TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Geospatial 
Preparedness Act''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings and purposes.
Sec. 3. Definitions.
Sec. 4. Homeland security and national geospatial preparedness.
Sec. 5. Security policy and guidelines for geospatial data.
Sec. 6. Office of Geospatial Management and Geospatial Information 
                            Officer.
Sec. 7. Authorization of appropriations.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--The Congress finds the following:
            (1) Geospatial technologies and geospatial data can provide 
        all levels of government and the private sector with proven 
        capabilities to carry out detection, planning, preparedness, 
        mitigation, response, and recovery activities for homeland 
        security purposes that save lives and protect property.
            (2) The completion and maintenance of the National Spatial 
        Data Infrastructure with integrated applications and systems 
        will provide the level of geospatial preparedness required to 
        protect critical infrastructure, strategic assets, the economic 
        base, and persons.
            (3) Geospatial technology and information have proven to be 
        essential to enabling more informed decisionmaking, greater 
        efficiency, increased accountability, and better management in 
        all levels of government and the private sector.
            (4) Building spatial data once and then sharing it many 
        times between all levels of government and the private sector 
        increases the ability of information technology applications 
        and systems to provide better services to the public in a cost-
        effective manner.
            (5) The use of international, national, and industry 
        consensus standards to develop and deploy interoperable 
        geospatial data and geospatial technologies assists the 
        commercial geospatial industry to provide products that make it 
        easier, faster, and less expensive for all levels of government 
        and the private sector to share, integrate, and use geospatial 
        data for decisionmaking.
            (6) Establishing a new Federal Government program to 
        provide financial incentives to State, regional, local, and 
        tribal governments will greatly accelerate adoption of 
        international, national, and industry consensus standards.
            (7) Geospatial technologies and geospatial data can be 
        essential tools for virtually all functions of government and 
        business.
            (8) Geospatial preparedness in the United States is not 
        adequate due to a variety of factors including inadequate 
        geospatial data compatibility, insufficient geospatial data 
        sharing, technology interoperability barriers, institutional 
        and organizational resistance to new ways of doing business, 
        lack of financial incentives to improved use of geospatial 
        technologies, and inefficient geospatial data collection and 
        sharing.
            (9) Interoperable geospatial technology and geospatial data 
        capabilities are emerging and incentives are needed for full 
        adoption and for collaborative use to meet community and 
        national needs.
            (10) Geospatial technologies and geospatial data are 
        maintained by all levels of government and the private sector. 
        A comprehensive nationwide program is necessary to build and 
        maintain a standards-based geospatial spatial data 
        infrastructure and geographic information systems required to 
        respond to increasing demands.
            (11) State, regional, local, and tribal governments, the 
        private sector, and other non-government organizations are 
        investing in geospatial technologies and geospatial data. 
        Incentives are necessary to leverage these investments for more 
        effective use to meet community and national needs.
            (12) Establishing the Office of Geospatial Management, 
        administered by a Geospatial Information Officer, within the 
        Department of Homeland Security will ensure the most effective 
        and efficient management of programs and activities involving 
        geospatial technologies and geospatial data.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Geographic information systems software and hardware.--
        The term ``geographic information systems software and 
        hardware'' means computer software and hardware required to 
        identify, depict, visualize, analyze, maintain, or otherwise 
        utilize geospatial data.
            (2) Geospatial applications.--The term ``geospatial 
        applications'' means computer software and systems that extend 
        the capabilities of geographic information systems software and 
        hardware to identify, depict, visualize, analyze, maintain, or 
        otherwise utilize geospatial data.
            (3) Geospatial data.--The term ``geospatial data'' means 
        information that identifies, depicts, or describes the 
        geographic locations, boundaries, or characteristics of 
        inhabitants and natural or constructed features on the Earth, 
        including such information derived from, among other sources, 
        socio-demographic analysis, economic analysis, land information 
        records and land use information processing, statistical 
        analysis, survey and observational methodologies, environmental 
        analysis, critical infrastructure protection, satellites, 
        remote sensing, airborne imagery collection, mapping, 
        engineering, construction, global positioning systems, and 
        surveying technologies and activities.
            (4) Geospatial preparedness.--The term ``geospatial 
        preparedness'' means the level of overall capability and 
        capacity necessary to enable all levels of government and the 
        private sector to utilize geospatial data, geographic 
        information systems software and hardware, and geospatial 
        applications to perform essential emergency management 
        functions, including detection, planning, mitigation, response, 
        and recovery, in order to minimize loss of life and property 
        from weapons of mass destruction, terrorist threats, major man-
        made accidents, and natural disasters.
            (5) National spatial data infrastructure.--The term 
        ``National Spatial Data Infrastructure'' means the combination 
        of the geographic information systems software and hardware, 
        geospatial applications, geospatial data, standards, policies, 
        programs, and human resources necessary to acquire, process, 
        analyze, store, maintain, distribute, and otherwise utilize 
        geospatial data as a strategic asset for the Nation.
            (6) Office of geospatial management.--The term ``Office of 
        Geospatial Management'' means the administrative organization 
        responsible for designing, managing, coordinating, and 
        implementing comprehensive geospatial initiatives.
            (7) Standards.--The term ``standards'' means documented 
        international, national, or industry consensus agreements 
        containing technical specifications or other precise criteria 
        to be used consistently as rules, guidelines, or definitions to 
        ensure that materials, products, processes, or services are 
        proper for their purposes.

SEC. 4. HOMELAND SECURITY AND NATIONAL GEOSPATIAL PREPAREDNESS.

    The Secretary shall direct the Chief Information Officer to work, 
consistent with Office of Management and Budget Circular A-16, 
Executive Order 12906, and section 216 of the Electronic Government 
Act, with the Department of the Interior, the Department of Justice, 
the Federal Geographic Data Committee, the National Imagery and Mapping 
Agency, other appropriate Federal agencies, and members of the Steering 
Committee and Coordination Group of the Federal Geographic Data 
Committee, to use and enhance the National Spatial Data Infrastructure 
for homeland security purposes, by--
            (1) developing a comprehensive national enterprise 
        strategy, incorporating industry and government standards, for 
        the coordinated acquisition, building, storage, maintenance, 
        and use of Federal Government, non-Federal Government, and 
        private sector geospatial data with, when feasible and 
        appropriate, integrated and interoperable commercially-provided 
        geographic information systems software and hardware, 
        geospatial applications, geospatial data, and services in order 
        to achieve an adequate level of national geospatial 
        preparedness;
            (2) providing grants, technical assistance, and cooperative 
        agreements to State, regional, local, and tribal government as 
        well as non-profit organizations in order to increase 
        geospatial preparedness by actions such as analyzing 
        requirements, performing strategic planning, sharing geospatial 
        data, developing agreements for sharing geospatial data, 
        integrating geospatial data, developing standards, integrating 
        systems, and acquiring, when feasible and appropriate, 
        interoperable commercially-provided geographic information 
        systems software and hardware, geospatial applications, 
        geospatial data, and Global Positioning System equipment and 
        procuring services in order to achieve an adequate level of 
        national geospatial preparedness;
            (3) coordinating with, and assisting, the Federal 
        Geographic Data Committee, the Office of Management and Budget, 
        and the commercial geospatial industry to establish national 
        standards for the development, acquisition, storage, 
        maintenance, distribution, utilization, and application of 
        geospatial data;
            (4) coordinating with, and assisting, the commercial 
        geospatial industry to establish national standards for the 
        development, distribution, and utilization of geographic 
        information systems software and hardware and geospatial 
        applications; and
            (5) utilizing, when feasible and appropriate, commercially-
        provided interoperable geographic information systems software 
        and hardware, geospatial applications, geospatial data, and 
        services to carry out the responsibilities, activities, and 
        programs authorized by this section.

SEC. 5. SECURITY POLICY AND GUIDELINES FOR GEOSPATIAL DATA.

    The Chief Information Officer of the Department of Homeland 
Security shall establish, within 180 days after the date of the 
enactment of this Act and consistent with overall homeland security 
goals of the Department of Homeland Security, security policy and 
guidelines for the acquisition, processing, and dissemination of 
geospatial data depicting critical infrastructure and strategic assets 
located in the United States.

SEC. 6. OFFICE OF GEOSPATIAL MANAGEMENT AND GEOSPATIAL INFORMATION 
              OFFICER.

    (a) In General.--The Secretary of Homeland Security shall establish 
the Office of Geospatial Management within the Office of the Chief 
Information Officer. The Office of Geospatial Management shall be 
administered by the Geospatial Information Officer under the direction 
of the Chief Information Officer.
    (b) Geospatial Information Officer.--The Geospatial Information 
Officer--
            (1) shall be appointed by the Secretary from among 
        individuals who are skilled in geographic information 
        technology and systems management; and
            (2) shall be responsible for--
                    (A) designing, managing, coordinating, and 
                implementing comprehensive geospatial initiatives; and
                    (B) working with the Chief Information Officer to 
                carry out section 4 and section 5.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    For the purpose of carrying out this Act, there are authorized to 
be appropriated such sums as may be necessary for each of the fiscal 
years 2004 through 2008. Such authorization is in addition to other 
authorizations of appropriations that are available for such purpose.

SOLUTION: Geospatial Preparedness Act - Requires the Secretary of Homeland Security to direct the Chief Information Officer (CIO) of the Department of Homeland Security to work with the Departments of the Interior and Justice, the National Imagery and Mapping Agency, other appropriate Federal agencies, and members of the Federal Geographic Data Committee to use and enhance the National Spatial Data Infrastructure for homeland security purposes.

Directs the CIO to establish security and policy guidelines for the acquisition, processing, and dissemination of geospatial data depicting critical infrastructure and strategic assets in the United States.

Requires the: (1) Secretary to establish the Office of Geospatial Management within the Office of the CIO; and (2) Geospatial Manager to work with the CIO to design, manage, coordinate, and implement comprehensive geospatial initiatives.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Film Incentive Reform Act of 2014''.

SEC. 2. MODIFICATION AND EXTENSION OF ELECTION TO EXPENSE THE COST OF 
              QUALIFIED FILM, TELEVISION, AND THEATRICAL PRODUCTIONS.

    (a) Extension.--Section 181(f) of the Internal Revenue Code of 1986 
is amended by striking ``December 31, 2013'' and inserting ``December 
31, 2015''.
    (b) Modification of Qualified Film, Television and Theatrical 
Productions to Which Section Applies.--
            (1) In general.--Section 181(d) of such Code is amended to 
        read as follows:
    ``(d) Qualified Film, Television, or Theatrical Production.--For 
purposes of this section--
            ``(1) In general.--The term `qualified film, television, or 
        theatrical production' means--
                    ``(A) any film or television production if 100 
                percent of the total compensation of the film or 
                television production is compensation for services 
                performed in the United States, and
                    ``(B) any theatrical production if 75 percent of 
                the total compensation of the theatrical production is 
                qualified compensation.
            ``(2) Film or television production.--
                    ``(A) In general.--The term `film or television 
                production' means property described in section 
                168(f)(3).
                    ``(B) Special rule for television series.--In the 
                case of a television series--
                            ``(i) each episode of such series shall be 
                        treated as a separate production, and
                            ``(ii) only the first 44 episodes of such 
                        series shall be taken into account.
            ``(3) Theatrical production.--
                    ``(A) In general.--The term `theatrical production' 
                means a live staged production of a play (with or 
                without music) which is derived from a written book or 
                script and is produced or presented in any venue which 
                has an audience capacity of not more than 3,000 or a 
                series of venues the majority of which have an audience 
                capacity of not more than 3,000.
                    ``(B) Touring companies.--In the case of multiple 
                live staged productions for which an election under 
                this section is made by the same taxpayer and which 
                are--
                            ``(i) separate phases of a production, or
                            ``(ii) separate simultaneous stagings of 
                        the same production in different geographical 
                        locations (not including multiple performance 
                        locations of any one touring production),
                each such live staged production shall be treated as a 
                separate production.
                    ``(C) Phases.--For purposes of subparagraph (B), 
                the term `phase' refers to each of the following (but 
                only if the taxpayer treats each of the following as a 
                separate activity for all purposes of this title):
                            ``(i) The initial staging of the 
                        production.
                            ``(ii) Subsequent additional stagings or 
                        tourings of the production which are produced 
                        by the same producer as the initial staging.
                    ``(D) Qualified compensation.--
                            ``(i) In general.--For purposes of 
                        paragraph (1)(B), the term `qualified 
                        compensation' means compensation for services 
                        performed in the United States by actors, 
                        directors, musicians, producers, and other 
                        production and post-production personnel.
                            ``(ii) Participations and residuals 
                        excluded.--For purposes of paragraph (1)(B) and 
                        clause (i), the term `compensation' does not 
                        include participations and residuals (as 
                        defined in section 167(g)(7)(B)).
            ``(4) Exception.--The term `qualified film, television, or 
        theatrical production' shall not include any production if 
        records are required under section 2257 of title 18, United 
        States Code, to be maintained with respect to any performer in 
        such production.''.
            (2) Conforming amendments.--
                    (A) Subsections (a)(1), (a)(2)(A), (a)(2)(B), (b), 
                and (c)(1) of section 181 of such Code are each amended 
                by striking ``any qualified film or television 
                production'' and inserting ``any qualified film, 
                television, or theatrical production''.
                    (B) Section 181(f) of such Code is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``any qualified film, television, or 
                theatrical production''.
                    (C) The heading of section 181 is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``qualified film, television, and 
                theatrical productions''.
                    (D) The item relating to section 181 in the table 
                of sections for part VI of subchapter B of chapter 1 of 
                such Code is amended to read as follows:

``Sec. 181. Treatment of certain qualified film, television, and 
                            theatrical productions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to qualified film, television, and theatrical productions 
commencing after December 31, 2013.

SOLUTION: Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and&nbsp;produced or presented in any venue which has an audience capacity of more than 3,000.

PROBLEM: SECTION 1. REFUNDABLE CREDIT FOR CHILD DISABILITY EDUCATION AND 
              TRAINING EXPENSES.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable personal 
credits) is amended by redesignating section 35 as section 36 and 
inserting after section 34 the following new section:

``SEC. 35. CHILD DISABILITY EDUCATION AND TRAINING EXPENSES.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this subtitle 
for the taxable year an amount equal to the amount paid or incurred by 
the taxpayer during the taxable year for qualified child disability 
expenses.
    ``(b) Limitations.--
            ``(1) Maximum dollar amount.--The amount allowed as a 
        credit under subsection (a) to the taxpayer for the taxable 
        year shall not exceed $2,000.
            ``(2) Limitation based on adjusted gross income.--
                    ``(A) In general.--The amount of the credit 
                allowable under subsection (a) (after application of 
                paragraph (1)) shall be reduced (but not below zero) by 
                $500 for each $1,000 (or fraction thereof) by which the 
                taxpayer's modified adjusted gross income exceeds 
                $150,000.
                    ``(B) Modified adjusted gross income.--For purposes 
                of subparagraph (A), the term `modified adjusted gross 
                income' means adjusted gross income increased by any 
                amount excluded from gross income under section 911, 
                931, or 933.
                    ``(C) Cost-of-living adjustment.--
                            ``(i) In general.--In the case of any 
                        taxable year beginning in a calendar year after 
                        2002, the $150,000 amount under 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 2001' for 
                                `calendar year 1992' in subparagraph 
                                (B) thereof.
                            ``(ii) Rounding rules.--If any amount after 
                        adjustment under clause (i) is not a multiple 
                        of $1,000, such amount shall be rounded to the 
                        next lower multiple of $1,000.
    ``(c) Qualified Child Disability Expenses.--For purposes of this 
section--
            ``(1) In general.--The term `qualified child disability 
        expenses' means amounts paid for services and equipment related 
        to education and training of a qualified child of the taxpayer 
        in connection with a developmental disability of such child, 
        including--
                    ``(A) behavioral therapy,
                    ``(B) speech therapy,
                    ``(C) occupational therapy,
                    ``(D) physical therapy,
                    ``(E) auditory therapy,
                    ``(F) assistive communication technology, and
                    ``(G) such other services as the Secretary may, in 
                consultation with the Secretary of Health and Human 
                Services and the Secretary of Education, provide by 
                regulation.
            ``(2) Developmental disability.--The term `developmental 
        disability' has the same meaning given the term in section 102 
        of the Developmental Disabilities Assistance and Bill of Rights 
        Act of 2000 (Public Law 106-402; 114 Stat. 1682).
            ``(3) Qualified child.--The term `qualified child' means 
        any individual if--
                    ``(A) the taxpayer is allowed a deduction under 
                section 151 with respect to such individual for the 
                taxable year,
                    ``(B) such individual has not attained the age of 
                18 as of the close of the calendar year in which the 
                taxable year of the taxpayer begins, and
                    ``(C) such individual bears a relationship to the 
                taxpayer described in section 32(c)(3)(B).
    ``(d) Verification Requirements.--
            ``(1) Expenses must be substantiated.--Qualified child 
        disability expenses to which subsection (a) applies may be 
        taken into account under this section only if the taxpayer 
        substantiates such expense in such form as the Secretary may 
        prescribe.
            ``(2) Identification requirement.--No credit shall be 
        allowed under this section with respect to any qualified child 
        unless the taxpayer includes the name and taxpayer 
        identification number of such qualified child on the return of 
        tax for the taxable year.
    ``(e) Special Rules.--
            ``(1) Denial of double benefit.--
                    ``(A) In general.--No credit shall be allowed under 
                subsection (a) for any expense for which a deduction or 
                credit is allowed under any other provision of this 
                chapter.
                    ``(B) Grants.--No credit shall be allowed under 
                subsection (a) for any expense to the extent that funds 
                for such expense are received under any Federal, State, 
                or local program.
            ``(2) Married couples must file joint returns.--Rules 
        similar to the rules of paragraphs (2), (3), and (4) of section 
        21(e) shall apply for purposes of this section.
            ``(3) Basis adjustment.--For purposes of this subtitle, if 
        a credit is allowed under this section for any expenditure with 
        respect to any property, the increase in the basis of such 
        property which would (but for this subsection) result from such 
        expenditure shall be reduced by the amount of the credit so 
        allowed.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``, or 
        from section 35 of such Code''.
            (2) 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 last item and inserting the 
        following new items:

                              ``Sec. 35. Child disability expenses.
                              ``Sec. 36. Overpayments of tax.''.
            (3) Section 1016(a) of such Code is amended by striking 
        ``and'' at the end of paragraph (26), by striking the period at 
        the end of paragraph (27) and inserting ``, and'', and by 
        adding at the end the following:
            ``(28) in the case of property with respect to which a 
        credit was allowed under section 35, to the extent provided in 
        section 35(e)(3).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.

SOLUTION:
Amends the Internal Revenue Code to allow a taxpayer an income-based credit ($2,000 maximum) for qualifying child disability education and training expenses paid on behalf of a dependent under the age of 18.