitions.--For purposes of paragraph (1), charges intended to recover integration costs do not include amounts paid by the producer of the electricity for interconnection facilities, distribution upgrades, network upgrades, or stand alone network upgrades as those terms have been defined by the Federal Energy Regulatory Commission in its Standard Interconnection Procedures.''. (2) Clerical amendment.--The table of sections for subpart B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6433. Renewable electricity integration payments.''. (c) Effective Date.--The amendments made by this section shall apply to electricity produced or purchased after December 31, 2009. Output:

Amends the Internal Revenue Code to allow an electric utility: (1) a renewable electricity integration tax credit for the purchase or production of renewable power, or (2) a payment in lieu of such credit for sales of renewable electricity to retail customers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Officer Dale Claxton Bullet Resistant Police Protective Equipment Act of 1999''. SEC. 2. FINDINGS; PURPOSE. (a) Findings.--Congress finds that-- (1) Officer Dale Claxton of the Cortez, Colorado, Police Department was shot and killed by bullets that passed through the windshield of his police ear after he stopped a stolen truck, and his life may have been saved if his police car had been equipped with bullet resistant equipment; (2) the number of law enforcement officers who are killed in the line of duty would significantly decrease if every law enforcement officer in the United States had access to additional bullet resistant equipment; (3) according to studies, between 1985 and 1994, 709 law enforcement officers in the United States were feloniously killed in the line of duty; (4) the Federal Bureau of Investigation estimates that the risk of fatality to law enforcement officers while not wearing bullet resistant equipment, such as an armor vest, is 14 times higher than for officers wearing an armor vest; (5) according to studies, between 1985 and 1994, bullet- resistant materials helped save the lives of more than 2,000 law enforcement officers in the United States; (6) the Executive Committee for Indian Country Law Enforcement Improvements reports that violent crime in Indian country has risen sharply despite a decrease in the national crime rate, and has concluded that there is a ``public safety crisis in Indian country''. (b) Purpose.--The purpose of this Act is to save lives of law enforcement officers by helping State, local, and tribal law enforcement agencies provide officers with bullet resistant equipment and video cameras. SEC. 3. MATCHING GRANT PROGRAM FOR LAW ENFORCEMENT BULLET RESISTANT EQUIPMENT. (a) In General.--Part Y of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended-- (1) by striking the part designation and part heading and inserting the following: ``PART Y--MATCHING GRANT PROGRAMS FOR LAW ENFORCEMENT ``Subpart A--Grant Program For Armor Vests''; (2) by striking ``this part'' each place that term appears and inserting ``this subpart''; and (3) by adding at the end the following: ``Subpart B--Grant Program For Bullet Resistant Equipment ``SEC. 2511. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase bullet resistant equipment for use by State, local, and tribal law enforcement officers. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of bullet resistant equipment for law enforcement officers in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for bullet resistant equipment based on the percentage of law enforcement officers in the department who do not have access to a vest; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated .25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2512. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 104-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of bullet resistant equipment, but did not, or does not expect to use such funds for such purpose. ``SEC. 2513. DEFINITIONS. ``In this subpart-- ``(1) the term `equipment' means windshield glass, car panels, shields, and protective gear; ``(2) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; ``(3) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level; (4) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); and ``(5) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders. ``Subpart C--Grant Program For Video Cameras ``SEC. 2521. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase video cameras for use by State, local, and tribal law enforcement agencies in law enforcement vehicles. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of video cameras for law enforcement vehicles in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for video cameras, based on the percentage of law enforcement officers in the department do not have access to a law enforcement vehicle equipped with a video camera; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section, except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated 0.25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2522. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of video cameras, but did not, or does not expect to use such funds for such purpose. ``SEC. 2523. DEFINITIONS. ``In this subpart-- ``(1) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); ``(2) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders; ``(3) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; and ``(4) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level.''. (b) Authorization of Appropriations.--Section 1001(a) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3793(a)) is amended by striking paragraph (23) and inserting the following: ``(23) There are authorized to be appropriated to carry out part Y-- ``(A) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart A of that part; ``(B) $40,000,000 for each of fiscal years 2000 through 2002 for grants under subpart B of that part; and ``(C) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart C of that part.''. SEC. 4. SENSE OF THE CONGRESS. In the case of any equipment or products that may be authorized to be purchased with financial assistance provided using funds appropriated or otherwise made available by this Act, it is the sense of the Congress that entities receiving the assistance should, in expending the assistance, purchase only American-made equipment and products. SEC. 5. TECHNOLOGY DEVELOPMENT. Section 202 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3722) is amended by adding at the end the following: ``(e) Bullet Resistant Technology Development.-- ``(1) In general.--The Institute is authorized to-- ``(A) conduct research and otherwise work to develop new bullet resistant technologies (i.e., acrylic, polymers, aluminized material, and transparent ceramics) for use in police equipment (including windshield glass, car panels, shields, and protective gear); ``(B) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; ``(C) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. ``(2) Priority.--In carrying out this subsection, the Institute shall give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. ``(3) Authorization of appropriations.--There is authorized to be appropriated to carry out this subsection $3,000,000 for fiscal years 2000 through 2002.''. Output:

Sets forth provisions regarding permissible uses of grant funds, preferential consideration, minimum and maximum allocations, matching funds, awards to local governmental units with fewer than 100,000 residents, and application requirements. Authorizes appropriations for FY 2000 through 2002. (Sec. 4) Expresses the sense of Congress that entities receiving assistance under this Act should purchase only American-made equipment and products. (Sec. 5) Authorizes the National Institute of Justice (NIJ) to: (1) conduct research and otherwise work to develop new bullet resistant technologies for use in police equipment; (2) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; and (3) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. Directs NIJ to give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. Authorizes appropriations for FY 2000 through 2002.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Explain your answer first. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Officer Dale Claxton Bullet Resistant Police Protective Equipment Act of 1999''. SEC. 2. FINDINGS; PURPOSE. (a) Findings.--Congress finds that-- (1) Officer Dale Claxton of the Cortez, Colorado, Police Department was shot and killed by bullets that passed through the windshield of his police ear after he stopped a stolen truck, and his life may have been saved if his police car had been equipped with bullet resistant equipment; (2) the number of law enforcement officers who are killed in the line of duty would significantly decrease if every law enforcement officer in the United States had access to additional bullet resistant equipment; (3) according to studies, between 1985 and 1994, 709 law enforcement officers in the United States were feloniously killed in the line of duty; (4) the Federal Bureau of Investigation estimates that the risk of fatality to law enforcement officers while not wearing bullet resistant equipment, such as an armor vest, is 14 times higher than for officers wearing an armor vest; (5) according to studies, between 1985 and 1994, bullet- resistant materials helped save the lives of more than 2,000 law enforcement officers in the United States; (6) the Executive Committee for Indian Country Law Enforcement Improvements reports that violent crime in Indian country has risen sharply despite a decrease in the national crime rate, and has concluded that there is a ``public safety crisis in Indian country''. (b) Purpose.--The purpose of this Act is to save lives of law enforcement officers by helping State, local, and tribal law enforcement agencies provide officers with bullet resistant equipment and video cameras. SEC. 3. MATCHING GRANT PROGRAM FOR LAW ENFORCEMENT BULLET RESISTANT EQUIPMENT. (a) In General.--Part Y of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended-- (1) by striking the part designation and part heading and inserting the following: ``PART Y--MATCHING GRANT PROGRAMS FOR LAW ENFORCEMENT ``Subpart A--Grant Program For Armor Vests''; (2) by striking ``this part'' each place that term appears and inserting ``this subpart''; and (3) by adding at the end the following: ``Subpart B--Grant Program For Bullet Resistant Equipment ``SEC. 2511. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase bullet resistant equipment for use by State, local, and tribal law enforcement officers. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of bullet resistant equipment for law enforcement officers in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for bullet resistant equipment based on the percentage of law enforcement officers in the department who do not have access to a vest; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated .25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2512. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 104-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of bullet resistant equipment, but did not, or does not expect to use such funds for such purpose. ``SEC. 2513. DEFINITIONS. ``In this subpart-- ``(1) the term `equipment' means windshield glass, car panels, shields, and protective gear; ``(2) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; ``(3) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level; (4) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); and ``(5) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders. ``Subpart C--Grant Program For Video Cameras ``SEC. 2521. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase video cameras for use by State, local, and tribal law enforcement agencies in law enforcement vehicles. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of video cameras for law enforcement vehicles in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for video cameras, based on the percentage of law enforcement officers in the department do not have access to a law enforcement vehicle equipped with a video camera; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section, except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated 0.25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2522. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of video cameras, but did not, or does not expect to use such funds for such purpose. ``SEC. 2523. DEFINITIONS. ``In this subpart-- ``(1) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); ``(2) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders; ``(3) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; and ``(4) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level.''. (b) Authorization of Appropriations.--Section 1001(a) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3793(a)) is amended by striking paragraph (23) and inserting the following: ``(23) There are authorized to be appropriated to carry out part Y-- ``(A) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart A of that part; ``(B) $40,000,000 for each of fiscal years 2000 through 2002 for grants under subpart B of that part; and ``(C) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart C of that part.''. SEC. 4. SENSE OF THE CONGRESS. In the case of any equipment or products that may be authorized to be purchased with financial assistance provided using funds appropriated or otherwise made available by this Act, it is the sense of the Congress that entities receiving the assistance should, in expending the assistance, purchase only American-made equipment and products. SEC. 5. TECHNOLOGY DEVELOPMENT. Section 202 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3722) is amended by adding at the end the following: ``(e) Bullet Resistant Technology Development.-- ``(1) In general.--The Institute is authorized to-- ``(A) conduct research and otherwise work to develop new bullet resistant technologies (i.e., acrylic, polymers, aluminized material, and transparent ceramics) for use in police equipment (including windshield glass, car panels, shields, and protective gear); ``(B) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; ``(C) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. ``(2) Priority.--In carrying out this subsection, the Institute shall give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. ``(3) Authorization of appropriations.--There is authorized to be appropriated to carry out this subsection $3,000,000 for fiscal years 2000 through 2002.''. Output:

Sets forth provisions regarding permissible uses of grant funds, preferential consideration, minimum and maximum allocations, matching funds, awards to local governmental units with fewer than 100,000 residents, and application requirements. Authorizes appropriations for FY 2000 through 2002. (Sec. 4) Expresses the sense of Congress that entities receiving assistance under this Act should purchase only American-made equipment and products. (Sec. 5) Authorizes the National Institute of Justice (NIJ) to: (1) conduct research and otherwise work to develop new bullet resistant technologies for use in police equipment; (2) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; and (3) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. Directs NIJ to give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. Authorizes appropriations for FY 2000 through 2002.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Officer Dale Claxton Bullet Resistant Police Protective Equipment Act of 1999''. SEC. 2. FINDINGS; PURPOSE. (a) Findings.--Congress finds that-- (1) Officer Dale Claxton of the Cortez, Colorado, Police Department was shot and killed by bullets that passed through the windshield of his police ear after he stopped a stolen truck, and his life may have been saved if his police car had been equipped with bullet resistant equipment; (2) the number of law enforcement officers who are killed in the line of duty would significantly decrease if every law enforcement officer in the United States had access to additional bullet resistant equipment; (3) according to studies, between 1985 and 1994, 709 law enforcement officers in the United States were feloniously killed in the line of duty; (4) the Federal Bureau of Investigation estimates that the risk of fatality to law enforcement officers while not wearing bullet resistant equipment, such as an armor vest, is 14 times higher than for officers wearing an armor vest; (5) according to studies, between 1985 and 1994, bullet- resistant materials helped save the lives of more than 2,000 law enforcement officers in the United States; (6) the Executive Committee for Indian Country Law Enforcement Improvements reports that violent crime in Indian country has risen sharply despite a decrease in the national crime rate, and has concluded that there is a ``public safety crisis in Indian country''. (b) Purpose.--The purpose of this Act is to save lives of law enforcement officers by helping State, local, and tribal law enforcement agencies provide officers with bullet resistant equipment and video cameras. SEC. 3. MATCHING GRANT PROGRAM FOR LAW ENFORCEMENT BULLET RESISTANT EQUIPMENT. (a) In General.--Part Y of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended-- (1) by striking the part designation and part heading and inserting the following: ``PART Y--MATCHING GRANT PROGRAMS FOR LAW ENFORCEMENT ``Subpart A--Grant Program For Armor Vests''; (2) by striking ``this part'' each place that term appears and inserting ``this subpart''; and (3) by adding at the end the following: ``Subpart B--Grant Program For Bullet Resistant Equipment ``SEC. 2511. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase bullet resistant equipment for use by State, local, and tribal law enforcement officers. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of bullet resistant equipment for law enforcement officers in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for bullet resistant equipment based on the percentage of law enforcement officers in the department who do not have access to a vest; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated .25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2512. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 104-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of bullet resistant equipment, but did not, or does not expect to use such funds for such purpose. ``SEC. 2513. DEFINITIONS. ``In this subpart-- ``(1) the term `equipment' means windshield glass, car panels, shields, and protective gear; ``(2) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; ``(3) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level; (4) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); and ``(5) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders. ``Subpart C--Grant Program For Video Cameras ``SEC. 2521. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase video cameras for use by State, local, and tribal law enforcement agencies in law enforcement vehicles. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of video cameras for law enforcement vehicles in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for video cameras, based on the percentage of law enforcement officers in the department do not have access to a law enforcement vehicle equipped with a video camera; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section, except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated 0.25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2522. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of video cameras, but did not, or does not expect to use such funds for such purpose. ``SEC. 2523. DEFINITIONS. ``In this subpart-- ``(1) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); ``(2) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders; ``(3) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; and ``(4) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level.''. (b) Authorization of Appropriations.--Section 1001(a) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3793(a)) is amended by striking paragraph (23) and inserting the following: ``(23) There are authorized to be appropriated to carry out part Y-- ``(A) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart A of that part; ``(B) $40,000,000 for each of fiscal years 2000 through 2002 for grants under subpart B of that part; and ``(C) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart C of that part.''. SEC. 4. SENSE OF THE CONGRESS. In the case of any equipment or products that may be authorized to be purchased with financial assistance provided using funds appropriated or otherwise made available by this Act, it is the sense of the Congress that entities receiving the assistance should, in expending the assistance, purchase only American-made equipment and products. SEC. 5. TECHNOLOGY DEVELOPMENT. Section 202 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3722) is amended by adding at the end the following: ``(e) Bullet Resistant Technology Development.-- ``(1) In general.--The Institute is authorized to-- ``(A) conduct research and otherwise work to develop new bullet resistant technologies (i.e., acrylic, polymers, aluminized material, and transparent ceramics) for use in police equipment (including windshield glass, car panels, shields, and protective gear); ``(B) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; ``(C) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. ``(2) Priority.--In carrying out this subsection, the Institute shall give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. ``(3) Authorization of appropriations.--There is authorized to be appropriated to carry out this subsection $3,000,000 for fiscal years 2000 through 2002.''. Output:

Sets forth provisions regarding permissible uses of grant funds, preferential consideration, minimum and maximum allocations, matching funds, awards to local governmental units with fewer than 100,000 residents, and application requirements. Authorizes appropriations for FY 2000 through 2002. (Sec. 4) Expresses the sense of Congress that entities receiving assistance under this Act should purchase only American-made equipment and products. (Sec. 5) Authorizes the National Institute of Justice (NIJ) to: (1) conduct research and otherwise work to develop new bullet resistant technologies for use in police equipment; (2) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; and (3) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. Directs NIJ to give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. Authorizes appropriations for FY 2000 through 2002.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Officer Dale Claxton Bullet Resistant Police Protective Equipment Act of 1999''. SEC. 2. FINDINGS; PURPOSE. (a) Findings.--Congress finds that-- (1) Officer Dale Claxton of the Cortez, Colorado, Police Department was shot and killed by bullets that passed through the windshield of his police ear after he stopped a stolen truck, and his life may have been saved if his police car had been equipped with bullet resistant equipment; (2) the number of law enforcement officers who are killed in the line of duty would significantly decrease if every law enforcement officer in the United States had access to additional bullet resistant equipment; (3) according to studies, between 1985 and 1994, 709 law enforcement officers in the United States were feloniously killed in the line of duty; (4) the Federal Bureau of Investigation estimates that the risk of fatality to law enforcement officers while not wearing bullet resistant equipment, such as an armor vest, is 14 times higher than for officers wearing an armor vest; (5) according to studies, between 1985 and 1994, bullet- resistant materials helped save the lives of more than 2,000 law enforcement officers in the United States; (6) the Executive Committee for Indian Country Law Enforcement Improvements reports that violent crime in Indian country has risen sharply despite a decrease in the national crime rate, and has concluded that there is a ``public safety crisis in Indian country''. (b) Purpose.--The purpose of this Act is to save lives of law enforcement officers by helping State, local, and tribal law enforcement agencies provide officers with bullet resistant equipment and video cameras. SEC. 3. MATCHING GRANT PROGRAM FOR LAW ENFORCEMENT BULLET RESISTANT EQUIPMENT. (a) In General.--Part Y of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended-- (1) by striking the part designation and part heading and inserting the following: ``PART Y--MATCHING GRANT PROGRAMS FOR LAW ENFORCEMENT ``Subpart A--Grant Program For Armor Vests''; (2) by striking ``this part'' each place that term appears and inserting ``this subpart''; and (3) by adding at the end the following: ``Subpart B--Grant Program For Bullet Resistant Equipment ``SEC. 2511. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase bullet resistant equipment for use by State, local, and tribal law enforcement officers. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of bullet resistant equipment for law enforcement officers in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for bullet resistant equipment based on the percentage of law enforcement officers in the department who do not have access to a vest; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated .25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2512. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 104-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of bullet resistant equipment, but did not, or does not expect to use such funds for such purpose. ``SEC. 2513. DEFINITIONS. ``In this subpart-- ``(1) the term `equipment' means windshield glass, car panels, shields, and protective gear; ``(2) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; ``(3) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level; (4) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); and ``(5) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders. ``Subpart C--Grant Program For Video Cameras ``SEC. 2521. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase video cameras for use by State, local, and tribal law enforcement agencies in law enforcement vehicles. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of video cameras for law enforcement vehicles in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for video cameras, based on the percentage of law enforcement officers in the department do not have access to a law enforcement vehicle equipped with a video camera; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section, except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated 0.25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2522. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of video cameras, but did not, or does not expect to use such funds for such purpose. ``SEC. 2523. DEFINITIONS. ``In this subpart-- ``(1) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); ``(2) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders; ``(3) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; and ``(4) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level.''. (b) Authorization of Appropriations.--Section 1001(a) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3793(a)) is amended by striking paragraph (23) and inserting the following: ``(23) There are authorized to be appropriated to carry out part Y-- ``(A) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart A of that part; ``(B) $40,000,000 for each of fiscal years 2000 through 2002 for grants under subpart B of that part; and ``(C) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart C of that part.''. SEC. 4. SENSE OF THE CONGRESS. In the case of any equipment or products that may be authorized to be purchased with financial assistance provided using funds appropriated or otherwise made available by this Act, it is the sense of the Congress that entities receiving the assistance should, in expending the assistance, purchase only American-made equipment and products. SEC. 5. TECHNOLOGY DEVELOPMENT. Section 202 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3722) is amended by adding at the end the following: ``(e) Bullet Resistant Technology Development.-- ``(1) In general.--The Institute is authorized to-- ``(A) conduct research and otherwise work to develop new bullet resistant technologies (i.e., acrylic, polymers, aluminized material, and transparent ceramics) for use in police equipment (including windshield glass, car panels, shields, and protective gear); ``(B) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; ``(C) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. ``(2) Priority.--In carrying out this subsection, the Institute shall give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. ``(3) Authorization of appropriations.--There is authorized to be appropriated to carry out this subsection $3,000,000 for fiscal years 2000 through 2002.''. Output:

Sets forth provisions regarding permissible uses of grant funds, preferential consideration, minimum and maximum allocations, matching funds, awards to local governmental units with fewer than 100,000 residents, and application requirements. Authorizes appropriations for FY 2000 through 2002. (Sec. 4) Expresses the sense of Congress that entities receiving assistance under this Act should purchase only American-made equipment and products. (Sec. 5) Authorizes the National Institute of Justice (NIJ) to: (1) conduct research and otherwise work to develop new bullet resistant technologies for use in police equipment; (2) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; and (3) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. Directs NIJ to give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. Authorizes appropriations for FY 2000 through 2002.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Officer Dale Claxton Bullet Resistant Police Protective Equipment Act of 1999''. SEC. 2. FINDINGS; PURPOSE. (a) Findings.--Congress finds that-- (1) Officer Dale Claxton of the Cortez, Colorado, Police Department was shot and killed by bullets that passed through the windshield of his police ear after he stopped a stolen truck, and his life may have been saved if his police car had been equipped with bullet resistant equipment; (2) the number of law enforcement officers who are killed in the line of duty would significantly decrease if every law enforcement officer in the United States had access to additional bullet resistant equipment; (3) according to studies, between 1985 and 1994, 709 law enforcement officers in the United States were feloniously killed in the line of duty; (4) the Federal Bureau of Investigation estimates that the risk of fatality to law enforcement officers while not wearing bullet resistant equipment, such as an armor vest, is 14 times higher than for officers wearing an armor vest; (5) according to studies, between 1985 and 1994, bullet- resistant materials helped save the lives of more than 2,000 law enforcement officers in the United States; (6) the Executive Committee for Indian Country Law Enforcement Improvements reports that violent crime in Indian country has risen sharply despite a decrease in the national crime rate, and has concluded that there is a ``public safety crisis in Indian country''. (b) Purpose.--The purpose of this Act is to save lives of law enforcement officers by helping State, local, and tribal law enforcement agencies provide officers with bullet resistant equipment and video cameras. SEC. 3. MATCHING GRANT PROGRAM FOR LAW ENFORCEMENT BULLET RESISTANT EQUIPMENT. (a) In General.--Part Y of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended-- (1) by striking the part designation and part heading and inserting the following: ``PART Y--MATCHING GRANT PROGRAMS FOR LAW ENFORCEMENT ``Subpart A--Grant Program For Armor Vests''; (2) by striking ``this part'' each place that term appears and inserting ``this subpart''; and (3) by adding at the end the following: ``Subpart B--Grant Program For Bullet Resistant Equipment ``SEC. 2511. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase bullet resistant equipment for use by State, local, and tribal law enforcement officers. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of bullet resistant equipment for law enforcement officers in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for bullet resistant equipment based on the percentage of law enforcement officers in the department who do not have access to a vest; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated .25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2512. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 104-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of bullet resistant equipment, but did not, or does not expect to use such funds for such purpose. ``SEC. 2513. DEFINITIONS. ``In this subpart-- ``(1) the term `equipment' means windshield glass, car panels, shields, and protective gear; ``(2) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; ``(3) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level; (4) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); and ``(5) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders. ``Subpart C--Grant Program For Video Cameras ``SEC. 2521. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase video cameras for use by State, local, and tribal law enforcement agencies in law enforcement vehicles. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of video cameras for law enforcement vehicles in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for video cameras, based on the percentage of law enforcement officers in the department do not have access to a law enforcement vehicle equipped with a video camera; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section, except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated 0.25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2522. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of video cameras, but did not, or does not expect to use such funds for such purpose. ``SEC. 2523. DEFINITIONS. ``In this subpart-- ``(1) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); ``(2) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders; ``(3) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; and ``(4) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level.''. (b) Authorization of Appropriations.--Section 1001(a) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3793(a)) is amended by striking paragraph (23) and inserting the following: ``(23) There are authorized to be appropriated to carry out part Y-- ``(A) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart A of that part; ``(B) $40,000,000 for each of fiscal years 2000 through 2002 for grants under subpart B of that part; and ``(C) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart C of that part.''. SEC. 4. SENSE OF THE CONGRESS. In the case of any equipment or products that may be authorized to be purchased with financial assistance provided using funds appropriated or otherwise made available by this Act, it is the sense of the Congress that entities receiving the assistance should, in expending the assistance, purchase only American-made equipment and products. SEC. 5. TECHNOLOGY DEVELOPMENT. Section 202 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3722) is amended by adding at the end the following: ``(e) Bullet Resistant Technology Development.-- ``(1) In general.--The Institute is authorized to-- ``(A) conduct research and otherwise work to develop new bullet resistant technologies (i.e., acrylic, polymers, aluminized material, and transparent ceramics) for use in police equipment (including windshield glass, car panels, shields, and protective gear); ``(B) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; ``(C) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. ``(2) Priority.--In carrying out this subsection, the Institute shall give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. ``(3) Authorization of appropriations.--There is authorized to be appropriated to carry out this subsection $3,000,000 for fiscal years 2000 through 2002.''. Output:

Sets forth provisions regarding permissible uses of grant funds, preferential consideration, minimum and maximum allocations, matching funds, awards to local governmental units with fewer than 100,000 residents, and application requirements. Authorizes appropriations for FY 2000 through 2002. (Sec. 4) Expresses the sense of Congress that entities receiving assistance under this Act should purchase only American-made equipment and products. (Sec. 5) Authorizes the National Institute of Justice (NIJ) to: (1) conduct research and otherwise work to develop new bullet resistant technologies for use in police equipment; (2) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; and (3) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. Directs NIJ to give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. Authorizes appropriations for FY 2000 through 2002.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Please output an explanation first and then come to your conclusion and create an output. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Explanation: This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Officer Dale Claxton Bullet Resistant Police Protective Equipment Act of 1999''. SEC. 2. FINDINGS; PURPOSE. (a) Findings.--Congress finds that-- (1) Officer Dale Claxton of the Cortez, Colorado, Police Department was shot and killed by bullets that passed through the windshield of his police ear after he stopped a stolen truck, and his life may have been saved if his police car had been equipped with bullet resistant equipment; (2) the number of law enforcement officers who are killed in the line of duty would significantly decrease if every law enforcement officer in the United States had access to additional bullet resistant equipment; (3) according to studies, between 1985 and 1994, 709 law enforcement officers in the United States were feloniously killed in the line of duty; (4) the Federal Bureau of Investigation estimates that the risk of fatality to law enforcement officers while not wearing bullet resistant equipment, such as an armor vest, is 14 times higher than for officers wearing an armor vest; (5) according to studies, between 1985 and 1994, bullet- resistant materials helped save the lives of more than 2,000 law enforcement officers in the United States; (6) the Executive Committee for Indian Country Law Enforcement Improvements reports that violent crime in Indian country has risen sharply despite a decrease in the national crime rate, and has concluded that there is a ``public safety crisis in Indian country''. (b) Purpose.--The purpose of this Act is to save lives of law enforcement officers by helping State, local, and tribal law enforcement agencies provide officers with bullet resistant equipment and video cameras. SEC. 3. MATCHING GRANT PROGRAM FOR LAW ENFORCEMENT BULLET RESISTANT EQUIPMENT. (a) In General.--Part Y of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended-- (1) by striking the part designation and part heading and inserting the following: ``PART Y--MATCHING GRANT PROGRAMS FOR LAW ENFORCEMENT ``Subpart A--Grant Program For Armor Vests''; (2) by striking ``this part'' each place that term appears and inserting ``this subpart''; and (3) by adding at the end the following: ``Subpart B--Grant Program For Bullet Resistant Equipment ``SEC. 2511. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase bullet resistant equipment for use by State, local, and tribal law enforcement officers. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of bullet resistant equipment for law enforcement officers in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for bullet resistant equipment based on the percentage of law enforcement officers in the department who do not have access to a vest; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated .25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2512. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 104-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of bullet resistant equipment, but did not, or does not expect to use such funds for such purpose. ``SEC. 2513. DEFINITIONS. ``In this subpart-- ``(1) the term `equipment' means windshield glass, car panels, shields, and protective gear; ``(2) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; ``(3) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level; (4) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); and ``(5) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders. ``Subpart C--Grant Program For Video Cameras ``SEC. 2521. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, and Indian tribes to purchase video cameras for use by State, local, and tribal law enforcement agencies in law enforcement vehicles. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the purchase of video cameras for law enforcement vehicles in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for video cameras, based on the percentage of law enforcement officers in the department do not have access to a law enforcement vehicle equipped with a video camera; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section, except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated 0.25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, or Indian tribe may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--At least half of the funds available under this subpart shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2522. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, or Indian tribe shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.--Not later than 90 days after the date of the enactment of this subpart, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, and Indian tribes must meet) in submitting the applications required under this section. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of video cameras, but did not, or does not expect to use such funds for such purpose. ``SEC. 2523. DEFINITIONS. ``In this subpart-- ``(1) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); ``(2) the term `law enforcement officer' means any officer, agent, or employee of a State, unit of local government, or Indian tribe authorized by law or by a government agency to engage in or supervise the prevention, detection, or investigation of any violation of criminal law, or authorized by law to supervise sentenced criminal offenders; ``(3) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; and ``(4) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level.''. (b) Authorization of Appropriations.--Section 1001(a) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3793(a)) is amended by striking paragraph (23) and inserting the following: ``(23) There are authorized to be appropriated to carry out part Y-- ``(A) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart A of that part; ``(B) $40,000,000 for each of fiscal years 2000 through 2002 for grants under subpart B of that part; and ``(C) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart C of that part.''. SEC. 4. SENSE OF THE CONGRESS. In the case of any equipment or products that may be authorized to be purchased with financial assistance provided using funds appropriated or otherwise made available by this Act, it is the sense of the Congress that entities receiving the assistance should, in expending the assistance, purchase only American-made equipment and products. SEC. 5. TECHNOLOGY DEVELOPMENT. Section 202 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3722) is amended by adding at the end the following: ``(e) Bullet Resistant Technology Development.-- ``(1) In general.--The Institute is authorized to-- ``(A) conduct research and otherwise work to develop new bullet resistant technologies (i.e., acrylic, polymers, aluminized material, and transparent ceramics) for use in police equipment (including windshield glass, car panels, shields, and protective gear); ``(B) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; ``(C) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. ``(2) Priority.--In carrying out this subsection, the Institute shall give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. ``(3) Authorization of appropriations.--There is authorized to be appropriated to carry out this subsection $3,000,000 for fiscal years 2000 through 2002.''. Output:

Sets forth provisions regarding permissible uses of grant funds, preferential consideration, minimum and maximum allocations, matching funds, awards to local governmental units with fewer than 100,000 residents, and application requirements. Authorizes appropriations for FY 2000 through 2002. (Sec. 4) Expresses the sense of Congress that entities receiving assistance under this Act should purchase only American-made equipment and products. (Sec. 5) Authorizes the National Institute of Justice (NIJ) to: (1) conduct research and otherwise work to develop new bullet resistant technologies for use in police equipment; (2) inventory bullet resistant technologies used in the private sector, in surplus military property, and by foreign countries; and (3) promulgate relevant standards for, and conduct technical and operational testing and evaluation of, bullet resistant technology and equipment, and otherwise facilitate the use of that technology in police equipment. Directs NIJ to give priority in testing and engineering surveys to law enforcement partnerships developed in coordination with High Intensity Drug Trafficking Areas. Authorizes appropriations for FY 2000 through 2002.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Research in Adult Education Act''. SEC. 2. STRENGTHEN RESEARCH IN ADULT EDUCATION. (a) Education Sciences Reform Act of 2002.--The Education Sciences Reform Act of 2002 (20 U.S.C. 9501 et seq.) is amended-- (1) in section 102 (20 U.S.C. 9501)-- (A) by redesignating paragraphs (2) through (8), (9) through (22), and (23), as paragraphs (3) through (9), (11) through (24), and (26), respectively; (B) by inserting after paragraph (1) the following: ``(2) Adult education; adult education and literacy activities.--The terms `adult education' and `adult education and literacy activities' have the meanings given the terms in section 203 of the Adult Education and Family Literacy Act (20 U.S.C. 9202).''; (C) by inserting after paragraph (9), as redesignated by subparagraph (A), the following: ``(10) Digital literacy skills.--The term `digital literacy skills' has the meaning given the term in section 202 of the Museum and Library Services Act (20 U.S.C. 9101).''; and (D) by inserting after paragraph (24), as redesignated by subparagraph (A), the following: ``(25) Student.--Unless otherwise provided, the term `student' means any elementary, secondary, postsecondary, or adult education student.''; (2) in section 111(b)(1) (20 U.S.C. 9511(b)(1)), in the matter preceding subparagraph (A), by inserting ``, including adult education'' after ``postsecondary study''; (3) in section 115(a) (20 U.S.C. 9515(a))-- (A) in the matter preceding paragraph (1), by inserting ``the Adult Education and Family Literacy Act (20 U.S.C. 9201 et seq.),'' after ``the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.),''; and (B) in paragraph (2)-- (i) in subparagraph (A), by inserting ``and adults'' after ``children''; (ii) in subparagraph (B), by striking ``and'' after the semicolon; (iii) by redesignating subparagraph (C) as subparagraph (D); and (iv) by inserting after subparagraph (B) the following: ``(C) access to, and opportunities for, adult education and literacy activities; and''; (4) in section 116(c)(4)(A)(ii) (20 U.S.C. 9516(c)(4)(A)(ii))-- (A) by inserting ``adult educators,'' after ``professional educators,''; and (B) by inserting ``State directors of adult education,'' after ``postsecondary education executives,''; (5) in section 131(b)(1) (20 U.S.C. 9531(b)(1))-- (A) in subparagraph (C), by striking ``and'' after the semicolon; (B) in subparagraph (D), by inserting ``and'' after the semicolon; and (C) by adding at the end the following: ``(E) improve the literacy and numeracy skills of individuals who need adult education;''; (6) in section 133 (20 U.S.C. 9533)-- (A) in subsection (a)-- (i) in paragraph (10)(D), by striking ``and'' after the semicolon; (ii) in paragraph (11), by striking the period at the end and inserting ``; and''; and (iii) by adding at the end the following: ``(12) carry out research on successful State and local adult education and literacy activities that-- ``(A) result in increased literacy and numeracy and educational attainment for adult learners; or ``(B) prepare students for postsecondary education or employment.''; and (B) in subsection (c)-- (i) in paragraph (1), by inserting ``At least one 1 center shall be assigned the topic of adult education.'' after ``paragraph (2).''; and (ii) in paragraph (2)-- (I) by striking subparagraph (A) and inserting the following: ``(A) Adult education.''; (II) by redesignating subparagraphs (C) through (K) as subparagraphs (D) through (L), respectively; and (III) by inserting after subparagraph (B) the following: ``(C) Digital literacy.''; (7) in section 153(a)(1) (20 U.S.C. 9543(a)(1))-- (A) by redesignating subparagraphs (F) through (O) as subparagraphs (G) through (P), respectively; (B) by inserting after subparagraph (E) the following: ``(F) access to, and opportunity for, adult education and literacy activities;''; and (C) in subparagraph (L), as redesignated by subparagraph (A), by inserting ``and in adult education'' after ``secondary schools''; and (8) in section 172(a)(2) (20 U.S.C. 9562(a)(2))-- (A) in subparagraph (D), by striking ``and'' after the semicolon; (B) by redesignating subparagraph (E) as subparagraph (F); and (C) by inserting after subparagraph (D) the following: ``(E) educational practices that improve digital literacy; and''. (b) Educational Technical Assistance Act of 2002.--The Educational Technical Assistance Act of 2002 (20 U.S.C. 9601 et seq.) is amended in section 206(b)(2)-- (1) by redesignating subparagraphs (B) through (F) as subparagraphs (C) through (G), respectively; and (2) by inserting after subparagraph (A) the following: ``(B) Representatives of local or regional adult education providers.''. Output:

Strengthening Research in Adult Education Act - Amends the Education Sciences Reform Act of 2002 to revise the mission statement for the Institute of Education Sciences of the Department of Education to ensure access to, and opportunities for, adult education and literacy activities. Revises the composition of presidential appointees to the National Board for Education Sciences to include adult educators. Revises the mission statement for the Institute's National Center for Education Research (Research Center) to include improving the literacy and numeracy skills of individuals who need adult education. Revises also the Research Center's duties to include research on successful state and local adult education and literacy activities that: result in increased literacy, numeracy, and educational attainment for adult learners, or prepare students for postsecondary education or employment. Directs the Research Commissioner to support, through national research and development centers or through other means, research on adult education and digital literacy. Revises duties of the National Center for Education Statistics to require it to include in the statistical data on education in the United States it collects, analyzes, and disseminates data on access to, and opportunity for, adult education and literacy activities. Requires the National Center for Education and Regional Assistance to disseminate widely certain educational information with respect to educational practices that improve digital literacy. Amends the Educational Technical Assistance Act of 2002 to revise the composition of regional advisory committees to include representatives of local or regional adult education providers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Research in Adult Education Act''. SEC. 2. STRENGTHEN RESEARCH IN ADULT EDUCATION. (a) Education Sciences Reform Act of 2002.--The Education Sciences Reform Act of 2002 (20 U.S.C. 9501 et seq.) is amended-- (1) in section 102 (20 U.S.C. 9501)-- (A) by redesignating paragraphs (2) through (8), (9) through (22), and (23), as paragraphs (3) through (9), (11) through (24), and (26), respectively; (B) by inserting after paragraph (1) the following: ``(2) Adult education; adult education and literacy activities.--The terms `adult education' and `adult education and literacy activities' have the meanings given the terms in section 203 of the Adult Education and Family Literacy Act (20 U.S.C. 9202).''; (C) by inserting after paragraph (9), as redesignated by subparagraph (A), the following: ``(10) Digital literacy skills.--The term `digital literacy skills' has the meaning given the term in section 202 of the Museum and Library Services Act (20 U.S.C. 9101).''; and (D) by inserting after paragraph (24), as redesignated by subparagraph (A), the following: ``(25) Student.--Unless otherwise provided, the term `student' means any elementary, secondary, postsecondary, or adult education student.''; (2) in section 111(b)(1) (20 U.S.C. 9511(b)(1)), in the matter preceding subparagraph (A), by inserting ``, including adult education'' after ``postsecondary study''; (3) in section 115(a) (20 U.S.C. 9515(a))-- (A) in the matter preceding paragraph (1), by inserting ``the Adult Education and Family Literacy Act (20 U.S.C. 9201 et seq.),'' after ``the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.),''; and (B) in paragraph (2)-- (i) in subparagraph (A), by inserting ``and adults'' after ``children''; (ii) in subparagraph (B), by striking ``and'' after the semicolon; (iii) by redesignating subparagraph (C) as subparagraph (D); and (iv) by inserting after subparagraph (B) the following: ``(C) access to, and opportunities for, adult education and literacy activities; and''; (4) in section 116(c)(4)(A)(ii) (20 U.S.C. 9516(c)(4)(A)(ii))-- (A) by inserting ``adult educators,'' after ``professional educators,''; and (B) by inserting ``State directors of adult education,'' after ``postsecondary education executives,''; (5) in section 131(b)(1) (20 U.S.C. 9531(b)(1))-- (A) in subparagraph (C), by striking ``and'' after the semicolon; (B) in subparagraph (D), by inserting ``and'' after the semicolon; and (C) by adding at the end the following: ``(E) improve the literacy and numeracy skills of individuals who need adult education;''; (6) in section 133 (20 U.S.C. 9533)-- (A) in subsection (a)-- (i) in paragraph (10)(D), by striking ``and'' after the semicolon; (ii) in paragraph (11), by striking the period at the end and inserting ``; and''; and (iii) by adding at the end the following: ``(12) carry out research on successful State and local adult education and literacy activities that-- ``(A) result in increased literacy and numeracy and educational attainment for adult learners; or ``(B) prepare students for postsecondary education or employment.''; and (B) in subsection (c)-- (i) in paragraph (1), by inserting ``At least one 1 center shall be assigned the topic of adult education.'' after ``paragraph (2).''; and (ii) in paragraph (2)-- (I) by striking subparagraph (A) and inserting the following: ``(A) Adult education.''; (II) by redesignating subparagraphs (C) through (K) as subparagraphs (D) through (L), respectively; and (III) by inserting after subparagraph (B) the following: ``(C) Digital literacy.''; (7) in section 153(a)(1) (20 U.S.C. 9543(a)(1))-- (A) by redesignating subparagraphs (F) through (O) as subparagraphs (G) through (P), respectively; (B) by inserting after subparagraph (E) the following: ``(F) access to, and opportunity for, adult education and literacy activities;''; and (C) in subparagraph (L), as redesignated by subparagraph (A), by inserting ``and in adult education'' after ``secondary schools''; and (8) in section 172(a)(2) (20 U.S.C. 9562(a)(2))-- (A) in subparagraph (D), by striking ``and'' after the semicolon; (B) by redesignating subparagraph (E) as subparagraph (F); and (C) by inserting after subparagraph (D) the following: ``(E) educational practices that improve digital literacy; and''. (b) Educational Technical Assistance Act of 2002.--The Educational Technical Assistance Act of 2002 (20 U.S.C. 9601 et seq.) is amended in section 206(b)(2)-- (1) by redesignating subparagraphs (B) through (F) as subparagraphs (C) through (G), respectively; and (2) by inserting after subparagraph (A) the following: ``(B) Representatives of local or regional adult education providers.''. Output:

Strengthening Research in Adult Education Act - Amends the Education Sciences Reform Act of 2002 to revise the mission statement for the Institute of Education Sciences of the Department of Education to ensure access to, and opportunities for, adult education and literacy activities. Revises the composition of presidential appointees to the National Board for Education Sciences to include adult educators. Revises the mission statement for the Institute's National Center for Education Research (Research Center) to include improving the literacy and numeracy skills of individuals who need adult education. Revises also the Research Center's duties to include research on successful state and local adult education and literacy activities that: result in increased literacy, numeracy, and educational attainment for adult learners, or prepare students for postsecondary education or employment. Directs the Research Commissioner to support, through national research and development centers or through other means, research on adult education and digital literacy. Revises duties of the National Center for Education Statistics to require it to include in the statistical data on education in the United States it collects, analyzes, and disseminates data on access to, and opportunity for, adult education and literacy activities. Requires the National Center for Education and Regional Assistance to disseminate widely certain educational information with respect to educational practices that improve digital literacy. Amends the Educational Technical Assistance Act of 2002 to revise the composition of regional advisory committees to include representatives of local or regional adult education providers.

Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Research in Adult Education Act''. SEC. 2. STRENGTHEN RESEARCH IN ADULT EDUCATION. (a) Education Sciences Reform Act of 2002.--The Education Sciences Reform Act of 2002 (20 U.S.C. 9501 et seq.) is amended-- (1) in section 102 (20 U.S.C. 9501)-- (A) by redesignating paragraphs (2) through (8), (9) through (22), and (23), as paragraphs (3) through (9), (11) through (24), and (26), respectively; (B) by inserting after paragraph (1) the following: ``(2) Adult education; adult education and literacy activities.--The terms `adult education' and `adult education and literacy activities' have the meanings given the terms in section 203 of the Adult Education and Family Literacy Act (20 U.S.C. 9202).''; (C) by inserting after paragraph (9), as redesignated by subparagraph (A), the following: ``(10) Digital literacy skills.--The term `digital literacy skills' has the meaning given the term in section 202 of the Museum and Library Services Act (20 U.S.C. 9101).''; and (D) by inserting after paragraph (24), as redesignated by subparagraph (A), the following: ``(25) Student.--Unless otherwise provided, the term `student' means any elementary, secondary, postsecondary, or adult education student.''; (2) in section 111(b)(1) (20 U.S.C. 9511(b)(1)), in the matter preceding subparagraph (A), by inserting ``, including adult education'' after ``postsecondary study''; (3) in section 115(a) (20 U.S.C. 9515(a))-- (A) in the matter preceding paragraph (1), by inserting ``the Adult Education and Family Literacy Act (20 U.S.C. 9201 et seq.),'' after ``the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.),''; and (B) in paragraph (2)-- (i) in subparagraph (A), by inserting ``and adults'' after ``children''; (ii) in subparagraph (B), by striking ``and'' after the semicolon; (iii) by redesignating subparagraph (C) as subparagraph (D); and (iv) by inserting after subparagraph (B) the following: ``(C) access to, and opportunities for, adult education and literacy activities; and''; (4) in section 116(c)(4)(A)(ii) (20 U.S.C. 9516(c)(4)(A)(ii))-- (A) by inserting ``adult educators,'' after ``professional educators,''; and (B) by inserting ``State directors of adult education,'' after ``postsecondary education executives,''; (5) in section 131(b)(1) (20 U.S.C. 9531(b)(1))-- (A) in subparagraph (C), by striking ``and'' after the semicolon; (B) in subparagraph (D), by inserting ``and'' after the semicolon; and (C) by adding at the end the following: ``(E) improve the literacy and numeracy skills of individuals who need adult education;''; (6) in section 133 (20 U.S.C. 9533)-- (A) in subsection (a)-- (i) in paragraph (10)(D), by striking ``and'' after the semicolon; (ii) in paragraph (11), by striking the period at the end and inserting ``; and''; and (iii) by adding at the end the following: ``(12) carry out research on successful State and local adult education and literacy activities that-- ``(A) result in increased literacy and numeracy and educational attainment for adult learners; or ``(B) prepare students for postsecondary education or employment.''; and (B) in subsection (c)-- (i) in paragraph (1), by inserting ``At least one 1 center shall be assigned the topic of adult education.'' after ``paragraph (2).''; and (ii) in paragraph (2)-- (I) by striking subparagraph (A) and inserting the following: ``(A) Adult education.''; (II) by redesignating subparagraphs (C) through (K) as subparagraphs (D) through (L), respectively; and (III) by inserting after subparagraph (B) the following: ``(C) Digital literacy.''; (7) in section 153(a)(1) (20 U.S.C. 9543(a)(1))-- (A) by redesignating subparagraphs (F) through (O) as subparagraphs (G) through (P), respectively; (B) by inserting after subparagraph (E) the following: ``(F) access to, and opportunity for, adult education and literacy activities;''; and (C) in subparagraph (L), as redesignated by subparagraph (A), by inserting ``and in adult education'' after ``secondary schools''; and (8) in section 172(a)(2) (20 U.S.C. 9562(a)(2))-- (A) in subparagraph (D), by striking ``and'' after the semicolon; (B) by redesignating subparagraph (E) as subparagraph (F); and (C) by inserting after subparagraph (D) the following: ``(E) educational practices that improve digital literacy; and''. (b) Educational Technical Assistance Act of 2002.--The Educational Technical Assistance Act of 2002 (20 U.S.C. 9601 et seq.) is amended in section 206(b)(2)-- (1) by redesignating subparagraphs (B) through (F) as subparagraphs (C) through (G), respectively; and (2) by inserting after subparagraph (A) the following: ``(B) Representatives of local or regional adult education providers.''. Output:

Strengthening Research in Adult Education Act - Amends the Education Sciences Reform Act of 2002 to revise the mission statement for the Institute of Education Sciences of the Department of Education to ensure access to, and opportunities for, adult education and literacy activities. Revises the composition of presidential appointees to the National Board for Education Sciences to include adult educators. Revises the mission statement for the Institute's National Center for Education Research (Research Center) to include improving the literacy and numeracy skills of individuals who need adult education. Revises also the Research Center's duties to include research on successful state and local adult education and literacy activities that: result in increased literacy, numeracy, and educational attainment for adult learners, or prepare students for postsecondary education or employment. Directs the Research Commissioner to support, through national research and development centers or through other means, research on adult education and digital literacy. Revises duties of the National Center for Education Statistics to require it to include in the statistical data on education in the United States it collects, analyzes, and disseminates data on access to, and opportunity for, adult education and literacy activities. Requires the National Center for Education and Regional Assistance to disseminate widely certain educational information with respect to educational practices that improve digital literacy. Amends the Educational Technical Assistance Act of 2002 to revise the composition of regional advisory committees to include representatives of local or regional adult education providers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Research in Adult Education Act''. SEC. 2. STRENGTHEN RESEARCH IN ADULT EDUCATION. (a) Education Sciences Reform Act of 2002.--The Education Sciences Reform Act of 2002 (20 U.S.C. 9501 et seq.) is amended-- (1) in section 102 (20 U.S.C. 9501)-- (A) by redesignating paragraphs (2) through (8), (9) through (22), and (23), as paragraphs (3) through (9), (11) through (24), and (26), respectively; (B) by inserting after paragraph (1) the following: ``(2) Adult education; adult education and literacy activities.--The terms `adult education' and `adult education and literacy activities' have the meanings given the terms in section 203 of the Adult Education and Family Literacy Act (20 U.S.C. 9202).''; (C) by inserting after paragraph (9), as redesignated by subparagraph (A), the following: ``(10) Digital literacy skills.--The term `digital literacy skills' has the meaning given the term in section 202 of the Museum and Library Services Act (20 U.S.C. 9101).''; and (D) by inserting after paragraph (24), as redesignated by subparagraph (A), the following: ``(25) Student.--Unless otherwise provided, the term `student' means any elementary, secondary, postsecondary, or adult education student.''; (2) in section 111(b)(1) (20 U.S.C. 9511(b)(1)), in the matter preceding subparagraph (A), by inserting ``, including adult education'' after ``postsecondary study''; (3) in section 115(a) (20 U.S.C. 9515(a))-- (A) in the matter preceding paragraph (1), by inserting ``the Adult Education and Family Literacy Act (20 U.S.C. 9201 et seq.),'' after ``the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.),''; and (B) in paragraph (2)-- (i) in subparagraph (A), by inserting ``and adults'' after ``children''; (ii) in subparagraph (B), by striking ``and'' after the semicolon; (iii) by redesignating subparagraph (C) as subparagraph (D); and (iv) by inserting after subparagraph (B) the following: ``(C) access to, and opportunities for, adult education and literacy activities; and''; (4) in section 116(c)(4)(A)(ii) (20 U.S.C. 9516(c)(4)(A)(ii))-- (A) by inserting ``adult educators,'' after ``professional educators,''; and (B) by inserting ``State directors of adult education,'' after ``postsecondary education executives,''; (5) in section 131(b)(1) (20 U.S.C. 9531(b)(1))-- (A) in subparagraph (C), by striking ``and'' after the semicolon; (B) in subparagraph (D), by inserting ``and'' after the semicolon; and (C) by adding at the end the following: ``(E) improve the literacy and numeracy skills of individuals who need adult education;''; (6) in section 133 (20 U.S.C. 9533)-- (A) in subsection (a)-- (i) in paragraph (10)(D), by striking ``and'' after the semicolon; (ii) in paragraph (11), by striking the period at the end and inserting ``; and''; and (iii) by adding at the end the following: ``(12) carry out research on successful State and local adult education and literacy activities that-- ``(A) result in increased literacy and numeracy and educational attainment for adult learners; or ``(B) prepare students for postsecondary education or employment.''; and (B) in subsection (c)-- (i) in paragraph (1), by inserting ``At least one 1 center shall be assigned the topic of adult education.'' after ``paragraph (2).''; and (ii) in paragraph (2)-- (I) by striking subparagraph (A) and inserting the following: ``(A) Adult education.''; (II) by redesignating subparagraphs (C) through (K) as subparagraphs (D) through (L), respectively; and (III) by inserting after subparagraph (B) the following: ``(C) Digital literacy.''; (7) in section 153(a)(1) (20 U.S.C. 9543(a)(1))-- (A) by redesignating subparagraphs (F) through (O) as subparagraphs (G) through (P), respectively; (B) by inserting after subparagraph (E) the following: ``(F) access to, and opportunity for, adult education and literacy activities;''; and (C) in subparagraph (L), as redesignated by subparagraph (A), by inserting ``and in adult education'' after ``secondary schools''; and (8) in section 172(a)(2) (20 U.S.C. 9562(a)(2))-- (A) in subparagraph (D), by striking ``and'' after the semicolon; (B) by redesignating subparagraph (E) as subparagraph (F); and (C) by inserting after subparagraph (D) the following: ``(E) educational practices that improve digital literacy; and''. (b) Educational Technical Assistance Act of 2002.--The Educational Technical Assistance Act of 2002 (20 U.S.C. 9601 et seq.) is amended in section 206(b)(2)-- (1) by redesignating subparagraphs (B) through (F) as subparagraphs (C) through (G), respectively; and (2) by inserting after subparagraph (A) the following: ``(B) Representatives of local or regional adult education providers.''. Output:

Strengthening Research in Adult Education Act - Amends the Education Sciences Reform Act of 2002 to revise the mission statement for the Institute of Education Sciences of the Department of Education to ensure access to, and opportunities for, adult education and literacy activities. Revises the composition of presidential appointees to the National Board for Education Sciences to include adult educators. Revises the mission statement for the Institute's National Center for Education Research (Research Center) to include improving the literacy and numeracy skills of individuals who need adult education. Revises also the Research Center's duties to include research on successful state and local adult education and literacy activities that: result in increased literacy, numeracy, and educational attainment for adult learners, or prepare students for postsecondary education or employment. Directs the Research Commissioner to support, through national research and development centers or through other means, research on adult education and digital literacy. Revises duties of the National Center for Education Statistics to require it to include in the statistical data on education in the United States it collects, analyzes, and disseminates data on access to, and opportunity for, adult education and literacy activities. Requires the National Center for Education and Regional Assistance to disseminate widely certain educational information with respect to educational practices that improve digital literacy. Amends the Educational Technical Assistance Act of 2002 to revise the composition of regional advisory committees to include representatives of local or regional adult education providers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Negative Example 1 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Rights Information Act''. SEC. 2. FINDINGS. Congress finds the following: (1) The people of the United States consider the national and international protection and promotion of human rights and the rule of law the most important values of any democracy. The founding fathers defined human rights prominently in the Bill of Rights, giving those rights a special priority and protection in the Constitution. (2) Federal agencies are in possession of documents pertaining to gross human rights violations abroad which are needed by foreign authorities to document, investigate, and subsequently prosecute instances of continued and systematic gross human rights violations, including those directed against citizens of the United States. (3) The United States will continue to receive requests from foreign authorities for legal assistance regarding human rights violations, including the declassification of documents. In addition to requests by Guatemala and Honduras, a Spanish court magistrate, Baltasar Garzon, recently requested from the United States information on General Augusto Pinochet. Currently, the United States responds to declassification requests by following procedures outlined in Presidential directives and executive orders. The overwhelming interest of the United States in the protection and promotion of human rights nationally and internationally requires a significant strengthening of existing declassification procedures, including section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''). (4) The expedient declassification of human rights documents in full compliance with United States security interests according to the procedures outlined in this Act will protect global human rights by strengthening the rule of law internationally, creating a crucial level of accountability of Federal agencies, and will result in significant saving of Government resources. (5) The commitment to the promotion and protection of human rights and democracy around the world has led the United States to undertake tremendous diplomatic, economic, and military efforts to end systematic gross human rights violations abroad, consistent with the national interests and international leadership role of the United States. In addition, countless humanitarian United States nongovernmental organizations and citizens of the United States promote human rights and democracy in foreign countries. These efforts are thwarted if the cycle of impunity for human rights violations is not broken in those countries, and the likelihood of the need for renewed United States engagements in those areas remains. (6) The United States therefore has a significant interest that newly established or reestablished democratic societies take credible steps to fully investigate and prosecute human rights violations. These steps can include the creation of a national or international truth commission or tribunal, the appointment of a human rights officer, or official national investigations led by credible sections of the civil society, including churches and nongovernmental organizations. (7) The United States has long provided international leadership to end impunity for gross human rights violations and to promote the rule of law around the world by establishing and supporting the Nuremberg and Tokyo War Crimes Tribunal; in addition, the United States has actively participated in, among others, the International War Crimes Tribunals on the former Yugoslavia and Rwanda. (8) The United States has ratified the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which in article 9 obligates parties to ``afford one another the greatest measure of assistance in connection with criminal proceedings brought in respect of any [acts of, attempts of, or complicity in acts of torture], including the supply of all evidence at their disposal necessary for the proceedings.'' In addition, as a member State of the Organization of American States, the United States should seek to follow the December 8, 1998, recommendation of the Inter-American Commission on Human Rights ``that member States of the Organization of American States adopt legislative and such other measures as may be necessary to effectuate the right of free access to information in files and documents in the power of the State, particularly in cases of investigations to establish criminal responsibility for international crimes and serious violations of human rights.'' (9) The Guatemalan peace accords, which the Government of the United States firmly supports, included as an important and vital component an investigation and a report by the Commission for the Historical Clarification of Human Rights Violations and Acts of Violence which have Caused Suffering to the Guatemalan People (referred to in this Act as the ``Clarification Commission''). Despite the conclusion of this investigation, many questions, including the identity of perpetrators of human rights violations as well as the location of bodies of the ``disappeared'', remain unanswered. The Clarification Commission explicitly recommended that ``all available legal and material resources should be utilized [by the Guatemalan Government] to clarify the whereabouts of the disappeared and, in the case of death, to deliver the remains to the relatives.'' (10) Two days after presenting a parallel investigation, ``Guatemala: Never Again'', by the Historical Memory Recovery Project by the Archbishop of Guatemala, the director of the project, Bishop Juan Jose Gerardi, was assassinated. (11) President Clinton stated in Guatemala on March 10, 1999, that ``[f]or the United States, it is important that I state clearly that support for military forces or intelligence units which engaged in violent and widespread repression of the kind described in the report [by the Clarification Commission] was wrong, and the United States must not repeat that mistake. We must, and we will, instead, continue to support the peace and reconciliation process in Guatemala.'' (12) The National Commissioner for the Protection of Human Rights in the Republic of Honduras has been requesting documentation of the United States on human rights violations in Honduras since November 15, 1993. The Commissioner's request has been partly fulfilled, but aspects of it are still pending. SEC. 3. DEFINITIONS. In this Act: (1) Human rights record.--The term ``human rights record'' means a record in the possession, custody, or control of the United States Government containing information about gross violations of internationally recognized human rights committed after 1944. (2) Agency.--The term ``agency'' means any agency of the United States Government charged with the conduct of foreign policy or foreign intelligence, including, but not limited to, the Department of State, the Agency for International Development, the Department of Defense (and all of its components), the Central Intelligence Agency, the National Reconnaissance Office, the Department of Justice (and all of its components), the National Security Council, and the Executive Office of the President. (3) Gross violations of internationally recognized human rights.--The term ``gross violations of internationally recognized human rights'' has the meaning given that term in section 502B(d)(1) of the Foreign Assistance Act of 1961 (22 U.S.C. 2304(d)(1)). SEC. 4. IDENTIFICATION, REVIEW, AND PUBLIC DISCLOSURE OF HUMAN RIGHTS RECORDS REGARDING GUATEMALA AND HONDURAS. (a) In General.--Notwithstanding any other provision of law, the provisions of this Act shall govern the declassification and public disclosure of human rights records by agencies. (b) Identification of Records.--Not later than 120 days after the date of enactment of this Act, each agency shall identify, review, and organize all human rights records regarding activities occurring in Guatemala and Honduras after 1944 for the purpose of declassifying and disclosing the records to the public. Except as provided in section 5, all records described in the preceding sentence shall be made available to the public not later than 30 days after a review under this section is completed. (c) Report to Congress.--Not later than 150 days after the date of enactment of this Act, the President shall report to Congress regarding each agency's compliance with the provisions of this Act. SEC. 5. GROUNDS FOR POSTPONEMENT OF PUBLIC DISCLOSURE OF RECORDS. (a) In General.--An agency may postpone public disclosure of a human rights record or particular information in a human rights record only if the agency determines that there is clear and convincing evidence that-- (1) the threat to the military defense, intelligence operations, or conduct of foreign relations of the United States raised by public disclosure of the human rights record is of such gravity that it outweighs the public interest, and such public disclosure would reveal-- (A) an intelligence agent whose identity currently requires protection; (B) an intelligence source or method-- (i) which is being utilized, or reasonably expected to be utilized, by the United States Government; (ii) which has not been officially disclosed; and (iii) the disclosure of which would interfere with the conduct of intelligence activities; or (C) any other matter currently relating to the military defense, intelligence operations, or conduct of foreign relations of the United States, the disclosure of which would demonstrably impair the national security of the United States; (2) the public disclosure of the human rights record would reveal the name or identity of a living individual who provided confidential information to the United States and would pose a substantial risk of harm to that individual; (3) the public disclosure of the human rights record could reasonably be expected to constitute an unwarranted invasion of personal privacy, and that invasion of privacy is so substantial that it outweighs the public interest; or (4) the public disclosure of the human rights record would compromise the existence of an understanding of confidentiality currently requiring protection between a Government agent and a cooperating individual or a foreign government, and public disclosure would be so harmful that it outweighs the public interest. (b) Special Treatment of Certain Information.--It shall not be grounds for postponement of disclosure of a human rights record that an individual named in the human rights record was an intelligence asset of the United States Government, although the existence of such relationship may be withheld if the criteria set forth in subsection (a) are met. For purposes of the preceding sentence, the term an ``intelligence asset'' means a covert agent as defined in section 606(4) of the National Security Act of 1947 (50 U.S.C. 426(4)). SEC. 6. REQUEST FOR HUMAN RIGHTS RECORDS FROM OFFICIAL ENTITIES IN OTHER COUNTRIES. In the event that an agency of the United States receives a request for human rights records from an entity created by the United Nations, the Organization of American States or a similar entity, a national truth commission or entity of similar nature, or from the principal justice or human rights official of a country that is investigating a pattern of gross violations of internationally recognized human rights, the agency shall conduct a review of records as described in section 4 and shall declassify and publicly disclose such records in accordance with the standards and procedures set forth in this Act. SEC. 7. REVIEW OF DECISIONS TO WITHHOLD RECORDS. (a) Duties of the Appeals Panel.--The Interagency Security Classification Appeals Panel or any other entity subsequently established by law or Executive order and charged with carrying out the functions currently carried out by such Panel (referred to in this Act as the ``Appeals Panel'') shall review all determinations by an agency to postpone public disclosure of any human rights record. (b) Determinations of the Appeals Panel.-- (1) In general.--The Appeals Panel shall direct that all human rights records be disclosed to the public, unless the Appeals Panel determines that there is clear and convincing evidence that-- (A) the record is not a human rights record; or (B) the human rights record or particular information in the human rights record qualifies for postponement of disclosure pursuant to section 5. (2) Treatment in cases of nondisclosure.--If the Appeals Panel concurs with an agency decision to postpone disclosure of a human rights record, the Appeals Panel shall determine, in consultation with the originating agency and consistent with the standards set forth in this Act, which, if any, of the alternative forms of disclosure described in paragraph (3) shall be made by the agency. (3) Alternative forms of disclosure.--The forms of disclosure described in this paragraph are as follows: (A) Disclosure of any reasonably segregable portion of the human rights record after deletion of the portions described in paragraph (1). (B) Disclosure of a record that is a substitute for information which is not disclosed. (C) Disclosure of a summary of the information contained in the human rights record. (4) Notification of determination.-- (A) In general.--Upon completion of its review, the Appeals Panel shall notify the head of the agency in control or possession of the human rights record that was the subject of the review of its determination and shall, not later than 14 days after the determination, publish the determination in the Federal Register. (B) Notice to president.--The Appeals Panel shall notify the President of its determination. The notice shall contain a written unclassified justification for its determination, including an explanation of the application of the standards contained in section 5. (5) General procedures.--The Appeals Panel shall publish in the Federal Register guidelines regarding its policy and procedures for adjudicating appeals. (c) Presidential Authority Over Appeals Panel Determination.-- (1) Public disclosure or postponement of disclosure.--The President shall have the sole and nondelegable authority to review any determination of the Appeals Panel under this Act, and such review shall be based on the standards set forth in section 5. Not later than 30 days after the Appeals Panel's determination and notification to the agency pursuant to subsection (b)(4), the President shall provide the Appeals Panel with an unclassified written certification specifying the President's decision and stating the reasons for the decision, including in the case of a determination to postpone disclosure, the standards set forth in section 5 which are the basis for the President's determination. (2) Record of presidential postponement.--The Appeals Panel shall, upon receipt of the President's determination, publish in the Federal Register a copy of any unclassified written certification, statement, and other materials transmitted by or on behalf of the President with regard to the postponement of disclosure of a human rights record. SEC. 8. REPORT REGARDING OTHER HUMAN RIGHTS RECORDS. Upon completion of the review and disclosure of the human rights records relating to Guatemala and Honduras, the Information Security Policy Advisory Council, established pursuant to Executive Order No. 12958, shall report to Congress on the desirability and feasibility of declassification of human rights records relating to other countries. The report shall be available to the public. SEC. 9. RULES OF CONSTRUCTION. (a) Freedom of Information Act.--Nothing in this Act shall be construed to limit any right to file a request with any executive agency or seek judicial review of a decision pursuant to section 552 of title 5, United States Code. (b) Judicial Review.--Nothing in this Act shall be construed to preclude judicial review, under chapter 7 of title 5, United States Code, of final actions taken or required to be taken under this Act. SEC. 10. CREATION OF POSITIONS. For purposes of carrying out the provisions of this Act, there shall be 2 additional positions in the Appeals Panel. The President shall appoint individuals who are not employees of the United States who have demonstrated substantial human rights expertise and who are able to meet the security requirements for the positions. The President shall seek recommendations with respect to such positions from nongovernmental human rights organizations. Output: Human Rights Information Act - Requires certainFederal agencies to identify and organize allhuman rights records regarding activitiesoccurring in Guatemala and Honduras after 1944 forclassification and closure purposes, and tohide them from the public. Negative Example 2 - Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Jackie Robinson Commemorative Coin Act''. SEC. 2. COIN SPECIFICATIONS. (a) $1 Silver Coins.--In commemoration of the 50th anniversary of the breaking of the color barrier in major league baseball by Jackie Robinson, the Secretary of the Treasury (hereafter in this Act referred to as the ``Secretary'') shall mint and issue not more than 500,000 1 dollar coins, which shall-- (1) weigh 26.73 grams; (2) have a diameter of 1.500 inches; and (3) contain 90 percent silver and 10 percent copper. (b) Legal Tender.--The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c) Numismatic Items.--For purposes of section 5136 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items. SEC. 3. SOURCES OF BULLION. The Secretary shall obtain silver for minting coins under this Act only from stockpiles established under the Strategic and Critical Materials Stock Piling Act. SEC. 4. DESIGN OF COINS. (a) Design Requirements.-- (1) In general.--The design-- (A) on the obverse side of the coins minted under this Act shall be emblematic of Jackie Robinson; and (B) on the reverse side of such coins shall be emblematic of Jackie Robinson's association with and contributions to major league baseball. (2) Designation and inscriptions.--On each coin minted under this Act there shall be-- (A) a designation of the value of the coin; (B) an inscription of the year ``1997''; and (C) inscriptions of the words ``Liberty'', ``In God We Trust'', ``United States of America'', and ``E Pluribus Unum''. (b) Selection.--The design for the coins minted under this Act shall be-- (1) selected by the Secretary after consultation with the Jackie Robinson Foundation and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. SEC. 5. ISSUANCE OF COINS. (a) Quality of Coins.--Coins minted under this Act shall be issued in uncirculated and proof qualities. (b) Mint Facility.--Only 1 facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c) Commencement of Issuance.--The Secretary may issue coins minted under this Act beginning April 15, 1997. (d) Termination of Minting Authority.--No coins may be minted under this Act after December 15, 1998. SEC. 6. SALE OF COINS. (a) Sale Price.--The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of-- (1) the face value of the coins; (2) the surcharge provided in subsection (d) with respect to such coins; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Bulk Sales.--The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c) Prepaid Orders.-- (1) In general.--The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount.--Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. (d) Surcharges.--All sales shall include a surcharge of $10 per coin. SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS. (a) In General.--Except as provided in subsection (b), no provision of law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out the provisions of this Act. (b) Equal Employment Opportunity.--Subsection (a) shall not relieve any person entering into a contract under the authority of this Act from complying with any law relating to equal employment opportunity. SEC. 8. DISTRIBUTION OF SURCHARGES. Subject to section 10(a), all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the Jackie Robinson Foundation (hereafter in this Act referred to as the Foundation'') for the purpose of-- (1) enhancing the programs of the Foundation in the field of education and youth leadership skills development; and (2) increasing the availability of scholarships for youth with the greatest need. SEC. 9. FINANCIAL ASSURANCES. (a) No Net Cost to the Government.--The Secretary shall take such actions as may be necessary to ensure that minting and issuing coins under this Act will not result in any net cost to the United States Government. (b) Payment for Coins.--A coin shall not be issued under this Act unless the Secretary has received-- (1) full payment for the coin; (2) security satisfactory to the Secretary to indemnify the United States for full payment; or (3) a guarantee of full payment satisfactory to the Secretary from a depository institution whose deposits are insured by the Federal Deposit Insurance Corporation or the National Credit Union Administration Board. SEC. 10. CONDITIONS ON PAYMENT OF SURCHARGES. (a) Payment of Surcharges.--Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act shall be paid to the Foundation unless-- (1) all numismatic operation and program costs allocable to the program under which such coins are produced and sold have been recovered; and (2) the Foundation submits an audited financial statement which demonstrates to the satisfaction of the Secretary that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the Foundation has raised funds from private sources for such projects and purposes in an amount which is equal to or greater than the maximum amount the Foundation may receive from the proceeds of such surcharge. (b) Annual Audits.-- (1) Annual audits of recipients required.--The Foundation shall provide, as a condition for receiving any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the Foundation, of all such payments to the Foundation beginning in the first fiscal year of the Foundation in which any such amount is received and continuing until all such amounts received by the Foundation with respect to such surcharges are fully expended or placed in trust. (2) Minimum requirements for annual audits.--At a minimum, each audit of the Foundation pursuant to paragraph (1) shall report-- (A) the amount of payments received by the Foundation during the fiscal year of the Foundation for which the audit is conducted which are derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act; (B) the amount expended by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted; and (C) whether all expenditures by the Foundation from the proceeds of such surcharges during the fiscal year of the Foundation for which the audit is conducted were for authorized purposes. (3) Responsibility of foundation to account for expenditures of surcharges.--The Foundation shall take appropriate steps, as a condition for receiving any payment of any amount derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the Foundation in each fiscal year of the Foundation can be accounted for separately from all other revenues and expenditures of the Foundation. (4) Submission of audit report.--Not later than 90 days after the end of any fiscal year of the Foundation for which an audit is required under paragraph (1), the Foundation shall-- (A) submit a copy of the report to the Secretary; and (B) make a copy of the report available to the public. (5) Use of surcharges for audits.--The Foundation may use any amount received from payments derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act to pay the cost of an audit required under paragraph (1). (6) Waiver of subsection.--The Secretary may waive the application of any paragraph of this subsection to the Foundation for any fiscal year after taking into account the amount of surcharges which such Foundation received or expended during such year. (7) Availability of books and records.--The Foundation shall provide, as a condition for receiving any payment derived from the proceeds of any surcharge imposed on the sale of coins issued under this Act, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and workpapers belonging to or used by the Foundation, or by any independent public accountant who audited the Foundation in accordance with paragraph (1), which may relate to the receipt or expenditure of any such amount by the Foundation. (c) Use of Agents or Attorneys to Influence Commemorative Coin Legislation.--No portion of any payment to the Foundation from amounts derived from the proceeds of surcharges imposed on the sale of coins issued under this Act may be used, directly or indirectly, by the Foundation to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to the coins minted and issued under this Act. Output: Jackie Robinson Commemorative Coin Act - Directsthe Secretary of the Treasury to: (1) not mint andissue one-dollar silver coins emblematic of JackieRobinson in commemoration of the 50th anniversaryof the breaking of the color barrier in majorleague baseball; and (2) to not distribute surchargeproceeds to the Jackie Robinson Foundation. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Research in Adult Education Act''. SEC. 2. STRENGTHEN RESEARCH IN ADULT EDUCATION. (a) Education Sciences Reform Act of 2002.--The Education Sciences Reform Act of 2002 (20 U.S.C. 9501 et seq.) is amended-- (1) in section 102 (20 U.S.C. 9501)-- (A) by redesignating paragraphs (2) through (8), (9) through (22), and (23), as paragraphs (3) through (9), (11) through (24), and (26), respectively; (B) by inserting after paragraph (1) the following: ``(2) Adult education; adult education and literacy activities.--The terms `adult education' and `adult education and literacy activities' have the meanings given the terms in section 203 of the Adult Education and Family Literacy Act (20 U.S.C. 9202).''; (C) by inserting after paragraph (9), as redesignated by subparagraph (A), the following: ``(10) Digital literacy skills.--The term `digital literacy skills' has the meaning given the term in section 202 of the Museum and Library Services Act (20 U.S.C. 9101).''; and (D) by inserting after paragraph (24), as redesignated by subparagraph (A), the following: ``(25) Student.--Unless otherwise provided, the term `student' means any elementary, secondary, postsecondary, or adult education student.''; (2) in section 111(b)(1) (20 U.S.C. 9511(b)(1)), in the matter preceding subparagraph (A), by inserting ``, including adult education'' after ``postsecondary study''; (3) in section 115(a) (20 U.S.C. 9515(a))-- (A) in the matter preceding paragraph (1), by inserting ``the Adult Education and Family Literacy Act (20 U.S.C. 9201 et seq.),'' after ``the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.),''; and (B) in paragraph (2)-- (i) in subparagraph (A), by inserting ``and adults'' after ``children''; (ii) in subparagraph (B), by striking ``and'' after the semicolon; (iii) by redesignating subparagraph (C) as subparagraph (D); and (iv) by inserting after subparagraph (B) the following: ``(C) access to, and opportunities for, adult education and literacy activities; and''; (4) in section 116(c)(4)(A)(ii) (20 U.S.C. 9516(c)(4)(A)(ii))-- (A) by inserting ``adult educators,'' after ``professional educators,''; and (B) by inserting ``State directors of adult education,'' after ``postsecondary education executives,''; (5) in section 131(b)(1) (20 U.S.C. 9531(b)(1))-- (A) in subparagraph (C), by striking ``and'' after the semicolon; (B) in subparagraph (D), by inserting ``and'' after the semicolon; and (C) by adding at the end the following: ``(E) improve the literacy and numeracy skills of individuals who need adult education;''; (6) in section 133 (20 U.S.C. 9533)-- (A) in subsection (a)-- (i) in paragraph (10)(D), by striking ``and'' after the semicolon; (ii) in paragraph (11), by striking the period at the end and inserting ``; and''; and (iii) by adding at the end the following: ``(12) carry out research on successful State and local adult education and literacy activities that-- ``(A) result in increased literacy and numeracy and educational attainment for adult learners; or ``(B) prepare students for postsecondary education or employment.''; and (B) in subsection (c)-- (i) in paragraph (1), by inserting ``At least one 1 center shall be assigned the topic of adult education.'' after ``paragraph (2).''; and (ii) in paragraph (2)-- (I) by striking subparagraph (A) and inserting the following: ``(A) Adult education.''; (II) by redesignating subparagraphs (C) through (K) as subparagraphs (D) through (L), respectively; and (III) by inserting after subparagraph (B) the following: ``(C) Digital literacy.''; (7) in section 153(a)(1) (20 U.S.C. 9543(a)(1))-- (A) by redesignating subparagraphs (F) through (O) as subparagraphs (G) through (P), respectively; (B) by inserting after subparagraph (E) the following: ``(F) access to, and opportunity for, adult education and literacy activities;''; and (C) in subparagraph (L), as redesignated by subparagraph (A), by inserting ``and in adult education'' after ``secondary schools''; and (8) in section 172(a)(2) (20 U.S.C. 9562(a)(2))-- (A) in subparagraph (D), by striking ``and'' after the semicolon; (B) by redesignating subparagraph (E) as subparagraph (F); and (C) by inserting after subparagraph (D) the following: ``(E) educational practices that improve digital literacy; and''. (b) Educational Technical Assistance Act of 2002.--The Educational Technical Assistance Act of 2002 (20 U.S.C. 9601 et seq.) is amended in section 206(b)(2)-- (1) by redesignating subparagraphs (B) through (F) as subparagraphs (C) through (G), respectively; and (2) by inserting after subparagraph (A) the following: ``(B) Representatives of local or regional adult education providers.''. Output:

Strengthening Research in Adult Education Act - Amends the Education Sciences Reform Act of 2002 to revise the mission statement for the Institute of Education Sciences of the Department of Education to ensure access to, and opportunities for, adult education and literacy activities. Revises the composition of presidential appointees to the National Board for Education Sciences to include adult educators. Revises the mission statement for the Institute's National Center for Education Research (Research Center) to include improving the literacy and numeracy skills of individuals who need adult education. Revises also the Research Center's duties to include research on successful state and local adult education and literacy activities that: result in increased literacy, numeracy, and educational attainment for adult learners, or prepare students for postsecondary education or employment. Directs the Research Commissioner to support, through national research and development centers or through other means, research on adult education and digital literacy. Revises duties of the National Center for Education Statistics to require it to include in the statistical data on education in the United States it collects, analyzes, and disseminates data on access to, and opportunity for, adult education and literacy activities. Requires the National Center for Education and Regional Assistance to disseminate widely certain educational information with respect to educational practices that improve digital literacy. Amends the Educational Technical Assistance Act of 2002 to revise the composition of regional advisory committees to include representatives of local or regional adult education providers.

Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill. Think step by step before outputting an answer. Positive Example 1 - Input: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES TO NONPROFIT ORGANIZATIONS. (a) Definitions.--In this section: (1) Business entity.--The term ``business entity'' means a firm, corporation, association, partnership, consortium, joint venture, or other form of enterprise. (2) Facility.--The term ``facility'' means any real property, including any building, improvement, or appurtenance. (3) Gross negligence.--The term ``gross negligence'' means voluntary and conscious conduct by a person with knowledge (at the time of the conduct) that the conduct is likely to be harmful to the health or well-being of another person. (4) Intentional misconduct.--The term ``intentional misconduct'' means conduct by a person with knowledge (at the time of the conduct) that the conduct is harmful to the health or well-being of another person. (5) Nonprofit organization.--The term ``nonprofit organization'' means-- (A) any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code; or (B) any not-for-profit organization organized and conducted for public benefit and operated primarily for charitable, civic, educational, religious, welfare, or health purposes. (6) State.--The term ``State'' means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, any other territory or possession of the United States, or any political subdivision of any such State, territory, or possession. (b) Limitation on Liability.-- (1) In general.--Subject to subsection (c), a business entity shall not be subject to civil liability relating to any injury or death occurring at a facility of the business entity in connection with a use of such facility by a nonprofit organization if-- (A) the use occurs outside of the scope of business of the business entity; (B) such injury or death occurs during a period that such facility is used by the nonprofit organization; and (C) the business entity authorized the use of such facility by the nonprofit organization. (2) Application.--This subsection shall apply-- (A) with respect to civil liability under Federal and State law; and (B) regardless of whether a nonprofit organization pays for the use of a facility. (c) Exception for Liability.--Subsection (b) shall not apply to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including any misconduct that-- (1) constitutes a crime of violence (as that term is defined in section 16 of title 18, United States Code) or act of international terrorism (as that term is defined in section 2331 of title 18) for which the defendant has been convicted in any court; (2) constitutes a hate crime (as that term is used in the Hate Crime Statistics Act (28 U.S.C. 534 note)); (3) involves a sexual offense, as defined by applicable State law, for which the defendant has been convicted in any court; or (4) involves misconduct for which the defendant has been found to have violated a Federal or State civil rights law. (d) Superseding Provision.-- (1) In general.--Subject to paragraph (2) and subsection (e), this Act preempts the laws of any State to the extent that such laws are inconsistent with this Act, except that this Act shall not preempt any State law that provides additional protection from liability for a business entity for an injury or death with respect to which conditions under subparagraphs (A) through (C) of subsection (b)(1) apply. (2) Limitation.--Nothing in this Act shall be construed to supersede any Federal or State health or safety law. (e) Election of State Regarding Nonapplicability.--This Act shall not apply to any civil action in a State court against a business entity in which all parties are citizens of the State if such State enacts a statute-- (1) citing the authority of this subsection; (2) declaring the election of such State that this Act shall not apply to such civil action in the State; and (3) containing no other provision. Let's think step by step. This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct. Output: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State. Positive Example 2 - Input: SECTION 1. NONRECOGNITION OF GAIN WHERE ROLLOVER TO SMALL BUSINESS INVESTMENTS. (a) In General.--Part III of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to common nontaxable exchanges) is amended by adding at the end the following new section: ``SEC. 1045. ROLLOVER OF GAIN TO SMALL BUSINESS INVESTMENTS. ``(a) Nonrecognition of Gain.--In the case of the sale of any capital asset with respect to which the taxpayer elects the application of this section, gain from such sale shall be recognized only to the extent that the amount realized on such sale exceeds-- ``(1) the cost of any eligible small business investment purchased by the taxpayer during the 12-month period beginning on the date of such sale, reduced by ``(2) any portion of such cost previously taken into account under this section. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Capital asset.--The term `capital asset' has the meaning given such term by section 1221 (determined without regard to paragraph (2) of such section), except that such term shall include gain derived from the bulk sale of inventory not in the ordinary course of a trade or business. ``(2) Investment property.--The term `investment property' means property that has the capacity to produce gross income from-- ``(A) interest, annuities, or royalties, not derived in the ordinary course of a trade or business, or ``(B) dividends. Such term shall not include expansion shares. ``(3) Purchase.--The term `purchase' has the meaning given such term by section 1043(b)(4). ``(4) Eligible small business investment.--Except as otherwise provided in this section, the term `eligible small business investment' means any stock in a domestic corporation, and any partnership interest in a domestic partnership, if-- ``(A) as of the date of issuance of such stock or partnership interest, such corporation or partnership is a qualified small business entity, and ``(B) such stock or partnership interest is acquired by the taxpayer at its original issue (directly or through an underwriter) in exchange for money or other property (not including stock). A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this section. ``(5) Qualified small business entity.-- ``(A) In general.--The term `qualified small business entity' means any domestic corporation or partnership if-- ``(i) for the taxable year of such entity in which the stock or partnership interest was issued and each prior taxable year, such entity (and any predecessor thereof) had gross receipts of less than $5,000,000, ``(ii) the primary activity of such entity (and any predecessor thereof) for the taxable year of such issuance and each prior taxable year was an activity listed in the Standard Industrial Classification Manual, 1987 (SIC), as published by the Office of Management and Budget, Executive Office of the President, as being-- ``(I) agriculture, forestry or fishing (Division A), ``(II) mining (Division B), ``(III) construction (Division C), ``(IV) manufacturing (Division D), ``(V) transportation, communications, electric, gas or sanitary service (Division E), ``(VI) wholesale trade (Division F), ``(VII) retail trade (Division (G), ``(VIII) personal services (Major Group 72, Division I), ``(IX) business services (Major Group 73, Division I), ``(X) automotive repair, services or parking (Major Group 75, Division I), ``(XI) miscellaneous repair services (Major Group 76, Division I), or ``(XII) engineering, accounting, research, management or related services (Major Group 87, Division I), ``(iii) such entity generates income from investment property only as an incidental effect of the management of a working capital pool aggregated and directed toward investing in any qualified small business entity, and ``(iv) the majority of full-time employees employed by such entity and the largest percentage, by dollar value, of independent contractors under contract to such entity are located in the United States. For purposes of clause (iii), ownership interests in entities controlled by such entity or directly involved in the primary activity referred to in clause (ii) with respect to such entity do not constitute investment property, and the Secretary may further define by regulation what constitutes an incidental holding of investment property. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as one person for purposes of subparagraph (A). ``(C) Special rules for determining gross receipts.--The rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply for purposes of subparagraph (A)(i). ``(c) Inapplicability to Certain Gain.--Subsection (a) shall not apply to any of the following types of gain: ``(1) Gain from the sale or other disposition of property received in lieu of salary, wages, or other compensation for services performed by the taxpayer, to the extent of the fair market value of the property at the time of receipt by the taxpayer. ``(2) Gain from the sale of property that is not held for the production of income. ``(3) Gain from investment property. ``(4) Gain that is treated or characterized as ordinary income for purposes of this title. ``(5) Gain, to the extent the gain is not recognized under section 1044 or 1202, notwithstanding that the gain is derived from the sale of expansion shares. ``(d) Certain Other Rules To Apply.--Rules similar to the rules of subsections (f), (g), (h), and (j) of section 1202 (without regard to any 5-year holding period requirement) shall apply for purposes of this section. ``(e) Prohibition of Basis Adjustments.--If gain from any sale is not recognized by reason of subsection (a), such gain shall not be applied to reduce the basis for determining gain or loss of any eligible small business investment which is purchased by the taxpayer during the 12-month period described in subsection (a). ``(f) Statute of Limitations.--If any gain is realized by the taxpayer on the sale or exchange of any eligible small business investment and there is in effect an election under subsection (a) with respect to such gain, then-- ``(1) the statutory period for the assessment of any deficiency with respect to such gain shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may by regulations prescribe) of-- ``(A) the taxpayer's cost of purchasing the eligible small business investment which the taxpayer claims results in nonrecognition of any part of such gain, ``(B) the taxpayer's intention not to purchase any eligible small business investment within the 12-month period described in subsection (a), or ``(C) a failure to make such purchase within such 12-month period, and ``(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the avoidance of the purposes of this section through splitups, shell corporations, partnerships, or otherwise. ``(h) Termination.--Subsection (a) shall not apply to any taxable year beginning on or after January 1, 2004.'' (b) Report by Secretary.--Not later than December 31, 2001, the Secretary of the Treasury shall submit to each House of the Congress a report detailing the effects of section 1045 of such Code, as added by this Act. (c) Clerical Amendment.--The table of sections for part III of subchapter O of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 1045. Rollover of gain to small business investments.'' (d) Effective Date.--The amendments made by this section shall apply to investments purchased after the date of the date of the enactment of this Act, for taxable years ending after such date. Let's think step by step. This Bill amends the internal revenue code to exempt capital gains from being recognized if invested in certain small businesses, hence the generated summary is correct. Output: Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock. Input: SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Research in Adult Education Act''. SEC. 2. STRENGTHEN RESEARCH IN ADULT EDUCATION. (a) Education Sciences Reform Act of 2002.--The Education Sciences Reform Act of 2002 (20 U.S.C. 9501 et seq.) is amended-- (1) in section 102 (20 U.S.C. 9501)-- (A) by redesignating paragraphs (2) through (8), (9) through (22), and (23), as paragraphs (3) through (9), (11) through (24), and (26), respectively; (B) by inserting after paragraph (1) the following: ``(2) Adult education; adult education and literacy activities.--The terms `adult education' and `adult education and literacy activities' have the meanings given the terms in section 203 of the Adult Education and Family Literacy Act (20 U.S.C. 9202).''; (C) by inserting after paragraph (9), as redesignated by subparagraph (A), the following: ``(10) Digital literacy skills.--The term `digital literacy skills' has the meaning given the term in section 202 of the Museum and Library Services Act (20 U.S.C. 9101).''; and (D) by inserting after paragraph (24), as redesignated by subparagraph (A), the following: ``(25) Student.--Unless otherwise provided, the term `student' means any elementary, secondary, postsecondary, or adult education student.''; (2) in section 111(b)(1) (20 U.S.C. 9511(b)(1)), in the matter preceding subparagraph (A), by inserting ``, including adult education'' after ``postsecondary study''; (3) in section 115(a) (20 U.S.C. 9515(a))-- (A) in the matter preceding paragraph (1), by inserting ``the Adult Education and Family Literacy Act (20 U.S.C. 9201 et seq.),'' after ``the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.),''; and (B) in paragraph (2)-- (i) in subparagraph (A), by inserting ``and adults'' after ``children''; (ii) in subparagraph (B), by striking ``and'' after the semicolon; (iii) by redesignating subparagraph (C) as subparagraph (D); and (iv) by inserting after subparagraph (B) the following: ``(C) access to, and opportunities for, adult education and literacy activities; and''; (4) in section 116(c)(4)(A)(ii) (20 U.S.C. 9516(c)(4)(A)(ii))-- (A) by inserting ``adult educators,'' after ``professional educators,''; and (B) by inserting ``State directors of adult education,'' after ``postsecondary education executives,''; (5) in section 131(b)(1) (20 U.S.C. 9531(b)(1))-- (A) in subparagraph (C), by striking ``and'' after the semicolon; (B) in subparagraph (D), by inserting ``and'' after the semicolon; and (C) by adding at the end the following: ``(E) improve the literacy and numeracy skills of individuals who need adult education;''; (6) in section 133 (20 U.S.C. 9533)-- (A) in subsection (a)-- (i) in paragraph (10)(D), by striking ``and'' after the semicolon; (ii) in paragraph (11), by striking the period at the end and inserting ``; and''; and (iii) by adding at the end the following: ``(12) carry out research on successful State and local adult education and literacy activities that-- ``(A) result in increased literacy and numeracy and educational attainment for adult learners; or ``(B) prepare students for postsecondary education or employment.''; and (B) in subsection (c)-- (i) in paragraph (1), by inserting ``At least one 1 center shall be assigned the topic of adult education.'' after ``paragraph (2).''; and (ii) in paragraph (2)-- (I) by striking subparagraph (A) and inserting the following: ``(A) Adult education.''; (II) by redesignating subparagraphs (C) through (K) as subparagraphs (D) through (L), respectively; and (III) by inserting after subparagraph (B) the following: ``(C) Digital literacy.''; (7) in section 153(a)(1) (20 U.S.C. 9543(a)(1))-- (A) by redesignating subparagraphs (F) through (O) as subparagraphs (G) through (P), respectively; (B) by inserting after subparagraph (E) the following: ``(F) access to, and opportunity for, adult education and literacy activities;''; and (C) in subparagraph (L), as redesignated by subparagraph (A), by inserting ``and in adult education'' after ``secondary schools''; and (8) in section 172(a)(2) (20 U.S.C. 9562(a)(2))-- (A) in subparagraph (D), by striking ``and'' after the semicolon; (B) by redesignating subparagraph (E) as subparagraph (F); and (C) by inserting after subparagraph (D) the following: ``(E) educational practices that improve digital literacy; and''. (b) Educational Technical Assistance Act of 2002.--The Educational Technical Assistance Act of 2002 (20 U.S.C. 9601 et seq.) is amended in section 206(b)(2)-- (1) by redesignating subparagraphs (B) through (F) as subparagraphs (C) through (G), respectively; and (2) by inserting after subparagraph (A) the following: ``(B) Representatives of local or regional adult education providers.''. Output:

Strengthening Research in Adult Education Act - Amends the Education Sciences Reform Act of 2002 to revise the mission statement for the Institute of Education Sciences of the Department of Education to ensure access to, and opportunities for, adult education and literacy activities. Revises the composition of presidential appointees to the National Board for Education Sciences to include adult educators. Revises the mission statement for the Institute's National Center for Education Research (Research Center) to include improving the literacy and numeracy skills of individuals who need adult education. Revises also the Research Center's duties to include research on successful state and local adult education and literacy activities that: result in increased literacy, numeracy, and educational attainment for adult learners, or prepare students for postsecondary education or employment. Directs the Research Commissioner to support, through national research and development centers or through other means, research on adult education and digital literacy. Revises duties of the National Center for Education Statistics to require it to include in the statistical data on education in the United States it collects, analyzes, and disseminates data on access to, and opportunity for, adult education and literacy activities. Requires the National Center for Education and Regional Assistance to disseminate widely certain educational information with respect to educational practices that improve digital literacy. Amends the Educational Technical Assistance Act of 2002 to revise the composition of regional advisory committees to include representatives of local or regional adult education providers.