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

Ex Input:
SECTION 1. SPECIAL DEPRECIATION ALLOWANCE AND RECOVERY PERIOD FOR 
              NONCOMMERCIAL AIRCRAFT PROPERTY.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(o) Special Allowance for Noncommercial Airplanes.--
            ``(1) Additional allowance.--
                    ``(A) In general.--In the case of any qualified 
                noncommercial aircraft to which this subparagraph 
                applies--
                            ``(i) the depreciation deduction provided 
                        by section 167(a) for the taxable year in which 
                        such property is placed in service shall 
                        include an allowance equal to 50 percent of the 
                        adjusted basis of the qualified noncommercial 
                        aircraft property, and
                            ``(ii) the adjusted basis of the qualified 
                        noncommercial aircraft property shall be 
                        reduced by the amount of such deduction before 
                        computing the amount otherwise allowable as a 
                        depreciation deduction under this chapter for 
                        such taxable year and any subsequent taxable 
                        year.
                    ``(B) Application to aircraft purchased in 2010 or 
                2011.--Subparagraph (A) applies to qualified 
                noncommercial aircraft property placed in service after 
                December 31, 2009, and before January 1, 2012, which 
                is--
                            ``(i) acquired by the taxpayer after 
                        December 31, 2009, and before January 1, 2012, 
                        but only if no written binding contract for the 
                        acquisition was in effect before January 1, 
                        2010, or
                            ``(ii) acquired by the taxpayer pursuant to 
                        a written binding contract which was entered 
                        into after December 31, 2009, and before 
                        January 1, 2012, and
            ``(2) Recovery period.--For purposes of this section--
                    ``(A) In general.--Qualified noncommercial aircraft 
                to which this subparagraph applies shall be treated as 
                3-year property.
                    ``(B) Application to aircraft purchased before 
                2015.--Subparagraph (A) applies to qualified 
                noncommercial aircraft placed in service after the date 
                of the enactment of this subsection and before January 
                1, 2015, which is--
                            ``(i) acquired by the taxpayer after the 
                        date of the enactment of this subsection and 
                        before January 1, 2015, but only if no written 
                        binding contract for the acquisition was in 
                        effect before such date of the enactment, or
                            ``(ii) acquired by the taxpayer pursuant to 
                        a written binding contract which was entered 
                        into after December 31, 2008, and before 
                        January 1, 2015, and
            ``(3) Qualified noncommercial aircraft property.--For 
        purposes of this subsection--
                    ``(A) In general.--The term `qualified 
                noncommercial aircraft property' means any aircraft--
                            ``(i) which is not used in the trade or 
                        business of transporting persons or property,
                            ``(ii) to which this section applies, and
                            ``(iii) the original use of which commences 
                        with the taxpayer after--
                                    ``(I) December 31, 2009, for 
                                purposes of paragraph (1), and
                                    ``(II) the date of the enactment of 
                                this subsection for purposes of 
                                paragraph (2).
                    ``(B) Exceptions.--
                            ``(i) Bonus depreciation property under 
                        subsection (k).--The term `qualified 
                        noncommercial aircraft property' shall not 
                        include any property to which subsection (k)(1) 
                        applies.
                            ``(ii) Alternative depreciation property.--
                        The term `qualified noncommercial aircraft 
                        property' shall not include any property to 
                        which the alternative depreciation system under 
                        subsection (g) applies, determined--
                                    ``(I) without regard to paragraph 
                                (7) of subsection (g) (relating to 
                                election to have system apply), and
                                    ``(II) after application of section 
                                280F(b) (relating to listed property 
                                with limited business use).
                            ``(iii) Election out.--If a taxpayer makes 
                        an election under this clause with respect to 
                        any class of property for any taxable year, 
                        this subsection shall not apply to all property 
                        in such class placed in service during such 
                        taxable year.
                    ``(C) Special rule for self-constructed property.--
                In the case of a taxpayer manufacturing, constructing, 
                or producing property for the taxpayer's own use, if 
                the taxpayer begins manufacturing, constructing, or 
                producing the property--
                            ``(i) after December 31, 2009, and before 
                        January 1, 2012, for purposes of paragraph (1), 
                        and
                            ``(ii) after the date of the enactment of 
                        this subsection and before January 1, 2015, for 
                        purposes of paragraph (2),
                the requirements of paragraph (1)(B) or (2)(B) (as the 
                case may be) shall be treated as met.
                    ``(D) Deduction allowed in computing minimum tax.--
                For purposes of determining alternative minimum taxable 
                income under section 55, the deduction under subsection 
                (a) for qualified noncommercial aircraft property shall 
                be determined under this section without regard to any 
                adjustment under section 56.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act, in taxable years ending after such date.

Ex Output:
Amends the Internal Revenue Code to allow: (1) increased depreciation of qualified noncommercial aircraft property placed in service in 2010 or 2011; and (2) a three-year recovery period for the depreciation of such property placed in service before 2015. Defines "qualified noncommercial aircraft property" as any aircraft that is not used in the trade or business of transporting persons or property and that is first used after 2009. Allows such increased depreciation as an offset against the alternative minimum tax.


Ex Input:
SECTION 1. PHYSICAL EDUCATION FOR PROGRESS.

    Title X of the Elementary and Secondary Education Act of 1965 (20 
U.S.C. 8001 et seq.) is amended by adding at the end the following:

               ``PART L--PHYSICAL EDUCATION FOR PROGRESS

``SEC. 10999A. SHORT TITLE.

    ``This part may be cited as the `Physical Education for Progress 
Act'.

``SEC. 10999B. PURPOSE.

    ``The purpose of this part is to award grants and contracts to 
local educational agencies to enable the local educational agencies to 
initiate, expand, and improve physical education programs for all 
kindergarten through 12th grade students.

``SEC. 10999C. FINDINGS.

    ``Congress makes the following findings:
            ``(1) Physical education is essential to the development of 
        growing children.
            ``(2) Physical education helps improve the overall health 
        of children by improving their cardiovascular endurance, 
        muscular strength and power, and flexibility, and by enhancing 
        weight regulation, bone development, posture, skillful moving, 
        active lifestyle habits, and constructive use of leisure time.
            ``(3) Physical education helps improve the self esteem, 
        interpersonal relationships, responsible behavior, and 
        independence of children.
            ``(4) Children who participate in high quality daily 
        physical education programs tend to be more healthy and 
        physically fit.
            ``(5) The percentage of young people who are overweight has 
        more than doubled in the 30 years preceding 1999.
            ``(6) Low levels of activity contribute to the high 
        prevalence of obesity among children in the United States.
            ``(7) Obesity related diseases cost the United States 
        economy more than $100,000,000,000 every year.
            ``(8) Inactivity and poor diet cause at least 300,000 
        deaths a year in the United States.
            ``(9) Physically fit adults have significantly reduced risk 
        factors for heart attacks and stroke.
            ``(10) Children are not as active as they should be and 
        fewer than 1 in 4 children get 20 minutes of vigorous activity 
        every day of the week.
            ``(11) The Surgeon General's 1996 Report on Physical 
        Activity and Health, and the Centers for Disease Control and 
        Prevention, recommend daily physical education for all students 
        in kindergarten through grade 12.
            ``(12) Twelve years after Congress passed House Concurrent 
        Resolution 97, 100th Congress, agreed to December 11, 1987, 
        encouraging State and local governments and local educational 
        agencies to provide high quality daily physical education 
        programs for all children in kindergarten through grade 12, 
        little progress has been made.
            ``(13) Every student in our Nation's schools, from 
        kindergarten through grade 12, should have the opportunity to 
        participate in quality physical education. It is the unique 
        role of quality physical education programs to develop the 
        health-related fitness, physical competence, and cognitive 
        understanding about physical activity for all students so that 
        the students can adopt healthy and physically active 
        lifestyles.
            ``(14) Every student in our Nation's schools should have 
        the opportunity to achieve the goals established by Healthy 
        People 2000 and Healthy People 2010.

``SEC. 10999D. PROGRAM AUTHORIZED.

    ``The Secretary is authorized to award grants to, and enter into 
contracts with, local educational agencies to pay the Federal share of 
the costs of initiating, expanding, and improving physical education 
programs for kindergarten through grade 12 students by--
            ``(1) providing equipment and support to enable students to 
        actively participate in physical education activities;
            ``(2) developing or enhancing physical education curricula 
        to meet national goals for physical education developed by the 
        Secretary in consultation with the National Association for 
        Sport and Physical Education; and
            ``(3) providing funds for staff and teacher training and 
        education.

``SEC. 10999E. APPLICATIONS; PROGRAM REQUIREMENTS.

    ``(a) Applications.--Each local educational agency desiring a grant 
or contract under this part shall submit to the Secretary an 
application that contains a plan to initiate, expand, or improve 
physical education programs in the schools served by the agency in 
order to make progress toward meeting--
            ``(1) the goals described in subsection (b); or
            ``(2) State standards for physical education.
    ``(b) Goals.--The goals referred to in subsection (a) are as 
follows:
            ``(1) Physical education programs shall facilitate 
        achievement of the national goals for physical education 
        described in section 10999D(2), and the curriculum of the 
        programs may provide--
                    ``(A) fitness education and assessment to help 
                children understand, improve, or maintain their 
                physical well-being;
                    ``(B) instruction in a variety of motor skills and 
                physical activities designed to enhance the physical, 
                mental, and social or emotional development of every 
                child;
                    ``(C) development of cognitive concepts about motor 
                skill and physical fitness that support a lifelong 
                healthy lifestyle;
                    ``(D) opportunities to develop positive social and 
                cooperative skills through physical activity 
                participation; and
                    ``(E) instruction in healthy eating habits and good 
                nutrition.
            ``(2) Teachers of physical education shall be afforded the 
        opportunity for professional development to stay abreast of the 
        latest research, issues, and trends in the field of physical 
        education.
    ``(c) Special Rule.--For the purpose of this part, extracurricular 
activities such as team sports and Reserve Officers' Training Corps 
(ROTC) program activities shall not be considered as part of the 
curriculum of a physical education program assisted under this part.

``SEC. 10999F. PROPORTIONALITY.

    ``The Secretary shall ensure that grants awarded and contracts 
entered into under this part shall be equitably distributed between 
local educational agencies serving urban and rural areas, and between 
local educational agencies serving large and small numbers of students.

``SEC. 10999G. PRIVATE SCHOOL STUDENTS AND HOME-SCHOOLED STUDENTS.

    ``An application for funds under this part, consistent with the 
number of home-schooled children or children enrolled in private 
elementary schools, middle schools, and secondary schools located in 
the school district of a local educational agency, may provide for the 
participation of such children and their teachers in the activities 
assisted under this part.

``SEC. 10999H. REPORT REQUIRED FOR CONTINUED FUNDING.

    ``As a condition to continue to receive grant or contract funding 
after the first year of a multiyear grant or contract under this part, 
the administrator of the grant or contract for the local educational 
agency shall submit to the Secretary an annual report that describes 
the activities conducted during the preceding year and demonstrates 
that progress has been made toward achieving goals described in section 
10999E(b) or meeting State standards for physical education.

``SEC. 10999I. REPORT TO CONGRESS.

    ``The Secretary shall submit a report to Congress not later than 
June 1, 2003, that describes the programs assisted under this part, 
documents the success of such programs in improving physical fitness, 
and makes such recommendations as the Secretary determines appropriate 
for the continuation and improvement of the programs assisted under 
this part.

``SEC. 10999J. ADMINISTRATIVE COSTS.

    ``Not more than 5 percent of the grant or contract funds made 
available to a local educational agency under this part for any fiscal 
year may be used for administrative costs.

``SEC. 10999K. FEDERAL SHARE; SUPPLEMENT NOT SUPPLANT.

    ``(a) Federal Share.--The Federal share under this part may not 
exceed--
            ``(1) 90 percent of the total cost of a project for the 
        first year for which the project receives assistance under this 
        part; and
            ``(2) 75 percent of such cost for the second and each 
        subsequent such year.
    ``(b) Supplement not Supplant.--Funds made available under this 
part shall be used to supplement and not supplant other Federal, State, 
and local funds available for physical education activities.

``SEC. 10999L. AUTHORIZATION OF APPROPRIATIONS.

    ``There are authorized to be appropriated $30,000,000 for fiscal 
year 2000, $70,000,000 for fiscal year 2001, and $100,000,000 for each 
of the fiscal years 2002 through 2004, to carry out this part. Such 
funds shall remain available until expended.''.

Ex Output:
Requires such grants and contracts to be used for: (1) providing equipment and support to enable students to actively participate in physical education activities; (2) developing or enhancing physical education curricula to meet national goals developed by the Secretary; and (3) providing funds for staff and teacher training and education.
Requires LEA assistance applications for such assistance to contain plans for helping school physical education programs make progress toward meeting State standards for physical education or specified goals. Prohibits extracurricular activities such as team sports and Reserve Officers' Training Corps (ROTC) program activities from consideration as part of the curriculum of a physical education program assisted under this Act.
Authorizes appropriations.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Health Equity Act of 2011''.

SEC. 2. DEDUCTION FOR HEALTH INSURANCE COSTS IN COMPUTING SELF-
              EMPLOYMENT TAXES MADE PERMANENT.

    (a) In General.--Subsection (l) of section 162 of the Internal 
Revenue Code of 1986 is amended by striking paragraph (4) and by 
redesignating paragraph (5) as paragraph (4).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2010.

SEC. 3. DEDUCTION FOR QUALIFIED HEALTH INSURANCE COSTS OF INDIVIDUALS.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. COSTS OF QUALIFIED HEALTH INSURANCE.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a deduction an amount equal to the amount paid during the 
taxable year for coverage for the taxpayer, his spouse, and dependents 
under qualified health insurance.
    ``(b) Qualified Health Insurance.--For purposes of this section--
            ``(1) In general.--The term `qualified health insurance' 
        means insurance which constitutes medical care.
            ``(2) Exception.--
                    ``(A) In general.--Paragraph (1) shall not apply to 
                insurance substantially all of the coverage of which is 
                of excepted benefits described in section 9832(c).
                    ``(B) Vision and dental benefits allowed.--
                Subparagraph (A) shall not apply to benefits described 
                in section 9832(c)(2)(A).
    ``(c) Special Rules.--
            ``(1) Coordination with medical deduction, etc.--Any amount 
        paid by a taxpayer for insurance to which subsection (a) 
        applies shall not be taken into account in computing the amount 
        allowable to the taxpayer as a deduction under section 162(l) 
        or 213(a). Any amount taken into account in determining the 
        credit allowed under section 35 or 36B shall not be taken into 
        account for purposes of this section.
            ``(2) Deduction not allowed for self-employment tax 
        purposes.--The deduction allowable by reason of this section 
        shall not be taken into account in determining an individual's 
        net earnings from self-employment (within the meaning of 
        section 1402(a)) for purposes of chapter 2.''.
    (b) Deduction Allowed in Computing Adjusted Gross Income.--
Subsection (a) of section 62 of such Code is amended by inserting 
before the last sentence the following new paragraph:
            ``(22) Costs of qualified health insurance.--The deduction 
        allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by redesignating the 
item relating to section 224 as an item relating to section 225 and 
inserting before such item the following new item:

``Sec. 224. Costs of qualified health insurance.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2010.

SEC. 4. FITNESS PROGRAMS, ATHLETIC CLUBS, FITNESS EQUIPMENT, AND WEIGHT 
              LOSS PROGRAMS TREATED AS MEDICAL CARE.

    (a) Tax Benefits Using Definition of Medical Care.--Subsection (d) 
of section 213 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following:
            ``(12) Fitness programs, athletic clubs, fitness equipment, 
        weight loss programs.--
                    ``(A) In general.--An amount paid in connection 
                with a membership in a fitness program or athletic 
                club, fitness equipment, or weight loss program shall 
                be treated as an amount paid for medical care.
                    ``(B) Limitation.--The amount taken into account 
                under subsection (a) by reason of subparagraph (A) for 
                any taxable year shall not exceed $1,200.''.
    (b) Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 106 of such Code is amended by adding at the end 
the following:
    ``(g) Fitness Programs, Athletic Clubs, Fitness Equipment, Weight 
Loss Programs.--For purposes of this section and section 105--
            ``(1) In general.--Reimbursement for expenses incurred for 
        membership in a fitness program or athletic club, fitness 
        equipment, or weight loss program shall be treated as a 
        reimbursement for medical expenses.
            ``(2) Limitation.--The amount taken into account under 
        paragraph (1) for any taxable year shall not exceed $1,200.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid in taxable years beginning after December 31, 
2010.

Ex Output:

Health Equity Act of 2011 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction allowed to self-employed individuals for health insurance costs; (2) allow a new tax deduction for the health care insurance costs of a taxpayer, the taxpayer's spouse, and dependents; and (3) expand the tax deduction for medical expenses to include costs for a membership in a fitness program or athletic club, fitness equipment, or weight loss program up to $1,200 in a taxable year and allow tax-free reimbursements for such expenses up to $1,200 a year under flexible spending arrangements and health reimbursement arrangements.