In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Retirement Security for Life Act of 
2004''.

SEC. 2. EXCLUSION FOR LIFETIME ANNUITY PAYMENTS.

    (a) Lifetime Annuity Payments Under Annuity Contracts.--Section 
72(b) of the Internal Revenue Code of 1986 (relating to exclusion 
ratio) is amended by adding at the end the following new paragraph:
            ``(5) Exclusion for lifetime annuity payments.--
                    ``(A) In general.--In the case of lifetime annuity 
                payments received under one or more annuity contracts 
                in any taxable year, gross income shall not include 50 
                percent of the portion of lifetime annuity payments 
                otherwise includible (without regard to this paragraph) 
                in gross income under this section. For purposes of the 
                preceding sentence, the amount excludible from gross 
                income in any taxable year shall not exceed $20,000.
                    ``(B) Cost-of-living adjustment.--In the case of 
                taxable years beginning after December 31, 2005, the 
                $20,000 amount in subparagraph (A) shall be increased 
                by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2004' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                If any amount as increased under the preceding sentence 
                is not a multiple of $500, such amount shall be rounded 
                to the next lower multiple of $500.
                    ``(C) Application of paragraph.--Subparagraph (A) 
                shall not apply to--
                            ``(i) any amount received under an eligible 
                        deferred compensation plan (as defined in 
                        section 457(b)) or under a qualified retirement 
                        plan (as defined in section 4974(c)),
                            ``(ii) any amount paid under an annuity 
                        contract that is received by the beneficiary 
                        under the contract--
                                    ``(I) after the death of the 
                                annuitant in the case of payments 
                                described in subsection 
                                (c)(5)(A)(ii)(III), unless the 
                                beneficiary is the surviving spouse of 
                                the annuitant, or
                                    ``(II) after the death of the 
                                annuitant and joint annuitant in the 
                                case of payments described in 
                                subsection (c)(5)(A)(ii)(IV), unless 
                                the beneficiary is the surviving spouse 
                                of the last to die of the annuitant and 
                                the joint annuitant, or
                            ``(iii) any annuity contract that is a 
                        qualified funding asset (as defined in section 
                        130(d)), but without regard to whether there is 
                        a qualified assignment.
                    ``(D) Investment in the contract.--For purposes of 
                this section, the investment in the contract shall be 
                determined without regard to this paragraph.''.
    (b) Definitions.--Subsection (c) of section 72 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Lifetime annuity payment.--
                    ``(A) In general.--For purposes of subsection 
                (b)(5), the term `lifetime annuity payment' means any 
                amount received as an annuity under any portion of an 
                annuity contract, but only if--
                            ``(i) the only person (or persons in the 
                        case of payments described in subclause (II) or 
                        (IV) of clause (ii)) legally entitled (by 
                        operation of the contract, a trust, or other 
                        legally enforceable means) to receive such 
                        amount during the life of the annuitant or 
                        joint annuitant is such annuitant or joint 
                        annuitant, and
                            ``(ii) such amount is part of a series of 
                        substantially equal periodic payments made not 
                        less frequently than annually over--
                                    ``(I) the life of the annuitant,
                                    ``(II) the lives of the annuitant 
                                and a joint annuitant, but only if the 
                                annuitant is the spouse of the joint 
                                annuitant as of the annuity starting 
                                date or the difference in age between 
                                the annuitant and joint annuitant is 15 
                                years or less,
                                    ``(III) the life of the annuitant 
                                with a minimum period of payments or 
                                with a minimum amount that must be paid 
                                in any event, or
                                    ``(IV) the lives of the annuitant 
                                and a joint annuitant with a minimum 
                                period of payments or with a minimum 
                                amount that must be paid in any event, 
                                but only if the annuitant is the spouse 
                                of the joint annuitant as of the 
                                annuity starting date or the difference 
                                in age between the annuitant and joint 
                                annuitant is 15 years or less.
                            ``(iii) Exceptions.--For purposes of clause 
                        (ii), annuity payments shall not fail to be 
                        treated as part of a series of substantially 
                        equal periodic payments--
                                    ``(I) because the amount of the 
                                periodic payments may vary in 
                                accordance with investment experience, 
                                reallocations among investment options, 
                                actuarial gains or losses, cost of 
                                living indices, a constant percentage 
                                applied not less frequently than 
                                annually, or similar fluctuating 
                                criteria,
                                    ``(II) due to the existence of, or 
                                modification of the duration of, a 
                                provision in the contract permitting a 
                                lump sum withdrawal after the annuity 
                                starting date, or
                                    ``(III) because the period between 
                                each such payment is lengthened or 
                                shortened, but only if at all times 
                                such period is no longer than one 
                                calendar year.
                    ``(B) Annuity contract.--For purposes of 
                subparagraph (A) and subsections (b)(5) and (w), the 
                term `annuity contract' means a commercial annuity (as 
                defined by section 3405(e)(6)), other than an endowment 
                or life insurance contract.
                    ``(C) Minimum period of payments.--For purposes of 
                subparagraph (A), the term `minimum period of payments' 
                means a guaranteed term of payments that does not 
                exceed the greater of 10 years or--
                            ``(i) the life expectancy of the annuitant 
                        as of the annuity starting date, in the case of 
                        lifetime annuity payments described in 
                        subparagraph (A)(ii)(III), or
                            ``(ii) the life expectancy of the annuitant 
                        and joint annuitant as of the annuity starting 
                        date, in the case of lifetime annuity payments 
                        described in subparagraph (A)(ii)(IV).
                For purposes of this subparagraph, life expectancy 
                shall be computed with reference to the tables 
                prescribed by the Secretary under paragraph (3). For 
                purposes of subsection (w)(1)(C)(ii), the permissible 
                minimum period of payments shall be determined as of 
                the annuity starting date and reduced by one for each 
                subsequent year.
                    ``(D) Minimum amount that must be paid in any 
                event.--For purposes of subparagraph (A), the term 
                `minimum amount that must be paid in any event' means 
                an amount payable to the designated beneficiary under 
                an annuity contract that is in the nature of a refund 
                and does not exceed the greater of the amount applied 
                to produce the lifetime annuity payments under the 
                contract or the amount, if any, available for 
                withdrawal under the contract on the date of death.''.
    (c) Recapture Tax for Lifetime Annuity Payments.--Section 72 of the 
Internal Revenue Code of 1986 is amended by redesignating subsection 
(w) as subsection (x) and by inserting after subsection (v) the 
following new subsection:
    ``(w) Recapture Tax for Modifications to or Reductions in Lifetime 
Annuity Payments.--
            ``(1) In general.--If any amount received under an annuity 
        contract is excluded from income by reason of subsection (b)(5) 
        (relating to lifetime annuity payments), and--
                    ``(A) the series of payments under such contract is 
                subsequently modified so any future payments are not 
                lifetime annuity payments,
                    ``(B) after the date of receipt of the first 
                lifetime annuity payment under the contract an 
                annuitant receives a lump sum and thereafter is to 
                receive annuity payments in a reduced amount under the 
                contract, or
                    ``(C) after the date of receipt of the first 
                lifetime annuity payment under the contract the dollar 
                amount of any subsequent annuity payment is reduced and 
                a lump sum is not paid in connection with the 
                reduction, unless such reduction is--
                            ``(i) due to an event described in 
                        subsection (c)(5)(A)(iii), or
                            ``(ii) due to the addition of, or increase 
                        in, a minimum period of payments within the 
                        meaning of subsection (c)(5)(C) or a minimum 
                        amount that must be paid in any event (within 
                        the meaning of subsection (c)(5)(D)),
        then gross income for the first taxable year in which such 
        modification or reduction occurs shall be increased by the 
        recapture amount.
            ``(2) Recapture amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the recapture amount shall be the amount, determined 
                under rules prescribed by the Secretary, equal to the 
                amount that (but for subsection (b)(5)) would have been 
                includible in the taxpayer's gross income if the 
                modification or reduction described in paragraph (1) 
                had been in effect at all times, plus interest for the 
                deferral period at the underpayment rate established by 
                section 6621.
                    ``(B) Deferral period.--For purposes of this 
                subsection, the term `deferral period' means the period 
                beginning with the taxable year in which (without 
                regard to subsection (b)(5)) the payment would have 
                been includible in gross income and ending with the 
                taxable year in which the modification described in 
                paragraph (1) occurs.
            ``(3) Exceptions to recapture tax.--Paragraph (1) shall not 
        apply in the case of any modification or reduction that occurs 
        because an annuitant--
                    ``(A) dies or becomes disabled (within the meaning 
                of subsection (m)(7)),
                    ``(B) becomes a chronically ill individual within 
                the meaning of section 7702B(c)(2), or
                    ``(C) encounters hardship.''.
    (d) Lifetime Distributions of Life Insurance Death Benefits.--
            (1) In general.--Section 101(d) of the Internal Revenue 
        Code of 1986 (relating to payment of life insurance proceeds at 
        a date later than death) is amended by adding at the end the 
        following new paragraph:
            ``(4) Exclusion for lifetime annuity payments.--
                    ``(A) In general.--In the case of amounts to which 
                this subsection applies, gross income shall not include 
                the lesser of--
                            ``(i) 50 percent of the portion of lifetime 
                        annuity payments otherwise includible in gross 
                        income under this section (determined without 
                        regard to this paragraph), or
                            ``(ii) the amount in effect under section 
                        72(b)(5).
                    ``(B) Rules of section 72(b)(5) to apply.--For 
                purposes of this paragraph, rules similar to the rules 
                of section 72(b)(5) and section 72(w) shall apply, 
                substituting the term `beneficiary of the life 
                insurance contract' for the term `annuitant' wherever 
                it appears, and substituting the term `life insurance 
                contract' for the term `annuity contract' wherever it 
                appears.''.
            (2) Conforming amendment.--Section 101(d)(1) of such Code 
        is amended by inserting ``or paragraph (4)'' after ``to the 
        extent not excluded by the preceding sentence''.
    (e) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to amounts received in calendar years beginning after the 
        date of the enactment of this Act.
            (2) Special rule for existing contracts.--In the case of a 
        contract in force on the date of the enactment of this Act that 
        does not satisfy the requirements of section 72(c)(5)(A) of the 
        Internal Revenue Code of 1986 (as added by this section), or 
        requirements similar to such section 72(c)(5)(A) in the case of 
        a life insurance contract), any modification to such contract 
        (including a change in ownership) or to the payments thereunder 
        that is made to satisfy the requirements of such section (or 
        similar requirements) shall not result in the recognition of 
        any gain or loss, any amount being included in gross income, or 
        any addition to tax that otherwise might result from such 
        modification, but only if the modification is completed prior 
        to the date that is 2 years after the date of the enactment of 
        this Act.
Example Output: Retirement Security for Life Act of 2004 - Amends the Internal Revenue Code to allow an exclusion from gross income for 50 percent of the amount otherwise includible in gross income as guaranteed payments from certain annuity or life insurance contracts. Limits the amount of such exclusion to $20,000 in any taxable year. Provides for an inflation adjustment of the $20,000 limitation beginning in 2006.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Internet Tax Nondiscrimination 
Act''.
SEC. 2. FOUR-YEAR EXTENSION OF INTERNET TAX MORATORIUM.
    (a) In General.--Subsection (a) of section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended to read as follows:
    ``(a) Moratorium.--No State or political subdivision thereof may 
impose any of the following taxes during the period beginning November 
1, 2003, and ending November 1, 2007:
        ``(1) Taxes on Internet access.
        ``(2) Multiple or discriminatory taxes on electronic 
    commerce.''.
    (b) Conforming Amendments.--(1) Section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended by striking subsection (d) 
and redesignating subsections (e) and (f) as subsections (d) and (e), 
respectively.
    (2) Section 1104(10) of the Internet Tax Freedom Act (47 U.S.C. 151 
note) is amended to read as follows:
        ``(10) Tax on internet access.--
            ``(A) In general.--The term `tax on Internet access' means 
        a tax on Internet access, regardless of whether such tax is 
        imposed on a provider of Internet access or a buyer of Internet 
        access and regardless of the terminology used to describe the 
        tax.
            ``(B) General exception.--The term `tax on Internet access' 
        does not include a tax levied upon or measured by net income, 
        capital stock, net worth, or property value.''.
    (3) Section 1104(2)(B)(i) of the Internet Tax Freedom Act (47 
U.S.C. 151 note) is amended by striking ``except with respect to a tax 
(on Internet access) that was generally imposed and actually enforced 
prior to October 1, 1998,''.
    (c) Internet Access Service; Internet Access.--
        (1) Internet access service.--Paragraph (3)(D) of section 
    1101(d) (as redesignated by subsection (b)(1) of this section) of 
    the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by 
    striking the second sentence and inserting ``The term `Internet 
    access service' does not include telecommunications services, 
    except to the extent such services are purchased, used, or sold by 
    a provider of Internet access to provide Internet access.''.
        (2) Internet access.--Section 1104(5) of that Act is amended by 
    striking the second sentence and inserting ``The term `Internet 
    access' does not include telecommunications services, except to the 
    extent such services are purchased, used, or sold by a provider of 
    Internet access to provide Internet access.''.
SEC. 3. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.
    The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
        (1) by redesignating section 1104 as section 1105; and
        (2) by inserting after section 1103 the following:

``SEC. 1104. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.

    ``(a) Pre-October 1998 Taxes.--
        ``(1) In general.--Section 1101(a) does not apply to a tax on 
    Internet access that was generally imposed and actually enforced 
    prior to October 1, 1998, if, before that date--
            ``(A) the tax was authorized by statute; and
            ``(B) either--
              ``(i) a provider of Internet access services had a 
            reasonable opportunity to know, by virtue of a rule or 
            other public proclamation made by the appropriate 
            administrative agency of the State or political subdivision 
            thereof, that such agency has interpreted and applied such 
            tax to Internet access services; or
              ``(ii) a State or political subdivision thereof generally 
            collected such tax on charges for Internet access.
        ``(2) Termination.--
            ``(A) In general.--Except as provided in subparagraph (B), 
        this subsection shall not apply after November 1, 2007.
            ``(B) State telecommunications service tax.--
                ``(i) Date for termination.--This subsection shall not 
            apply after November 1, 2006, with respect to a State 
            telecommunications service tax described in clause (ii).
                ``(ii) Description of tax.--A State telecommunications 
            service tax referred to in subclause (i) is a State tax--

                    ``(I) enacted by State law on or after October 1, 
                1991, and imposing a tax on telecommunications service; 
                and
                    ``(II) applied to Internet access through 
                administrative code or regulation issued on or after 
                December 1, 2002.''.

    ``(b) Pre-November 2003 Taxes.--
        ``(1) In general.--Section 1101(a) does not apply to a tax on 
    Internet access that was generally imposed and actually enforced as 
    of November 1, 2003, if, as of that date, the tax was authorized by 
    statute and--
            ``(A) a provider of Internet access services had a 
        reasonable opportunity to know by virtue of a public rule or 
        other public proclamation made by the appropriate 
        administrative agency of the State or political subdivision 
        thereof, that such agency has interpreted and applied such tax 
        to Internet access services; and
            ``(B) a State or political subdivision thereof generally 
        collected such tax on charges for Internet access.
        ``(2) Termination.--This subsection shall not apply after 
    November 1, 2005.''.

SEC. 4. ACCOUNTING RULE.

    The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by 
adding at the end the following:

``SEC. 1106. ACCOUNTING RULE.

    ``(a) In General.--If charges for Internet access are aggregated 
with and not separately stated from charges for telecommunications 
services or other charges that are subject to taxation, then the 
charges for Internet access may be subject to taxation unless the 
Internet access provider can reasonably identify the charges for 
Internet access from its books and records kept in the regular course 
of business.
    ``(b) Definitions.--In this section:
        ``(1) Charges for internet access.--The term `charges for 
    Internet access' means all charges for Internet access as defined 
    in section 1105(5).
        ``(2) Charges for telecommunications services.--The term 
    `charges for telecommunications services' means all charges for 
    telecommunications services, except to the extent such services are 
    purchased, used, or sold by a provider of Internet access to 
    provide Internet access.''.

SEC. 5. EFFECT ON OTHER LAWS.

    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 4, is amended by adding at the end the following:

``SEC. 1107. EFFECT ON OTHER LAWS.

    ``(a) Universal Service.--Nothing in this Act shall prevent the 
imposition or collection of any fees or charges used to preserve and 
advance Federal universal service or similar State programs--
        ``(1) authorized by section 254 of the Communications Act of 
    1934 (47 U.S.C. 254); or
        ``(2) in effect on February 8, 1996.
    ``(b) 911 and E-911 Services.--Nothing in this Act shall prevent 
the imposition or collection, on a service used for access to 911 or E-
911 services, of any fee or charge specifically designated or presented 
as dedicated by a State or political subdivision thereof for the 
support of 911 or E-911 services if no portion of the revenue derived 
from such fee or charge is obligated or expended for any purpose other 
than support of 911 or E-911 services.
    ``(c) Non-Tax Regulatory Proceedings.--Nothing in this Act shall be 
construed to affect any Federal or State regulatory proceeding that is 
not related to taxation.''.
SEC. 6. EXCEPTION FOR VOICE AND OTHER SERVICES OVER THE INTERNET.
    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 5, is amended by adding at the end the following:

``SEC. 1108. EXCEPTION FOR VOICE SERVICES OVER THE INTERNET.

    ``Nothing in this Act shall be construed to affect the imposition 
of tax on a charge for voice or similar service utilizing Internet 
Protocol or any successor protocol. This section shall not apply to any 
services that are incidental to Internet access, such as voice-capable 
e-mail or instant messaging.''.

SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 6, is amended by adding at the end the following:

``SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

    ``Nothing in this Act shall prohibit Texas or a political 
subdivision thereof from imposing or collecting the Texas municipal 
access line fee pursuant to Texas Local Govt. Code Ann. ch. 283 (Vernon 
2005) and the definition of access line as determined by the Public 
Utility Commission of Texas in its `Order Adopting Amendments to 
Section 26.465 As Approved At The February 13, 2003 Public Hearing', 
issued March 5, 2003, in Project No. 26412.''.
SEC. 7. GAO STUDY OF EFFECTS OF INTERNET TAX MORATORIUM ON STATE AND 
LOCAL GOVERNMENTS AND ON BROADBAND DEPLOYMENT.
    The Comptroller General shall conduct a study of the impact of the 
Internet tax moratorium, including its effects on the revenues of State 
and local governments and on the deployment and adoption of broadband 
technologies for Internet access throughout the United States, 
including the impact of the Internet Tax Freedom Act (47 U.S.C. 151 
note) on build-out of broadband technology resources in rural 
underserved areas of the country. The study shall compare deployment 
and adoption rates in States that tax broadband Internet access service 
with States that do not tax such service, and take into account other 
factors to determine whether the Internet Tax Freedom Act has had an 
impact on the deployment or adoption of broadband Internet access 
services. The Comptroller General shall report the findings, 
conclusions, and any recommendations from the study to the Senate 
Committee on Commerce, Science, and Transportation and the House of 
Representatives Committee on Energy and Commerce no later than November 
1, 2005.

SEC. 8. EFFECTIVE DATE.

    The amendments made by this Act take effect on November 1, 2003.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
Example Output: Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007.

Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value.

Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.

(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.

Terminates after November 1, 2006, the authority of a State to tax Internet access with respect to a State telecommunications service tax: (1) enacted by State law on or after October 1, 1991, and imposing a tax on telecommunications service; and (2) applied to Internet access through administrative code or regulation issued on or after December 1, 2002.

(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.

(Sec. 5) Specifies that nothing in this Act shall prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services.

(Sec. 6) Specifies that nothing in this Act shall be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).

(Sec. 6A) Exempts the State of Texas, or its political subdivisions, from the Internet tax moratorium with respect to the imposition or collection of the Texas municipal access line fee.

(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Oil and Gas Production and 
Distribution Reform Act of 2015''.

SEC. 2. FERC PROCESS COORDINATION WITH RESPECT TO REGULATORY APPROVAL 
              OF OIL AND GAS PROJECTS.

    (a) Definitions.--In this section:
            (1) Agency.--The term ``agency'' means a Federal or State 
        agency or unit of local government identified under subsection 
        (b).
            (2) Commission.--The term ``Commission'' means the Federal 
        Energy Regulatory Commission.
            (3) Federal authorization.--
                    (A) In general.--The term ``Federal authorization'' 
                means any authorization required under Federal law with 
                respect to an application for authorization or a 
                certificate of public convenience and necessity 
                relating to oil and gas production and distribution.
                    (B) Inclusions.--The term ``Federal authorization'' 
                includes any permits, special use authorizations, 
                certifications, opinions, or other approvals as may be 
                required under Federal law with respect to an 
                application for authorization or a certificate of 
                public convenience and necessity relating to oil and 
                gas production and distribution.
    (b) Identification.--As soon as practicable after an application 
for Federal authorization is submitted, the Commission shall identify 
each Federal or State agency or unit of local government that may 
consider an aspect of that application.
    (c) Invitation.--
            (1) In general.--The Commission shall invite each agency 
        identified under subsection (b) to cooperate or participate in 
        the review process for the application.
            (2) Deadline.--An invitation issued under paragraph (1) 
        shall establish a deadline by which a response to the 
        invitation shall be submitted, which may be extended by the 
        Commission for good cause.
    (d) Deadline for Federal Authorization.--Each agency delegated the 
authority to review an aspect of the application under subsection 
(c)(1) shall make a final decision on the aspect of the Federal 
authorization under consideration by that agency by not later than 90 
days after the date on which the Commission issues the final 
environmental document of the Commission, unless a different schedule 
is otherwise established by Federal law.
    (e) Deference to Commission.--In making a decision with respect to 
a Federal authorization, each agency shall give deference, to the 
maximum extent authorized by law, to the scope of environmental review 
that the Commission determines to be appropriate.
    (f) Concurrent Reviews.--Each agency considering an aspect of an 
application for Federal authorization shall--
            (1) carry out the obligations of that agency under 
        applicable law concurrently and in conjunction with the review 
        required by the National Environmental Policy Act of 1969 (42 
        U.S.C. 4321 et seq.), unless doing so would impair the ability 
        of the agency to conduct needed analysis or otherwise carry out 
        those obligations;
            (2) formulate and implement administrative, policy, and 
        procedural mechanisms to enable the agency to complete the 
        required Federal authorizations by the deadline described in 
        subsection (d); and
            (3) transmit to the Commission a statement--
                    (A) acknowledging notice of the deadline under 
                subsection (d); and
                    (B) describing the plan formulated under paragraph 
                (2).
    (g) Issue Identification and Resolution.--
            (1) Identification.--Each agency considering an aspect of 
        an application for Federal authorization shall identify, as 
        soon as practicable, any issues of concern that may delay or 
        prevent the agency from granting the authorization.
            (2) Issue resolution meeting.--
                    (A) In general.--On request of an agency or 
                applicant, the Commission shall convene a meeting with 
                the relevant agencies and the applicant to resolve any 
                issues that may--
                            (i) delay completion of the environmental 
                        review document; or
                            (ii) result in the denial of any Federal 
                        authorization.
                    (B) Meeting date.--A meeting requested under 
                subparagraph (A) shall be held not later than 21 days 
                after the date on which the Commission receives the 
                request for the meeting, unless the Commission 
                determines that there is good cause to extend the 
                deadline.
                    (C) Notification.--On receipt of a request for a 
                meeting under subparagraph (A), the Commission shall 
                notify all relevant agencies of--
                            (i) the request for the meeting;
                            (ii) the nature of the issue to be 
                        resolved; and
                            (iii) the date for the meeting.
            (3) Elevation of issue resolution.--
                    (A) In general.--If the issue is not resolved 
                within 30 days after a meeting under this paragraph, 
                the Commission shall forward for resolution the dispute 
                to the heads of the relevant agencies.
                    (B) Inclusion.--In the case of a failure to achieve 
                resolution by a State agency or unit of local 
                government, the Commission shall forward for resolution 
                the dispute to the head of the Federal agency 
                overseeing the delegated authority.
    (h) Failure To Meet Deadline.--If an agency does not complete a 
proceeding for an approval that is required for a Federal authorization 
by the deadline described in subsection (d), the head of the relevant 
Federal agency (including, in the case of a failure by the State agency 
or unit of local government, the Federal agency overseeing the 
delegated authority) shall--
            (1) notify Congress and the Commission of the failure; and
            (2) describe in that notification an implementation plan to 
        ensure completion.
    (i) Application Processing.--The Commission may allow an applicant 
seeking Federal authorization to fund a third-party contractor or 
Commission staff to assist the Commission in reviewing the application.
    (j) Accountability; Transparency; Efficiency.--
            (1) In general.--For applications requiring multiple 
        Federal authorizations, the Commission, in consultation with 
        any agency considering an aspect of the application, shall 
        track and make available to the public on the website of the 
        Commission information relating to the actions required to 
        complete permitting, reviews, and other requirements.
            (2) Inclusions.--Information tracked under paragraph (1) 
        shall include the following:
                    (A) The deadline described in subsection (d).
                    (B) A list of all the actions required by each 
                applicable agency to complete permitting, reviews, and 
                other requirements necessary to obtain a final decision 
                on the Federal authorization.
                    (C) The expected completion date for each action 
                listed under subparagraph (B).
                    (D) A point of contact at the agency accountable 
                for each action listed under subparagraph (B).
                    (E) In the event that an action is still pending as 
                of the expected date of completion, a brief explanation 
                of the reason for the delay.
Example Output:
Oil and Gas Production and Distribution Reform Act of 2015 This bill requires the Federal Energy Regulatory Commission (FERC) to: (1) identify, as soon as practicable after an application for federal authorization relating to oil and gas production and distribution is submitted, each federal, state, or local governmental entity that may consider an aspect of that application; and (2) invite each identified agency to cooperate or participate in the review process for the application.  The governmental entity delegated to review an aspect of the application must make a final decision on the aspect of the federal authorization under its consideration within 90 days after FERC issues its final environmental document (unless federal law establishes a different schedule).   When deciding a federal authorization, an agency must defer to the scope of environmental review that FERC determines appropriate.  Each agency considering an application for federal authorization shall take certain actions as well as identify and, according to specified procedures, try to resolve issues that may delay or prevent granting of the authorization.