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

Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Neutral Cost Recovery Act of 2001''.

SEC. 2. NEUTRAL COST RECOVERY DEPRECIATION ADJUSTMENT FOR CERTAIN 
              PROPERTY PLACED IN SERVICE AFTER DECEMBER 31, 2001.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
(relating to accelerated cost recovery system) is amended by adding at 
the end thereof the following new subsection:
    ``(k) Deduction Adjustment To Allow Equivalent of Expensing for 
Certain Property Placed in Service After December 31, 2001.--
            ``(1) In general.--In the case of tangible property placed 
        in service after December 31, 2001, the deduction under this 
        section with respect to such property--
                    ``(A) shall be determined by substituting `150 
                percent' for `200 percent' in subsection (b)(1) in the 
                case of property to which the 200 percent declining 
                balance method would otherwise apply, and
                    ``(B) for any taxable year after the taxable year 
                during which the property is placed in service shall 
                be--
                            ``(i) the amount determined under this 
                        section for such taxable year without regard to 
                        this subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year.
            ``(2) Applicable neutral cost recovery ratio.--For purposes 
        of paragraph (1)--
                    ``(A) In general.--The applicable neutral cost 
                recovery ratio for the property for any taxable year is 
                the number determined by--
                            ``(i) dividing--
                                    ``(I) the gross domestic product 
                                deflator for the calendar quarter 
                                ending in such taxable year which 
                                corresponds to the calendar quarter 
                                during which the property was placed in 
                                service by the taxpayer, by
                                    ``(II) the gross domestic product 
                                deflator for the calendar quarter 
                                during which the property was placed in 
                                service by the taxpayer, and
                            ``(ii) then multiplying the number 
                        determined under clause (i) by the number equal 
                        to 1.035 to the nth power where `n' is the 
                        number of full years in the period beginning on 
                        the 1st day of the calendar quarter during 
                        which the property was placed in service by the 
                        taxpayer and ending on the day before the 
                        beginning of the corresponding calendar quarter 
                        ending during such taxable year.
                The applicable neutral cost recovery ratio shall never 
                be less than 1. The applicable neutral cost recovery 
                ratio shall be rounded to the nearest \1/1000\.
                    ``(B) Special rule for certain property.--In the 
                case of property described in paragraph (2) or (3) of 
                subsection (b) or in subsection (g), the applicable 
                neutral cost recovery ratio shall be determined without 
                regard to subparagraph (A)(ii).
            ``(3) Gross domestic product deflator.--For purposes of 
        paragraph (2), the gross domestic product deflator for any 
        calendar quarter is the implicit price deflator for the gross 
        domestic product for such quarter (as shown in the first 
        revision thereof).
            ``(4) Election not to have subsection apply.--This 
        subsection shall not apply to any property if the taxpayer 
        elects not to have this subsection apply to such property. Such 
        an election, once made, shall be irrevocable.
            ``(5) Churning transactions.--This subsection shall not 
        apply to any property if this section would not apply to such 
        property were subsection (f)(5)(A)(ii) applied by substituting 
        `2002' for `1981' and `2001' for `1980'.
            ``(6) Additional deduction not to affect basis or 
        recapture.--
                    ``(A) In general.--The additional amount determined 
                under this section by reason of this subsection shall 
                not be taken into account in determining the adjusted 
                basis of any property or of any interest in a pass-thru 
                entity which holds such property and shall not be 
                treated as a deduction for depreciation for purposes of 
                sections 1245 and 1250.
                    ``(B) Pass-thru entity defined.--For purposes of 
                subparagraph (A), the term `pass-thru entity' means--
                            ``(i) a regulated investment company,
                            ``(ii) a real estate investment trust,
                            ``(iii) an S corporation,
                            ``(iv) a partnership,
                            ``(v) an estate or trust, and
                            ``(vi) a common trust fund.''
    (b) Minimum Tax Treatment.--
            (1) Paragraph (1) of section 56(a) of such Code is amended 
        by adding at the end thereof the following new subparagraph:
                    ``(E) Use of neutral cost recovery ratio.--In the 
                case of property to which section 168(k) applies and 
                which is placed in service after December 31, 2001, the 
                deduction allowable under this paragraph with respect 
                to such property for any taxable year (after the 
                taxable year during which the property is placed in 
                service) shall be--
                            ``(i) the amount so allowable for such 
                        taxable year without regard to this 
                        subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year (as determined 
                        under section 168(k)).
                This subparagraph shall not apply to any property with 
                respect to which there is an election in effect not to 
                have section 168(k)) apply.''
            (2) Subparagraph (C) of section 56(g)(4) of such Code is 
        amended by adding at the end the following new clause:
                            ``(v) Neutral cost recovery deduction.--
                        Clause (i) shall not apply to the additional 
                        deduction allowable by reason of section 
                        168(k).''
    (c) Coordination With Depreciation Limitation on Certain 
Automobiles.--Clause (i) of section 280F(a)(1)(B) of such Code is 
amended by adding at the end the following new sentence: ``For purposes 
of this clause, the unrecovered basis of any passenger automobile shall 
be treated as including the additional amount determined under section 
168 by reason of subsection (k) thereof to the extent not allowed as a 
deduction by reason of this paragraph for any taxable year in the 
recovery period.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after December 31, 2001.

Ex Output:
Amends the Internal Revenue Code to require that the depreciation deduction for tangible property placed in service after 2001 be computed using neutral cost recovery ratios.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Advancing Research for Neurological 
Diseases Act of 2015''.

SEC. 2. NATIONAL NEUROLOGICAL DISEASES SURVEILLANCE SYSTEM.

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

``SEC. 399V-6 SURVEILLANCE OF NEUROLOGICAL DISEASES.

    ``(a) In General.--The Secretary, acting through the Director of 
the Centers for Disease Control and Prevention, shall--
            ``(1) enhance and expand infrastructure and activities to 
        track the epidemiology of neurological diseases, including 
        multiple sclerosis and Parkinson's disease; and
            ``(2) incorporate information obtained through such 
        activities into a statistically-sound, scientifically-credible, 
        integrated surveillance system, to be known as the National 
        Neurological Diseases Surveillance System.
    ``(b) Research.--The Secretary shall ensure that the National 
Neurological Diseases Surveillance System is designed in a manner that 
facilitates further research on neurological diseases.
    ``(c) Content.--In carrying out subsection (a), the Secretary--
            ``(1) shall provide for the collection and storage of 
        information on the incidence and prevalence of neurological 
        diseases in the United States;
            ``(2) to the extent practicable, shall provide for the 
        collection and storage of other available information on 
        neurological diseases, such as information concerning--
                    ``(A) demographics and other information associated 
                or possibly associated with neurological diseases, such 
                as age, race, ethnicity, sex, geographic location, and 
                family history;
                    ``(B) risk factors associated or possibly 
                associated with neurological diseases, including 
                genetic and environmental risk factors; and
                    ``(C) diagnosis and progression markers;
            ``(3) may provide for the collection and storage of 
        information relevant to analysis on neurological diseases, such 
        as information concerning--
                    ``(A) the epidemiology of the diseases;
                    ``(B) the natural history of the diseases;
                    ``(C) the prevention of the diseases;
                    ``(D) the detection, management, and treatment 
                approaches for the diseases; and
                    ``(E) the development of outcomes measures; and
            ``(4) may address issues identified during the consultation 
        process under subsection (d).
    ``(d) Consultation.--In carrying out this section, the Secretary 
shall consult with individuals with appropriate expertise, including--
            ``(1) epidemiologists with experience in disease 
        surveillance or registries;
            ``(2) representatives of national voluntary health 
        associations that--
                    ``(A) focus on neurological diseases, including 
                multiple sclerosis and Parkinson's disease; and
                    ``(B) have demonstrated experience in research, 
                care, or patient services;
            ``(3) health information technology experts or other 
        information management specialists;
            ``(4) clinicians with expertise in neurological diseases; 
        and
            ``(5) research scientists with experience conducting 
        translational research or utilizing surveillance systems for 
        scientific research purposes.
    ``(e) Grants.--The Secretary may award grants to, or enter into 
contracts or cooperative agreements with, public or private nonprofit 
entities to carry out activities under this section.
    ``(f) Coordination With Other Federal Agencies.--Subject to 
subsection (h), the Secretary shall make information and analysis in 
the National Neurological Diseases Surveillance System available, as 
appropriate, to Federal departments and agencies, such as the National 
Institutes of Health, the Food and Drug Administration, the Centers for 
Medicare & Medicaid Services, the Agency for Healthcare Research and 
Quality, the Department of Veterans Affairs, and the Department of 
Defense.
    ``(g) Public Access.--Subject to subsection (h), the Secretary 
shall make information and analysis in the National Neurological 
Diseases Surveillance System available, as appropriate, to the public, 
including researchers.
    ``(h) Privacy.--The Secretary shall ensure that privacy and 
security protections applicable to the National Neurological Diseases 
Surveillance System are at least as stringent as the privacy and 
security protections under HIPAA privacy and security law (as defined 
in section 3009(a)(2)).
    ``(i) Report.--Not later than 4 years after the date of the 
enactment of this section, the Secretary shall submit a report to the 
Congress concerning the implementation of this section. Such report 
shall include information on--
            ``(1) the development and maintenance of the National 
        Neurological Diseases Surveillance System;
            ``(2) the type of information collected and stored in the 
        System;
            ``(3) the use and availability of such information, 
        including guidelines for such use; and
            ``(4) the use and coordination of databases that collect or 
        maintain information on neurological diseases.
    ``(j) Definition.--In this section, the term `national voluntary 
health association' means a national nonprofit organization with 
chapters, other affiliated organizations, or networks in States 
throughout the United States.
    ``(k) Authorization of Appropriations.--To carry out this section, 
there is authorized to be appropriated $5,000,000 for each of fiscal 
years 2015 through 2019.''.

Ex Output:
Advancing Research for Neurological Diseases Act of 2015 Amends the Public Health Service Act to require the Centers for Disease Control and Prevention to: (1) enhance and expand infrastructure and activities to track the epidemiology of neurological diseases, including multiple sclerosis and Parkinson's disease; and (2) incorporate information obtained through those activities into a National Neurological Diseases Surveillance System. Requires the Department of Health and Human Services (HHS) to ensure that the System facilitates further research on neurological diseases. Requires HHS to provide for the collection and storage of information on neurological diseases, including the incidence, prevalence, and other information, to the extent practicable.   Requires HHS to: (1) make information and analysis in the System available to federal agencies and to the public, including researchers; and (2) ensure that privacy and security protections applicable to the System are at least as stringent as the protections under the Health Insurance Portability and Accountability Act.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Right Start Child Care and Education 
Act of 2009''.

SEC. 2. INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT.

    (a) Increase in Creditable Percentage of Child Care Expenditures.--
Paragraph (1) of section 45F(a) of the Internal Revenue Code of 1986 is 
amended by striking ``25 percent'' and inserting ``35 percent''.
    (b) Increase in Creditable Percentage of Resource and Referral 
Expenditures.--Paragraph (2) of section 45F(a) of such Code is amended 
by striking ``10 percent'' and inserting ``20 percent''.
    (c) Increase in Maximum Credit.--Subsection (b) of section 45F of 
such Code is amended by striking ``$150,000'' and inserting 
``$225,000''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 3. INCREASE IN DEPENDENT CARE CREDIT.

    (a) Increase in Incomes Eligible for Full Credit.--Paragraph (2) of 
section 21(a) of the Internal Revenue Code of 1986 is amended by 
striking ``$30,000'' and inserting ``$20,000''.
    (b) Increase in Percentage of Expenses Allowable.--Paragraph (2) of 
section 21(a) of such Code is amended--
            (1) by striking ``35 percent'' and inserting ``50 
        percent'', and
            (2) by striking ``20 percent'' and inserting ``35 
        percent''.
    (c) Increase in Dollar Limit on Amount Creditable.--Subsection (c) 
of section 21 of such Code is amended--
            (1) by striking ``$3,000'' in paragraph (1) and inserting 
        ``$6,000'', and
            (2) by striking ``$6,000'' in paragraph (2) and inserting 
        ``$12,000''.
    (d) Credit To Be Refundable.--
            (1) In general.--Section 21 of such Code is hereby moved to 
        subpart C of part IV of subchapter A of chapter 1 of such Code 
        (relating to refundable credits) and inserted after section 36.
            (2) Technical amendments.--
                    (A) Section 21 of such Code, as so moved, is 
                redesignated as section 36A.
                    (B) Paragraph (1) of section 36A(a) of such Code 
                (as redesignated by paragraph (2)) is amended by 
                striking ``this chapter'' and inserting ``this 
                subtitle''.
                    (C) Paragraph (1) of section 23(f) of such Code is 
                amended by striking ``21(e)'' and inserting ``36A(e)''.
                    (D) Paragraph (6) of section 35(g) of such Code is 
                amended by striking ``21(e)'' and inserting ``36A(e)''.
                    (E) Subparagraph (C) of section 129(a)(2) of such 
                Code is amended by striking ``section 21(e)'' and 
                inserting ``section 36A(e)''.
                    (F) Paragraph (2) of section 129(b) of such Code is 
                amended by striking ``section 21(d)(2)'' and inserting 
                ``section 36A(d)(2)''.
                    (G) Paragraph (1) of section 129(e) of such Code is 
                amended by striking ``section 21(b)(2)'' and inserting 
                ``section 36A(b)(2)''.
                    (H) Subsection (e) of section 213 of such Code is 
                amended by striking ``section 21'' and inserting 
                ``section 36A''.
                    (I) Subparagraph (H) of section 6213(g)(2) of such 
                Code is amended by striking ``section 21'' and 
                inserting ``section 36A''.
                    (J) Subparagraph (L) of section 6213(g)(2) of such 
                Code is amended by striking ``section 21,'' and 
                inserting ``section 36A,''.
                    (K) Paragraph (2) of section 1324(b) of title 31, 
                United States Code, is amended by inserting ``36A,'' 
                after ``36,''.
                    (L) The table of sections for subpart C of part IV 
                of subchapter A of chapter 1 of the Internal Revenue 
                Code of 1986 is amended by inserting after the item 
                relating to section 36 and inserting the following:

``Sec. 36A. Expenses for household and dependent care services 
                            necessary for gainful employment.''
                    (M) The table of sections for subpart A of such 
                part IV is amended by striking the item relating to 
                section 21.
    (e) Certain Prior Amendments to Credit Made Permanent.--Section 901 
of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall 
not apply to the amendments made by section 204 of such Act.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 4. 3-YEAR CREDIT FOR INDIVIDUALS HOLDING CHILD CARE-RELATED 
              DEGREES WHO WORK IN LICENSED CHILD CARE FACILITIES.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25D the 
following new section:

``SEC. 25E. RIGHT START CHILD CARE AND EDUCATION CREDIT.

    ``(a) Allowance of Credit.--In the case of an individual who is an 
eligible child care provider for the taxable year, there shall be 
allowed as a credit against the tax imposed by this chapter for the 
taxable year the amount of $2,000.
    ``(b) 3-Year Credit.--
            ``(1) In general.--The credit allowable by subsection (a) 
        for any taxable year to an individual shall be allowed for such 
        year only if the individual elects the application of this 
        section for such year.
            ``(2) Election.--An election to have this section apply may 
        not be made by an individual for any taxable year if such an 
        election by such individual is in effect for any 3 prior 
        taxable years.
    ``(c) Eligible Child Care Provider.--For purposes of this section--
            ``(1) In general.--The term `eligible child care provider' 
        means, for any taxable year, any individual if--
                    ``(A) as of the close of such taxable year, such 
                individual holds a bachelor's degree in early childhood 
                education, child care, or a related degree and such 
                degree was awarded by an eligible educational 
                institution (as defined in section 25A(f)(2)), and
                    ``(B) during such taxable year, such individual 
                performs at least 1,200 hours of child care services at 
                a facility if--
                            ``(i) the principal use of the facility is 
                        to provide child care services,
                            ``(ii) no more than 25 percent of the 
                        children receiving child care services at the 
                        facility are children (as defined in section 
                        152(f)) of the individual or such individual's 
                        spouse, and
                            ``(iii) the facility meets the requirements 
                        of all applicable laws and regulations of the 
                        State or local government in which it is 
                        located, including the licensing of the 
                        facility as a child care facility.
                Subparagraph (B)(i) shall not apply to a facility which 
                is the principal residence (within the meaning of 
                section 121) of the operator of the facility.
            ``(2) Child care services.--The term `child care services' 
        means child care and early childhood education.''.
    (b) Clerical Amendment.--The table of sections for such subpart A 
is amended by inserting after the item relating to section 25D the 
following new item:

``Sec. 25E. Right Start Child Care and Education Credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 5. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE 
              ASSISTANCE.

    (a) In General.--Subparagraph (A) of section 129(a)(2) of the 
Internal Revenue Code of 1986 (relating to dependent care assistance 
programs) is amended by striking ``$5,000 ($2,500'' and inserting 
``$7,500 ($3,750''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2008.

Ex Output:

Right Start Child Care and Education Act of 2009 - Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.