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 Q]: SECTION 1. AMENDMENT TO MAKE CHAPTER 12 OF TITLE 11, UNITED STATES 
              CODE, PERMANENT.

    (a) Reenactment.--Chapter 12 of title 11, United States Code, as 
reenacted by section 149 of division C of the Omnibus Consolidated and 
Emergency Supplemental Appropriations Act, 1999 (Public Law 105-277), 
and amended by this Act, is reenacted.
    (b) Effective Date.--Subsection (a) shall take effect on April 1, 
1999.
    (c) Conforming Amendment.--Section 302 of the Bankruptcy, Judges, 
United States Trustees, and Family Farmer Bankruptcy Act of 1986 (28 
U.S.C. 581 note) is amended by striking subsection (f).

SEC. 2. FAMILY FISHERMEN.

    (a) Definitions.--Section 101 of title 11, United States Code, is 
amended--
            (1) by inserting after paragraph (7) the following:
            ``(7A) `commercial fishing operation' includes--
                    ``(A) the catching or harvesting of fish, shrimp, 
                lobsters, urchins, seaweed, shellfish, or other aquatic 
                species or products; and
                    ``(B) aquaculture activities consisting of raising 
                for market any species or product described in 
                subparagraph (A);'';
            ``(7B) `commercial fishing vessel' means a vessel used by a 
        fisherman to carry out a commercial fishing operation;'';
            (2) by inserting after paragraph (19) the following:
            ``(19A) `family fisherman' means--
                    ``(A) an individual or individual and spouse 
                engaged in a commercial fishing operation--
                            ``(i) whose aggregate debts do not exceed 
                        $1,500,000 and not less than 80 percent of 
                        whose aggregate noncontingent, liquidated debts 
                        (excluding a debt for the principal residence 
                        of such individual or such individual and 
                        spouse, unless such debt arises out of a 
                        commercial fishing operation), on the date the 
                        case is filed, arise out of a commercial 
                        fishing operation owned or operated by such 
                        individual or such individual and spouse; and
                            ``(ii) who receive from such commercial 
                        fishing operation more than 50 percent of such 
                        individual's or such individual's and spouse's 
                        gross income for the taxable year preceding the 
                        taxable year in which the case concerning such 
                        individual or such individual and spouse was 
                        filed; or
                    ``(B) a corporation or partnership--
                            ``(i) in which more than 50 percent of the 
                        outstanding stock or equity is held by--
                                    ``(I) 1 family that conducts the 
                                commercial fishing operation; or
                                    ``(II) 1 family and the relatives 
                                of the members of such family, and such 
                                family or such relatives conduct the 
                                commercial fishing operation; and
                            ``(ii)(I) more than 80 percent of the value 
                        of its assets consists of assets related to the 
                        commercial fishing operation;
                            ``(II) its aggregate debts do not exceed 
                        $1,500,000 and not less than 80 percent of its 
                        aggregate noncontingent, liquidated debts 
                        (excluding a debt for 1 dwelling which is owned 
                        by such corporation or partnership and which a 
                        shareholder or partner maintains as a principal 
                        residence, unless such debt arises out of a 
                        commercial fishing operation), on the date the 
                        case is filed, arise out of a commercial 
                        fishing operation owned or operated by such 
                        corporation or such partnership; and
                            ``(III) if such corporation issues stock, 
                        such stock is not publicly traded;''; and
            (3) by inserting after paragraph (19A) the following:
            ``(19B) `family fisherman with regular annual income' means 
        a family fisherman whose annual income is sufficiently stable 
        and regular to enable such family fisherman to make payments 
        under a plan under chapter 12 of this title;''.
    (b) Who May Be a Debtor.--Section 109(f) of title 11, United States 
Code, is amended by inserting ``or family fisherman'' after ``family 
farmer''.
    (c)  Chapter 12.--Chapter 12 of title 11, United States Code, is 
amended--
            (1) in the chapter heading, by inserting ``OR FISHERMAN'' 
        after ``FAMILY FARMER'';
            (2) in section 1201, by adding at the end the following:
    ``(e)(1) Notwithstanding any other provision of law, for purposes 
of this subsection, a guarantor of a claim of a creditor under this 
section shall be treated in the same manner as a creditor with respect 
to the operation of a stay under this section.
    ``(2) For purposes of a claim that arises from the ownership or 
operation of a commercial fishing operation, a co-maker of a loan made 
by a creditor under this section shall be treated in the same manner as 
a creditor with respect to the operation of a stay under this 
section.'';
            (3) in section 1203, by inserting ``or commercial fishing 
        operation'' after ``farm'';
            (4) in section 1206, by striking ``if the property is 
        farmland or farm equipment'' and inserting ``if the property is 
        farmland, farm equipment, or property of a commercial fishing 
        operation (including a commercial fishing vessel)''; and
            (5) by adding at the end the following:
``Sec. 1232. Additional provisions relating to family fishermen
    ``(a)(1) Notwithstanding any other provision of law, except as 
provided in subsection (c), with respect to any commercial fishing 
vessel of a family fisherman, the debts of that family fisherman shall 
be treated in the manner prescribed in paragraph (2).
    ``(2)(A) For purposes of this chapter, a claim for a lien described 
in subsection (b) for a commercial fishing vessel of a family fisherman 
that could, but for this subsection, be subject to a lien under 
otherwise applicable maritime law, shall be treated as an unsecured 
claim.
    ``(B) Subparagraph (A) applies to a claim for a lien resulting from 
a debt of a family fisherman incurred on or after the date of enactment 
of this chapter.
    ``(b) A lien described in this subsection is--
            ``(1) a maritime lien under subchapter III of chapter 313 
        of title 46, United States Code, without regard to whether that 
        lien is recorded under section 31343 of title 46, United States 
        Code; or
            ``(2) a lien under applicable State law (or the law of a 
        political subdivision thereof).
    ``(c) Subsection (a) shall not apply to--
            ``(1) a claim made by a member of a crew or a seaman 
        including a claim made for--
                    ``(A) wages, maintenance, or cure; or
                    ``(B) personal injury; or
            ``(2) a preferred ship mortgage that has been perfected 
        under subchapter II of chapter 313 of title 46, United States 
        Code.
    ``(d) For purposes of this chapter, a mortgage described in 
subsection (c)(2) shall be treated as a secured claim.''.
    (d) Clerical Amendments.--
            (1) Table of chapters.--In the table of chapters for title 
        11, United States Code, the item relating to chapter 12, is 
        amended to read as follows:

``12. Adjustments of Debts of a Family Farmer or Family         1201''.
                            Fisherman with Regular Annual 
                            Income.
            (2) Table of sections.--The table of sections for chapter 
        12 of title 11, United States Code, is amended by adding at the 
        end the following new item:

``1232. Additional provisions relating to family fishermen.''.
[EX A]: Amends the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 to reenact permanently chapter 12 of the Federal Bankruptcy Code (Adjustments of Debts of a Family Farmer). 
Amends Federal bankruptcy provisions to include family fishermen as authorized debtors. 
Requires a guarantor of a claim of a creditor to be treated in the same manner as a creditor with respect to the operation of a stay under such provisions.  Treats, with respect to the ownership or operation of a commercial fishing operation, a co-maker of a loan made by a creditor in the same manner as a creditor with respect to such a stay. 
Includes a commercial fishing operation under provisions concerning debtor rights and powers. 
Treats a claim for a lien for a commercial fishing vessel of a family fisherman as an unsecured claim.  States that such treatment shall not apply to: (1) a claim made by a crewmember or seaman for wages or personal injury; or (2) a preferred ship mortgage that has been perfected under provisions of the Uniform Commercial Code.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Independent Contractor Tax 
Simplification Act of 1995''.

SEC. 2. FINDINGS.

    The Congress finds that:
            (1) Simplifying the tax rules with respect to independent 
        contractors was the top vote-getter at the 1995 White House 
        Conference on Small Business. Conference delegates recommended 
        that Congress ``should recognize the legitimacy of an 
        independent contractor''. The Conference found that the current 
        common law is ``too subjective'' and called upon the Congress 
        to establish ``realistic and consistent guidelines''.
            (2) It is in the best interests of taxpayers and the 
        Federal Government to have fair and objective rules for 
        determining who is an employee and who is an independent 
        contractor.

SEC. 3. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT 
              EMPLOYEES.

    (a) In General.--Chapter 25 of the Internal Revenue Code of 1986 
(general provisions relating to employment taxes) is amended by adding 
after section 3510 the following new section:

``SEC. 3511. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT 
              EMPLOYEES.

    ``(a) General Rule.--For purposes of this subtitle, and 
notwithstanding any provision of this subtitle to the contrary, if the 
requirements of subsections (b), (c), and (d) are met with respect to 
any service performed by any individual, then with respect to such 
service--
            ``(1) the service provider shall not be treated as an 
        employee,
            ``(2) the service recipient shall not be treated as an 
        employer, and
            ``(3) the payor shall not be treated as an employer.
    ``(b) Service Provider Requirements With Regard to Service 
Recipient.--For the purposes of subsection (a), the requirements of 
this subsection are met if the service provider, in connection with 
performing the service--
            ``(1) has a significant investment in assets and/or 
        training,
            ``(2) incurs significant unreimbursed expenses,
            ``(3) agrees to perform the service for a particular amount 
        of time or to complete a specific result and is liable for 
        damages for early termination without cause,
            ``(4) is paid primarily on a commissioned basis, or
            ``(5) purchases products for resale.
    ``(c) Additional Service Provider Requirements With Regard to 
Others.--For the purposes of subsection (a), the requirements of this 
subsection are met if--
            ``(1) the service provider--
                    ``(A) has a principal place of business,
                    ``(B) does not primarily provide the service in the 
                service recipient's place of business, or
                    ``(C) pays a fair market rent for use of the 
                service recipient's place of business; or
            ``(2) the service provider--
                    ``(A) is not required to perform service 
                exclusively for the service recipient, and
                    ``(B) in the year involved, or in the preceding or 
                subsequent year--
                            ``(i) has performed a significant amount of 
                        service for other persons,
                            ``(ii) has offered to perform service for 
                        other persons through--
                                    ``(I) advertising,
                                    ``(II) individual written or oral 
                                solicitations,
                                    ``(III) listing with registries, 
                                agencies, brokers, and other persons in 
                                the business of providing referrals to 
                                other service recipients, or
                                    ``(IV) other similar activities, or
                            ``(iii) provides service under a business 
                        name which is registered with (or for which a 
                        license has been obtained from) a State, a 
                        political subdivision of a State, or any agency 
                        or instrumentality of 1 or more States or 
                        political subdivisions.
    ``(d) Written Document Requirements.--For purposes of subsection 
(a), the requirements of this subsection are met if the services 
performed by the individual are performed pursuant to a written 
contract between such individual and the person for whom the services 
are performed, or the payor, and such contract provides that the 
individual will not be treated as an employee with respect to such 
services for purposes of this subtitle.
    ``(e) Special Rules.--For purposes of this section--
            ``(1) If for any taxable year any service recipient or 
        payor fails to meet the applicable reporting requirements of 
        sections 6041(a), 6041A(a), or 6051 with respect to a service 
        provider, then, unless such failure is due to reasonable cause 
        and not willful neglect, this section shall not apply in 
        determining whether such service provider shall not be treated 
        as an employee of such service recipient or payor for such 
        year.
            ``(2) If the service provider is performing services 
        through an entity owned in whole or in part by such service 
        provider, then the references to `service provider' in 
        subsections (b) through (d) may include such entity, provided 
        that the written contract referred to in paragraph (1) of 
        subsection (d) may be with either the service provider or such 
        entity and need not be with both.
    ``(f) Definitions.--For the purposes of this section--
            ``(1) Service provider.--The term `service provider' means 
        any individual who performs service for another person.
            ``(2) Service recipient.--Except as provided in paragraph 
        (5), the term `service recipient' means the person for whom the 
        service provider performs such service.
            ``(3) Payor.--Except as provided in paragraph (5), the term 
        `payor' means the person who pays the service provider for the 
        performance of such service in the event that the service 
        recipients do not pay the service provider.
            ``(4) In connection with performing the service.--The term 
        `in connection with performing the service' means in connection 
        or related to--
                    ``(A) the actual service performed by the service 
                provider for the service recipients or for other 
                persons for whom the service provider has performed 
                similar service, or
                    ``(B) the operation of the service provider's trade 
                or business.
            ``(5) Exceptions.--The terms `service recipient' and 
        `payor' do not include any entity which is owned in whole or in 
        part by the service provider.''
    (b) Clerical Amendment.--The table of sections for chapter 25 of 
such Code is amended by adding at the end the following new item:

                              ``Sec. 3511. Standards for determining 
                                        whether individuals are not 
                                        employees.''
    (c) Effective Date.--The amendments made by this Act shall apply to 
services performed after December 31, 1995.
[EX A]: Independent Contractor Tax Simplification Act of 1995 - Amends the Internal Revenue Code to provide that, for purposes of determining the employment status of individuals as employees, a service provider shall not be treated as an employee, a service recipient shall not be treated as an employer, and a payor shall not be treated as an employer if:  (1) a service provider has a significant investment in assets and training, incurs significant unreimbursed expenses, agrees to perform the service for a specified amount of time or to complete a specific result and is responsible for damages for early termination without cause, receives payment primarily on a commission basis, or has purchased resale products; (2) the service provider has a principal place of business, does not primarily provide service in the service recipient's place of business, or pays a fair market rent for use of the recipient's place of business or does not have to perform service only for the service recipient and, in the current year or in the proceeding or subsequent years, has performed or has offered to perform a significant amount of service for other persons; and (3) the services by an individual are performed according to a written contract between the service recipient or payor which provides that the individual will not be treated as an employee.

[EX Q]: SECTION 1. REPORT ON ACTIONS TO ACHIEVE INTERNATIONAL COOPERATION IN 
              DEVELOPMENT OF THEATER MISSILE DEFENSES.

    Not later than June 1, 1994, the Secretary of Defense shall submit 
to Congress a report on steps that can be taken by the United States to 
achieve greater cooperation from allies of the United States and 
international organizations for the payment of the costs involved in 
the development and production of Theater Missile Defense systems.

SEC. 2. FUNDING THEATER MISSILE DEFENSE PROGRAMS.

    (a) Requirement for Annual Authorization of New Obligational 
Authority for TMD Programs.--The Congress shall establish by law for 
each fiscal year (beginning with fiscal year 1995) the level of new 
obligational authority (stated as a single dollar amount) for research, 
development, test, and evaluation and for procurement for Theater 
Missile Defense programs of the Department of Defense for that fiscal 
year.
    (b) Limitation on United States Contribution for TMD Programs.--(1) 
Not more than 80 percent of the amount established pursuant to 
subsection (a) for any fiscal year may be provided from amounts 
appropriated to the Department of Defense from the general fund of the 
Treasury, and no appropriation may be made to the Department of Defense 
for any fiscal year which would cause the total amount appropriated for 
that fiscal year for research, development, test, and evaluation and 
for procurement for Theater Missile Defense programs of the Department 
of Defense to exceed 80 percent of such amount.
    (2) Any additional funds for research, development, test, and 
evaluation and for procurement for Theater Missile Defense programs for 
any fiscal year for which an amount has been established pursuant to 
subsection (a) shall be derived from the Theater Missile Defense 
Cooperation Account under section 2610 of title 10, United States Code, 
as added by section 3.
    (3) The President may waive the limitation in paragraph (1) and the 
requirement in paragraph (2) to the extent that the President 
determines appropriate in the national security interest of the United 
States.
    (c) Policy Regarding Incremental Increases in Foreign Contributions 
for TMD Programs.--It is the intent of Congress that, except as 
provided in subsection (d), the percentage of the cost of the 
development and production of Theater Missile Defense systems that is 
borne by the United States should decrease incrementally, and the 
percentage that is borne by allied nations and international 
organizations should increase incrementally, over the fiscal years 
after fiscal year 1995 so that the percentage actually borne by the 
United States in later fiscal years is significantly less than the 
maximum of 80 percent provided for under subsection (b).
    (d) Exemption.--The financial contribution requirements established 
for allied nations in the administration of this section shall not 
apply to any foreign nation that, as of the date of the enactment of 
this Act, is paying at least 20 percent of the total cost of the 
contracts in existence under a theater missile defense interceptor 
system program being carried out on such date in cooperation between 
that foreign nation and the United States.

SEC. 3. THEATER MISSILE DEFENSE COOPERATION ACCOUNT.

    (a) Establishment.--(1) Chapter 155 of title 10, United States 
Code, is amended by adding at the end the following new section:
``Sec. 2610. Theater Missile Defense: acceptance of contributions from 
              allies; Theater Missile Defense Cooperation Account
    ``(a) Acceptance Authority.--The Secretary of Defense may accept 
from any allied foreign government or any international organization 
any contribution of money made by such foreign government or 
international organization for use by the Department of Defense for 
Theater Missile Defense programs.
    ``(b) Establishment of Theater Missile Defense Cooperation 
Account.--(1) There is established in the Treasury a special account to 
be known as the `Theater Missile Defense Cooperation Account'.
    ``(2) Contributions accepted by the Secretary of Defense under 
subsection (a) shall be credited to the Account.
    ``(c) Use of the Account.--Funds in the Account are hereby made 
available for obligation for research, development, test, and 
evaluation, and for procurement, for Theater Missile Defense programs 
of the Department of Defense, subject to annual limitations provided by 
law in total obligations for such purpose.
    ``(d) Investment of Money.--(1) Upon request by the Secretary of 
Defense, the Secretary of the Treasury may invest money in the Account 
in securities of the United States or in securities guaranteed as to 
principal and interest by the United States.
    ``(2) Any interest or other income that accrues from investment in 
securities referred to in paragraph (1) shall be deposited to the 
credit of the Account.
    ``(e) Notification of Conditions.--The Secretary of Defense shall 
notify Congress of any condition imposed by the donor on the use of any 
contribution accepted by the Secretary under the authority of this 
section.
    ``(f) Reporting Requirement.--Not later than 30 days after the end 
of each quarter of each fiscal year, the Secretary of Defense shall 
submit to Congress a report on the contributions accepted by the 
Secretary under this section during the preceding quarter.
    ``(g) Annual Audit by GAO.--The Comptroller General of the United 
States shall conduct an annual audit of money accepted by the Secretary 
of Defense under this section and shall submit a copy of the results of 
each such audit to Congress.
    ``(h) Regulations.--The Secretary of Defense shall prescribe 
regulations to carry out this section.''.
    (2) The table of sections at the beginning of such chapter is 
amended by adding at the end the following new item:

``2610. Theater Missile Defense: acceptance of contributions from 
                            allies; Theater Missile Defense Cooperation 
                            Account.''.
    (b) Effective Date.--Section 2610 of title 10, United States Code, 
as added by subsection (a), shall take effect on October 1, 1994.
[EX A]:
Directs the Secretary of Defense, by June 1, 1994, to report to the Congress on steps that can be taken by the United States to achieve greater cooperation from U.S. allies and international organizations for the payment of the costs involved in the development and production of theater missile defense (TMD) systems. 
Establishes the annual fiscal year obligational authority, beginning with FY 1995, for research, development, test, and evaluation and for procurement for TMD programs.  Limits the annual U.S. contribution for TMD programs, with a waiver by the President for national security purposes. 
States that the percentage of development and production costs of TMD systems borne by the United States should decrease incrementally for fiscal years after 1995. 
Authorizes the Secretary to accept from such allies and organizations contributions for such costs.  Establishes in the Treasury the Theater Missile Defense Cooperation Account.  Requires: (1) the Secretary to report quarterly on any such contributions; and (2) the Comptroller General to conduct and report to the Congress on annual audits of money accepted.