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: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Transparency and Honesty in Energy 
Regulations Act of 2016''.

SEC. 2. FINDINGS.

    Congress finds the following--
            (1) As a tool to justify Federal actions by the Department 
        of Energy and the Environmental Protection Agency (hereinafter 
        in this section referred to as the ``EPA'') addressing 
        greenhouse gas emissions, including those regulating or 
        prohibiting the exploration, mining, production, and use of 
        coal as well as other fossil fuels as energy sources, the 
        Social Cost of Carbon (hereinafter in this section referred to 
        as the ``SCC'') and the Social Cost of Methane (hereinafter in 
        this section referred to as the ``SCM'') in theory represent 
        the hypothetical cost of an incremental ton of carbon dioxide 
        (CO&lt;INF&gt;2&lt;/INF&gt;) or methane emissions in a given year.
            (2) Office of Management and Budget (hereinafter in this 
        section referred to as the ``OMB'') Circular A-4 guides Federal 
        agencies on the development of regulatory impact analysis 
        required under Executive Order 12866 as well as other 
        authorities, instructing agencies to include discount rates of 
        3 and 7 percent while also evaluating the cost and benefits 
        that accrue to citizens and residents of the United States.
            (3) First developed in 2009 by an interagency working 
        group, including the Department of Energy and the EPA, the SCC 
        estimates fail to comply with OMB Circular A-4 prescribed 
        discount rates of 3 and 7 percent.
            (4) While OMB Circular A-4 specifies that an evaluation of 
        the global effects, when undertaken, is to be reported 
        separately from domestic costs and benefits, the SCC instead 
        calculated the global benefits in lieu of and not in addition 
        to the domestic effects.
            (5) The use of the SCC estimates in Department of Energy 
        and EPA rulemakings prior to any opportunity for public notice 
        and comment violated not only scientific peer-review 
        requirements but also the President's commitment to transparent 
        and open government as outlined in his January 21, 2009, 
        memorandum to the heads of executive departments and agencies.
            (6) In July 2015, as part of a revision of the SCC in 
        response to over 150 substantive comments and in acknowledgment 
        of the faulty process by which the SCC estimates were 
        developed, the OMB requested the National Academies of Science, 
        Engineering and Medicine (hereinafter in this section referred 
        to as the ``NAS'') review and make recommendations for the 
        improvement of the SCC estimates.
            (7) Shortly after the commencement of the NAS review, the 
        EPA, without appropriate peer review and an opportunity for 
        public notice and comment, utilized the EPA-developed SCM 
        estimates in justifying the costs and benefits of the September 
        2015 proposed and recently finalized rules under the Clean Air 
        Act for methane emissions from new, modified, and reconstructed 
        sources in the oil and gas sector.
            (8) Continued use by the Department of Energy and the EPA 
        of the SCC and the SCM ignores sound science in order to 
        eliminate the exploration, mining, production, and use of our 
        abundant domestic sources of fossil fuel energy.
            (9) The Department of Energy and EPA regulations, which are 
        costing American families billions of dollars per year, are 
        being justified in large part by SCC and SCM estimates.

SEC. 3. PROHIBITION ON CONSIDERING THE SOCIAL COST OF CARBON AND THE 
              SOCIAL COST OF METHANE.

    The Secretary of Energy, when acting under any authority, and the 
Administrator of the Environmental Protection Agency, when acting under 
the authority of the Clean Air Act (42 U.S.C. 7401 et seq.), may not 
consider the social cost of carbon or the social cost of methane as 
part of any cost benefit analysis required under law or under Executive 
Order 12866 or 13563, in any rulemaking, in the issuance of any 
guidance, or in taking any other agency action, or as a justification 
for any rulemaking, guidance document, or agency action, unless a 
Federal law is enacted, after the date of enactment of this Act, 
explicitly authorizing such consideration.

SEC. 4. REPORT OF THE ADMINISTRATOR OF THE EPA.

    Not later than 120 days after the date of enactment of this Act, 
the Administrator of the Environmental Protection Agency, in 
coordination and consultation with the Secretary of Energy, the 
Secretary of the Interior, and the Council on Environmental Quality 
shall submit a report to the Committees on Energy and Commerce and on 
Natural Resources of the House of Representatives and the Committees on 
the Environment and Public Works and on Energy and Natural Resources of 
the Senate, detailing the number of proposed and final rulemakings, 
guidance documents, and agency actions since January 2009 that use the 
social cost of carbon or the social cost of methane, including as part 
of any cost benefit analysis required under Executive Order 12866 and 
other relevant authorities.

SEC. 5. DEFINITIONS.

    In this Act:
            (1) The term ``social cost of carbon'' means--
                    (A) the social cost of carbon as described in--
                            (i) the document entitled ``Technical 
                        Support Document: Social Cost of Carbon for 
                        Regulatory Impact Analysis Under Executive 
                        Order 12866'' published by the Interagency 
                        Working Group on Social Cost of Carbon, United 
                        States Government, in February 2010; or
                            (ii) the document entitled ``Technical 
                        Support Document: Technical Update of the 
                        Social Cost of Carbon for Regulatory Impact 
                        Analysis Under Executive Order 12866'' 
                        published by the Interagency Working Group on 
                        Social Cost of Carbon, United States 
                        Government, in May 2013, and revised in 
                        November 2013 and July 2015, or any other 
                        successor or substantially related document; or
                    (B) any other estimate of the monetized damages 
                associated with an incremental increase in carbon 
                dioxide emissions in a given year.
            (2) The term ``social cost of methane'' means the estimate 
        of the social cost of methane--
                    (A) as described in--
                            (i) the proposed rule entitled ``Oil and 
                        Natural Gas Sector: Emission Standards for New 
                        and Modified Sources'' published by the 
                        Environmental Protection Agency in the Federal 
                        Register on September 18, 2015 (80 Fed. Reg. 
                        56593);
                            (ii) the final rule entitled ``Oil and 
                        Natural Gas Sector: Emission Standards for New, 
                        Reconstructed, and Modified Sources'' published 
                        by the Environmental Protection Agency in the 
                        Federal Register on June 3, 2016 (81 Fed. Reg. 
                        35824); or
                            (iii) the ``Regulatory Impact Analysis of 
                        the Final Oil and Natural Gas Sector: Emission 
                        Standards for New, Reconstructed, and Modified 
                        Sources'' prepared by the Environmental 
                        Protection Agency, Office of Air and Radiation, 
                        in May 2016, and identified by docket ID number 
                        EPA-HQ-OAR-2010-0505-7630; or
                    (B) any other successor or substantially related 
                estimate.

Output: Transparency and Honesty in Energy Regulations Act of 2016 This bill prohibits the Department of Energy and the Environmental Protection Agency (EPA) from considering the social cost of carbon or methane as part of any cost benefit analysis, unless a federal law is enacted authorizing such consideration. The EPA must report on the number of proposed and final rulemakings, guidance documents, and agency actions since January 2009 that use either of those social costs, including as part of any cost benefit analysis required under Executive Order 12866 and other relevant authorities.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Broadband Adoption Act of 2015''.

SEC. 2. BROADBAND LIFELINE ASSISTANCE PROGRAM.

    Section 254(j) of the Communications Act of 1934 (47 U.S.C. 254(j)) 
is amended to read as follows:
    ``(j) Lifeline Assistance.--
            ``(1) In general.--Nothing in this section, other than 
        paragraph (2) of this subsection, shall affect the collection, 
        distribution, or administration of the Lifeline program of the 
        Commission set forth under sections 54.400 through 54.417 of 
        title 47, Code of Federal Regulations, or any successor 
        thereto.
            ``(2) Broadband lifeline assistance program.--
                    ``(A) Definitions.--In this paragraph--
                            ``(i) the term `broadband Internet access 
                        service' has the meaning given that term under 
                        section 8.11(a) of title 47, Code of Federal 
                        Regulations, or any successor thereto;
                            ``(ii) the terms `duplicative support' and 
                        `qualifying low-income consumer' have the 
                        meanings given those terms in section 54.400 of 
                        title 47, Code of Federal Regulations, or any 
                        successor thereto;
                            ``(iii) the term `Lifeline program' means 
                        the Lifeline program of the Commission set 
                        forth under sections 54.400 through 54.417 of 
                        title 47, Code of Federal Regulations, or any 
                        successor thereto; and
                            ``(iv) the term `participating broadband 
                        Internet access service provider' means a 
                        provider of broadband Internet access service 
                        that elects to participate in the Lifeline 
                        program to provide broadband Internet access 
                        service to qualifying low-income consumers 
                        under the final rule adopted under subparagraph 
                        (C)(i).
                    ``(B) Purpose.--The purpose of this paragraph is to 
                promote the adoption of broadband Internet access 
                service by all people of the United States while 
                recognizing that the price of broadband Internet access 
                service is one of the barriers to adoption for low-
                income households.
                    ``(C) Establishment.--
                            ``(i) In general.--Not later than 270 days 
                        after the date of enactment of the Broadband 
                        Adoption Act of 2015, the Commission shall 
                        adopt a final rule establishing Lifeline 
                        support under the Lifeline program for 
                        broadband Internet access service to enable 
                        qualifying low-income consumers in urban and 
                        rural areas to purchase broadband Internet 
                        access service at reduced charges by 
                        reimbursing participating broadband Internet 
                        access service providers for each such consumer 
                        served.
                            ``(ii) Model.--The final rule adopted under 
                        clause (i) shall provide that a qualifying low-
                        income consumer may elect to apply Lifeline 
                        support under the Lifeline program to basic 
                        telephone service, voice telephony service, or 
                        broadband Internet access service, regardless 
                        of whether the service is purchased as a stand-
                        alone service or as part of a bundle of 
                        services.
                            ``(iii) Digital literacy program.--The 
                        Commission shall consider providing a 
                        preference to a participating broadband 
                        Internet access service provider that includes 
                        components involving digital literacy programs 
                        as part of the offerings of the participating 
                        broadband Internet access service provider.
                    ``(D) State funds.--The Commission shall consult 
                with the Federal-State Joint Board instituted under 
                subsection (a)(1) regarding ways to encourage States to 
                develop programs that would work in conjunction with 
                the Lifeline program.
                    ``(E) Amount of support.--
                            ``(i) In general.--In calculating the 
                        amount of Lifeline support to be provided to 
                        each qualifying low-income consumer under the 
                        final rule adopted under subparagraph (C)(i), 
                        the Commission shall routinely study--
                                    ``(I) the prevailing market price 
                                for broadband Internet access service;
                                    ``(II) the prevailing speed of 
                                broadband Internet access service 
                                adopted by households; and
                                    ``(III) the prevailing broadband 
                                usage patterns of residential 
                                consumers.
                            ``(ii) Information.--In carrying out clause 
                        (i), the Commission shall rely on information 
                        that--
                                    ``(I) the Commission routinely 
                                collects; or
                                    ``(II) is publicly available.
                    ``(F) Technology neutral.--
                            ``(i) In general.--To promote competition 
                        from service providers to qualify under the 
                        Lifeline program, the Commission shall ensure 
                        that the final rule adopted under subparagraph 
                        (C)(i) is neutral as to the types of technology 
                        used to provide voice telephony or broadband 
                        Internet access service under the Lifeline 
                        program.
                            ``(ii) Authorization.--A participating 
                        broadband Internet access service provider--
                                    ``(I) shall not be required to be 
                                an eligible telecommunications carrier 
                                (as designated under section 214(e)) to 
                                receive support under the Lifeline 
                                program; and
                                    ``(II) shall obtain authorization 
                                from the Commission in order to 
                                participate in the Lifeline program.
                    ``(G) Accountability.--
                            ``(i) Nonduplication.--The final rule 
                        adopted under subparagraph (C)(i) shall 
                        incorporate regulations of the Commission in 
                        effect on the date of enactment of this Act 
                        that prevent the receipt of duplicative support 
                        under the Lifeline program.
                            ``(ii) Preventing waste, fraud, or abuse.--
                        In promulgating regulations to carry out this 
                        paragraph, the Commission shall consider any 
                        appropriate measures to prevent any waste, 
                        fraud, or abuse in the administration of the 
                        Lifeline program.
                            ``(iii) Eligibility.--The Commission, in 
                        consultation with other relevant Federal 
                        agencies, shall establish a national database 
                        to determine qualifying low-income consumer 
                        eligibility for Lifeline program subsidies.
                    ``(H) Evaluation reports.--Not later than 1 year 
                after the Commission adopts the final rule under 
                subparagraph (C)(i), and every year thereafter, the 
                Commission shall conduct an evaluation and issue a 
                report on the performance of the Lifeline program 
                during the 12-month period preceding the date on which 
                each report is issued.
                    ``(I) GAO study.--Not later than 1 year after the 
                Commission adopts the final rule under subparagraph 
                (C)(i), the Comptroller General of the United States 
                shall conduct a study and issue a report on the 
                performance of the Lifeline support provided under the 
                Lifeline program for broadband Internet access service.
            ``(3) Clarification of authority.--Nothing in this section 
        shall be construed to limit the authority of the Commission 
        under any other provision of law, including the authority to 
        promulgate regulations to promote the adoption of broadband 
        service by low-income households in the United States.''.

Output: Broadband Adoption Act of 2015 Amends the Communications Act of 1934 to direct the Federal Communications Commission (FCC) to adopt a final rule establishing support under the Universal Service Fund Lifeline Assistance Program for qualifying low-income consumers in urban and rural areas to purchase broadband Internet access service at reduced charges by reimbursing participating providers for each such consumer served. Requires the program to allow qualifying consumers to elect to apply support from the Lifeline program to basic telephone service, voice telephony service, or broadband Internet access service, regardless of whether the service is purchased as a stand-alone service or in a bundle. Directs the FCC to consult with the federal-state joint board on universal service regarding ways to encourage states to develop programs in conjunction with the Lifeline program. Requires the program to be technology neutral to promote competition from service providers. Requires participating broadband Internet access service providers to obtain FCC authorization to participate in the Lifeline program, but a provider is not required to be an eligible telecommunications carrier to receive support under the program. Directs the FCC to: (1) adopt regulations to prevent receipt of duplicative support under the Lifeline program, and (2) establish a national database to determine consumer eligibility. 


Input: Consider Input: SECTION 1. SHORT TITLE; AMENDMENTS TO 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Family Tax Relief 
Act of 2008''.
    (b) Amendments to 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

SEC. 2. EXPANSION OF DEPENDENT CARE CREDIT.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
(relating to refundable credits) is amended by redesignating section 36 
as section 37 and by inserting after section 35 the following new 
section:

``SEC. 36. EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES NECESSARY 
              FOR GAINFUL EMPLOYMENT.

    ``(a) Allowance of Credit.--
            ``(1) In general.--In the case of an individual for which 
        there are 1 or more qualifying individuals (as defined in 
        subsection (b)(1)) with respect to such individual, there shall 
        be allowed as a credit against the tax imposed by this subtitle 
        for the taxable year an amount equal to the applicable 
        percentage of the employment-related expenses (as defined in 
        subsection (b)(2)) paid by such individual during the taxable 
        year.
            ``(2) Applicable percentage defined.--For purposes of 
        paragraph (1), the term `applicable percentage' means 50 
        percent reduced (but not below 20 percent) by 1 percentage 
        point for each $1,000 (or fraction thereof) by which the 
        taxpayer's adjusted gross income for the taxable year exceeds 
        $30,000.
    ``(b) Definitions of Qualifying Individual and Employment-Related 
Expenses.--For purposes of this section--
            ``(1) Qualifying individual.--The term `qualifying 
        individual' means--
                    ``(A) a dependent of the taxpayer (as defined in 
                section 152(a)(1)) who has not attained age 13,
                    ``(B) a dependent of the taxpayer (as defined in 
                section 152, determined without regard to subsections 
                (b)(1), (b)(2), and (d)(1)(B)) who is physically or 
                mentally incapable of caring for himself or herself and 
                who has the same principal place of abode as the 
                taxpayer for more than one-half of such taxable year, 
                or
                    ``(C) the spouse of the taxpayer, if the spouse is 
                physically or mentally incapable of caring for himself 
                or herself and has the same principal place of abode as 
                the taxpayer for more than one-half of such taxable 
                year.
            ``(2) Employment-related expenses.--
                    ``(A) In general.--The term `employment-related 
                expenses' means amounts paid for the following 
                expenses, but only if such expenses are incurred to 
                enable the taxpayer to be gainfully employed for any 
                period for which there are 1 or more qualifying 
                individuals with respect to the taxpayer:
                            ``(i) Expenses for household services.
                            ``(ii) Expenses for the care of a 
                        qualifying individual.
                Such term shall not include any amount paid for 
                services outside the taxpayer's household at a camp 
                where the qualifying individual stays overnight.
                    ``(B) Exception.--Employment-related expenses 
                described in subparagraph (A) which are incurred for 
                services outside the taxpayer's household shall be 
                taken into account only if incurred for the care of--
                            ``(i) a qualifying individual described in 
                        paragraph (1)(A), or
                            ``(ii) a qualifying individual (not 
                        described in paragraph (1)(A)) who regularly 
                        spends at least 8 hours each day in the 
                        taxpayer's household.
                    ``(C) Dependent care centers.--Employment-related 
                expenses described in subparagraph (A) which are 
                incurred for services provided outside the taxpayer's 
                household by a dependent care center (as defined in 
                subparagraph (D)) shall be taken into account only if--
                            ``(i) such center complies with all 
                        applicable laws and regulations of a State or 
                        unit of local government, and
                            ``(ii) the requirements of subparagraph (B) 
                        are met.
                    ``(D) Dependent care center defined.--For purposes 
                of this paragraph, the term `dependent care center' 
                means any facility which--
                            ``(i) provides care for more than six 
                        individuals (other than individuals who reside 
                        at the facility), and
                            ``(ii) receives a fee, payment, or grant 
                        for providing services for any of the 
                        individuals (regardless of whether such 
                        facility is operated for profit).
    ``(c) Dollar Limit on Amount Creditable.--The amount of the 
employment-related expenses incurred during any taxable year which may 
be taken into account under subsection (a) shall not exceed--
            ``(1) $5,000 if there is 1 qualifying individual with 
        respect to the taxpayer for such taxable year, or
            ``(2) $10,000 if there are 2 or more qualifying individuals 
        with respect to the taxpayer for such taxable year.
The amount determined under paragraph (1) or (2) (whichever is 
applicable) shall be reduced by the aggregate amount excludable from 
gross income under section 129 for the taxable year.
    ``(d) Earned Income Limitation.--
            ``(1) In general.--Except as otherwise provided in this 
        subsection, the amount of the employment-related expenses 
        incurred during any taxable year which may be taken into 
        account under subsection (a) shall not exceed--
                    ``(A) in the case of an individual who is not 
                married at the close of such year, such individual's 
                earned income for such year, or
                    ``(B) in the case of an individual who is married 
                at the close of such year, the lesser of such 
                individual's earned income or the earned income of his 
                spouse for such year.
            ``(2) Special rule for spouse who is a student or incapable 
        of caring for himself.--In the case of a spouse who is a 
        student or a qualifying individual described in subsection 
        (b)(1)(C), for purposes of paragraph (1), such spouse shall be 
        deemed for each month during which such spouse is a full-time 
        student at an educational institution, or is such a qualifying 
        individual, to be gainfully employed and to have earned income 
        of not less than--
                    ``(A) $250 if subsection (c)(1) applies for the 
                taxable year, or
                    ``(B) $500 if subsection (c)(2) applies for the 
                taxable year.
        In the case of any husband and wife, this paragraph shall apply 
        with respect to only one spouse for any one month.
    ``(e) Special Rules.--For purposes of this section--
            ``(1) Place of abode.--An individual shall not be treated 
        as having the same principal place of abode as the taxpayer if 
        at any time during the taxable year of the taxpayer the 
        relationship between the individual and the taxpayer is in 
        violation of local law.
            ``(2) Married couples must file joint return.--If the 
        taxpayer is married at the close of the taxable year, the 
        credit shall be allowed under subsection (a) only if the 
        taxpayer and his spouse file a joint return for the taxable 
        year.
            ``(3) Marital status.--An individual legally separated from 
        his spouse under a decree of divorce or of separate maintenance 
        shall not be considered as married.
            ``(4) Certain married individuals living apart.--If--
                    ``(A) an individual who is married and who files a 
                separate return--
                            ``(i) maintains as his home a household 
                        which constitutes for more than one-half of the 
                        taxable year the principal place of abode of a 
                        qualifying individual, and
                            ``(ii) furnishes over half of the cost of 
                        maintaining such household during the taxable 
                        year, and
                    ``(B) during the last 6 months of such taxable year 
                such individual's spouse is not a member of such 
                household,
        such individual shall not be considered as married.
            ``(5) Special dependency test in case of divorced parents, 
        etc.--If--
                    ``(A) section 152(e) applies to any child with 
                respect to any calendar year, and
                    ``(B) such child is under the age of 13 or is 
                physically or mentally incapable of caring for himself,
        in the case of any taxable year beginning in such calendar 
        year, such child shall be treated as a qualifying individual 
        described in subparagraph (A) or (B) of subsection (b)(1) 
        (whichever is appropriate) with respect to the custodial parent 
        (as defined in section 152(e)(3)(A)), and shall not be treated 
        as a qualifying individual with respect to the noncustodial 
        parent.
            ``(6) Payments to related individuals.--No credit shall be 
        allowed under subsection (a) for any amount paid by the 
        taxpayer to an individual--
                    ``(A) with respect to whom, for the taxable year, a 
                deduction under section 151(c) (relating to deduction 
                for personal exemptions for dependents) is allowable 
                either to the taxpayer or his spouse, or
                    ``(B) who is a child of the taxpayer (within the 
                meaning of section 152(f)(1)) who has not attained the 
                age of 19 at the close of the taxable year.
        For purposes of this paragraph, the term `taxable year' means 
        the taxable year of the taxpayer in which the service is 
        performed.
            ``(7) Student.--The term `student' means an individual who 
        during each of 5 calendar months during the taxable year is a 
        full-time student at an educational organization.
            ``(8) Educational organization.--The term `educational 
        organization' means an educational organization described in 
        section 170(b)(1)(A)(ii).
            ``(9) Identifying information required with respect to 
        service provider.--No credit shall be allowed under subsection 
        (a) for any amount paid to any person unless--
                    ``(A) the name, address, and taxpayer 
                identification number of such person are included on 
                the return claiming the credit, or
                    ``(B) if such person is an organization described 
                in section 501(c)(3) and exempt from tax under section 
                501(a), the name and address of such person are 
                included on the return claiming the credit.
        In the case of a failure to provide the information required 
        under the preceding sentence, the preceding sentence shall not 
        apply if it is shown that the taxpayer exercised due diligence 
        in attempting to provide the information so required.
            ``(10) Identifying information required with respect to 
        qualifying individuals.--No credit shall be allowed under this 
        section with respect to any qualifying individual unless the 
        TIN of such individual is included on the return claiming the 
        credit.
    ``(f) Adjustment for Inflation.--In the case of any taxable year 
beginning after December 31, 2008, the $30,000 amount under subsection 
(a)(2) and each of the dollar amounts under subsection (c) shall be 
increased by an amount equal to--
            ``(1) such dollar amount, multiplied by
            ``(2) the cost-of-living adjustment determined under 
        section 1(f)(3) for the calendar year in which the taxable year 
        begins by substituting `2007' for `1992' in subparagraph (B) 
        thereof.
If the dollar amount as adjusted under the preceding sentence is not a 
multiple of $10, such amount shall be rounded to the nearest multiple 
of $10.
    ``(g) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary to carry out the purposes of this section.''.
    (b) Conforming Amendments.--
            (1) Subpart A of part IV of subchapter A of chapter 1 of 
        the Internal Revenue Code of 1986 is amended by striking 
        section 21.
            (2) Section 23(f)(1) (relating to filing requirements) is 
        amended by striking ``section 21(e)'' and inserting ``section 
        36(e)''.
            (3) Section 35(g)(6) (relating to marital status) is 
        amended by striking ``section 21(e)'' and inserting ``section 
        36(e)''.
            (4) Section 129(a)(2) (relating to limitation of exclusion) 
        is amended by striking ``section 21(e)'' and inserting 
        ``section 36(e)''.
            (5) Section 129(b)(2) (relating to special rule for certain 
        spouses) is amended by striking ``section 21(d)(2)'' and 
        inserting ``section 36(d)(2)''.
            (6) Section 129(e)(1) (relating to dependent care 
        assistance) is amended by striking ``section 21(b)(2)'' and 
        inserting ``section 36(b)(2)''.
            (7) Section 213(e) (relating to exclusion of amounts 
        allowed for care of certain dependents) is amended by striking 
        ``section 21'' and inserting ``section 36''.
            (8) Section 6213(g)(2) (relating to mathematical or 
        clerical error) is amended--
                    (A) by striking ``section 21'' in subparagraph (H) 
                and inserting ``section 36'', and
                    (B) by striking ``section 21, 24, or 32'' in 
                subparagraph (L) and inserting ``section 24, 32, or 
                36''.
    (c) Clerical Amendments.--
            (1) 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 striking the item relating to section 36 and 
        inserting the following new items:

``Sec. 36. Expenses for household and dependent care services necessary 
                            for gainful employment.
``Sec. 37. Overpayments of tax.''.
            (2) The table of sections for subpart A of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by striking the item relating to section 21.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.

SEC. 3. EXPANSION OF TEACHER EXPENSES DEDUCTION.

    (a) In General.--Subparagraph (D) of section 62(a)(2) (relating to 
certain expenses of elementary and secondary school teachers) is 
amended to read as follows:
                    ``(D) Certain expenses of elementary and secondary 
                school teachers.--
                            ``(i) In general.--The deductions allowed 
                        by section 162 which consist of expenses, not 
                        in excess of $450, paid or incurred by an 
                        eligible educator--
                                    ``(I) in connection with books, 
                                supplies (other than nonathletic 
                                supplies for courses of instruction in 
                                health or physical education), computer 
                                equipment (including related software 
                                services) and other equipment, and 
                                supplementary materials used by the 
                                eligible educator, and
                                    ``(II) for the professional 
                                development of the eligible educator.
                            ``(ii) Inflation adjustment.--In the case 
                        of any taxable year beginning after 2008, the 
                        $450 dollar amount under clause (i) 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 2007' for 
                                `calendar year 1992' in subparagraph 
                                (B) thereof.
                        If any amount as adjusted under the preceding 
                        sentence is not a multiple of $10, such amount 
                        shall be rounded to the next lowest multiple of 
                        $10.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2007.

SEC. 4. PERMANENT EXTENSION OF ADOPTION TAX RELIEF.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 is amended by adding at the end the following new 
subsection:
    ``(c) Exception.--Subsection (a) shall not apply to the amendments 
made by section 202 (relating to expansion of adoption credit and 
adoption assistance programs).''.


Output: Family Tax Relief Act of 2008 - Amends the Internal Revenue Code to: (1) increase and make refundable the tax credit for employment-related dependent care expenses; and (2) increase and make permanent the tax deduction for certain expenses of elementary and secondary school teachers.

Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 which allow: (1) an expanded tax credit for adoption expenses; and (2) an increased exclusion from the gross income of employees for employer-paid adoption expenses.