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

Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``El Camino Real de los Tejas National 
Historic Trail Act of 2003''.

SEC. 2. AUTHORIZATION AND ADMINISTRATION.

    Section 5(a) of the National Trails System Act (16 U.S.C. 1244(a)) 
is amended by adding at the end the following:
            ``(23) El camino real de los tejas.--
                    ``(A) In general.--Subject to subparagraph (B), El 
                Camino Real de los Tejas (The Royal Road of historic 
                Tejas) National Historic Trail, a combination of 
                historic routes totaling 2,580 miles in length from the 
                Rio Grande near Eagle Pass and Laredo, Texas, to 
                Natchitoches, Louisiana, and including the Old San 
                Antonio Road, as generally depicted on the maps 
                entitled `El Camino Real de los Tejas', contained in 
                the report prepared pursuant to subsection (b) entitled 
                `National Historic Trail Feasibility Study and 
                Environmental Assessment: El Camino Real de los Tejas, 
                Texas-Louisiana', dated July 1998. The National Park 
                Service is authorized to administer designated portions 
                of this trail system as a national historic trail as 
                set forth in this paragraph.
                    ``(B) Establishment.--
                            ``(i) Publicly owned lands.--Congress 
                        authorizes the establishment of El Camino Real 
                        de los Tejas national historic trail and the 
                        respective administration on those portions of 
                        the historic trail routes and related historic 
                        sites within publicly owned lands when such 
                        trail related resources meet the purposes of 
                        this Act or certification criteria set by the 
                        Secretary of the Interior per section 3(a)(3) 
                        of this Act.
                            ``(ii) Privately owned lands.--Congress 
                        authorizes the establishment of El Camino Real 
                        de los Tejas national historic trail and the 
                        respective administration on those portions of 
                        the historic trail routes and related historic 
                        sites within privately owned lands only through 
                        the voluntary and expressed consent of the 
                        owner and when such trails and sites qualify 
                        for certification as officially established 
                        components of the national historic trail. The 
                        owner's approval of a certification agreement 
                        satisfies the consent requirement. 
                        Certification agreements are not legally 
                        binding and may be terminated at any time. 
                        Should land ownership change at a certified 
                        site, the certification will cease to be valid 
                        unless the new owner consents to a new 
                        agreement.
                    ``(C) Private property rights protection.--Nothing 
                in this Act or in the establishment of any portion of 
                the national historic trail authorizes any person to 
                enter private property without the consent of the 
                owner. Nothing in this Act or in the establishment of 
                any portion of the national historic trail will 
                authorize the Federal Government to restrict private 
                property owner's use or enjoyment of their property 
                subject to other laws or regulations. Authorization of 
                El Camino Real de los Tejas National Historic Trail 
                under this Act does not itself confer any additional 
                authority to apply other Federal laws and regulations 
                on non-Federal lands along the trail. Laws or 
                regulations requiring public entities and agencies to 
                take into consideration a national historic trail shall 
                continue to apply notwithstanding the foregoing. 
                Notwithstanding section 7(g) of this Act, the United 
                States is authorized to acquire privately owned real 
                property or an interest in such property for purposes 
                of the national historic trail only with the consent of 
                the owner of such property and shall have no authority 
                to condemn or otherwise appropriate privately owned 
                real property or an interest in such property for the 
                purposes of El Camino Real de los Tejas National 
                Historic Trail.
                    ``(D) Coordination of activities.--The Secretary of 
                the Interior may coordinate with United States and 
                Mexican public and nongovernmental organizations, 
                academic institutions, and, in consultation with the 
                Secretary of State, the Government of Mexico and its 
                political subdivisions, for the purpose of exchanging 
                trail information and research, fostering trail 
                preservation and educational programs, providing 
                technical assistance, and working to establish an 
                international historic trail with complementary 
                preservation and education programs in each nation.''.

Ex Output:
El Camino Real de los Tejas National Historic Trail Act of 2003 - Amends the National Trails System Act to designate El Camino Real de los Tejas as a National Historic Trail. Authorizes establishment of such trail on portions of the trail on: (1) publicly owned lands; and (2) privately owned lands only with the consent of the owner.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Internet Tax Nondiscrimination 
Act''.
SEC. 2. FOUR-YEAR EXTENSION OF INTERNET TAX MORATORIUM.
    (a) In General.--Subsection (a) of section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended to read as follows:
    ``(a) Moratorium.--No State or political subdivision thereof may 
impose any of the following taxes during the period beginning November 
1, 2003, and ending November 1, 2007:
        ``(1) Taxes on Internet access.
        ``(2) Multiple or discriminatory taxes on electronic 
    commerce.''.
    (b) Conforming Amendments.--(1) Section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended by striking subsection (d) 
and redesignating subsections (e) and (f) as subsections (d) and (e), 
respectively.
    (2) Section 1104(10) of the Internet Tax Freedom Act (47 U.S.C. 151 
note) is amended to read as follows:
        ``(10) Tax on internet access.--
            ``(A) In general.--The term `tax on Internet access' means 
        a tax on Internet access, regardless of whether such tax is 
        imposed on a provider of Internet access or a buyer of Internet 
        access and regardless of the terminology used to describe the 
        tax.
            ``(B) General exception.--The term `tax on Internet access' 
        does not include a tax levied upon or measured by net income, 
        capital stock, net worth, or property value.''.
    (3) Section 1104(2)(B)(i) of the Internet Tax Freedom Act (47 
U.S.C. 151 note) is amended by striking ``except with respect to a tax 
(on Internet access) that was generally imposed and actually enforced 
prior to October 1, 1998,''.
    (c) Internet Access Service; Internet Access.--
        (1) Internet access service.--Paragraph (3)(D) of section 
    1101(d) (as redesignated by subsection (b)(1) of this section) of 
    the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by 
    striking the second sentence and inserting ``The term `Internet 
    access service' does not include telecommunications services, 
    except to the extent such services are purchased, used, or sold by 
    a provider of Internet access to provide Internet access.''.
        (2) Internet access.--Section 1104(5) of that Act is amended by 
    striking the second sentence and inserting ``The term `Internet 
    access' does not include telecommunications services, except to the 
    extent such services are purchased, used, or sold by a provider of 
    Internet access to provide Internet access.''.
SEC. 3. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.
    The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
        (1) by redesignating section 1104 as section 1105; and
        (2) by inserting after section 1103 the following:

``SEC. 1104. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.

    ``(a) Pre-October 1998 Taxes.--
        ``(1) In general.--Section 1101(a) does not apply to a tax on 
    Internet access that was generally imposed and actually enforced 
    prior to October 1, 1998, if, before that date--
            ``(A) the tax was authorized by statute; and
            ``(B) either--
              ``(i) a provider of Internet access services had a 
            reasonable opportunity to know, by virtue of a rule or 
            other public proclamation made by the appropriate 
            administrative agency of the State or political subdivision 
            thereof, that such agency has interpreted and applied such 
            tax to Internet access services; or
              ``(ii) a State or political subdivision thereof generally 
            collected such tax on charges for Internet access.
        ``(2) Termination.--
            ``(A) In general.--Except as provided in subparagraph (B), 
        this subsection shall not apply after November 1, 2007.
            ``(B) State telecommunications service tax.--
                ``(i) Date for termination.--This subsection shall not 
            apply after November 1, 2006, with respect to a State 
            telecommunications service tax described in clause (ii).
                ``(ii) Description of tax.--A State telecommunications 
            service tax referred to in subclause (i) is a State tax--

                    ``(I) enacted by State law on or after October 1, 
                1991, and imposing a tax on telecommunications service; 
                and
                    ``(II) applied to Internet access through 
                administrative code or regulation issued on or after 
                December 1, 2002.''.

    ``(b) Pre-November 2003 Taxes.--
        ``(1) In general.--Section 1101(a) does not apply to a tax on 
    Internet access that was generally imposed and actually enforced as 
    of November 1, 2003, if, as of that date, the tax was authorized by 
    statute and--
            ``(A) a provider of Internet access services had a 
        reasonable opportunity to know by virtue of a public rule or 
        other public proclamation made by the appropriate 
        administrative agency of the State or political subdivision 
        thereof, that such agency has interpreted and applied such tax 
        to Internet access services; and
            ``(B) a State or political subdivision thereof generally 
        collected such tax on charges for Internet access.
        ``(2) Termination.--This subsection shall not apply after 
    November 1, 2005.''.

SEC. 4. ACCOUNTING RULE.

    The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by 
adding at the end the following:

``SEC. 1106. ACCOUNTING RULE.

    ``(a) In General.--If charges for Internet access are aggregated 
with and not separately stated from charges for telecommunications 
services or other charges that are subject to taxation, then the 
charges for Internet access may be subject to taxation unless the 
Internet access provider can reasonably identify the charges for 
Internet access from its books and records kept in the regular course 
of business.
    ``(b) Definitions.--In this section:
        ``(1) Charges for internet access.--The term `charges for 
    Internet access' means all charges for Internet access as defined 
    in section 1105(5).
        ``(2) Charges for telecommunications services.--The term 
    `charges for telecommunications services' means all charges for 
    telecommunications services, except to the extent such services are 
    purchased, used, or sold by a provider of Internet access to 
    provide Internet access.''.

SEC. 5. EFFECT ON OTHER LAWS.

    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 4, is amended by adding at the end the following:

``SEC. 1107. EFFECT ON OTHER LAWS.

    ``(a) Universal Service.--Nothing in this Act shall prevent the 
imposition or collection of any fees or charges used to preserve and 
advance Federal universal service or similar State programs--
        ``(1) authorized by section 254 of the Communications Act of 
    1934 (47 U.S.C. 254); or
        ``(2) in effect on February 8, 1996.
    ``(b) 911 and E-911 Services.--Nothing in this Act shall prevent 
the imposition or collection, on a service used for access to 911 or E-
911 services, of any fee or charge specifically designated or presented 
as dedicated by a State or political subdivision thereof for the 
support of 911 or E-911 services if no portion of the revenue derived 
from such fee or charge is obligated or expended for any purpose other 
than support of 911 or E-911 services.
    ``(c) Non-Tax Regulatory Proceedings.--Nothing in this Act shall be 
construed to affect any Federal or State regulatory proceeding that is 
not related to taxation.''.
SEC. 6. EXCEPTION FOR VOICE AND OTHER SERVICES OVER THE INTERNET.
    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 5, is amended by adding at the end the following:

``SEC. 1108. EXCEPTION FOR VOICE SERVICES OVER THE INTERNET.

    ``Nothing in this Act shall be construed to affect the imposition 
of tax on a charge for voice or similar service utilizing Internet 
Protocol or any successor protocol. This section shall not apply to any 
services that are incidental to Internet access, such as voice-capable 
e-mail or instant messaging.''.

SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 6, is amended by adding at the end the following:

``SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

    ``Nothing in this Act shall prohibit Texas or a political 
subdivision thereof from imposing or collecting the Texas municipal 
access line fee pursuant to Texas Local Govt. Code Ann. ch. 283 (Vernon 
2005) and the definition of access line as determined by the Public 
Utility Commission of Texas in its `Order Adopting Amendments to 
Section 26.465 As Approved At The February 13, 2003 Public Hearing', 
issued March 5, 2003, in Project No. 26412.''.
SEC. 7. GAO STUDY OF EFFECTS OF INTERNET TAX MORATORIUM ON STATE AND 
LOCAL GOVERNMENTS AND ON BROADBAND DEPLOYMENT.
    The Comptroller General shall conduct a study of the impact of the 
Internet tax moratorium, including its effects on the revenues of State 
and local governments and on the deployment and adoption of broadband 
technologies for Internet access throughout the United States, 
including the impact of the Internet Tax Freedom Act (47 U.S.C. 151 
note) on build-out of broadband technology resources in rural 
underserved areas of the country. The study shall compare deployment 
and adoption rates in States that tax broadband Internet access service 
with States that do not tax such service, and take into account other 
factors to determine whether the Internet Tax Freedom Act has had an 
impact on the deployment or adoption of broadband Internet access 
services. The Comptroller General shall report the findings, 
conclusions, and any recommendations from the study to the Senate 
Committee on Commerce, Science, and Transportation and the House of 
Representatives Committee on Energy and Commerce no later than November 
1, 2005.

SEC. 8. EFFECTIVE DATE.

    The amendments made by this Act take effect on November 1, 2003.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.

Ex Output:
Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007.

Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value.

Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.

(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.

Terminates after November 1, 2006, the authority of a State to tax Internet access with respect to a State telecommunications service tax: (1) enacted by State law on or after October 1, 1991, and imposing a tax on telecommunications service; and (2) applied to Internet access through administrative code or regulation issued on or after December 1, 2002.

(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.

(Sec. 5) Specifies that nothing in this Act shall prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services.

(Sec. 6) Specifies that nothing in this Act shall be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).

(Sec. 6A) Exempts the State of Texas, or its political subdivisions, from the Internet tax moratorium with respect to the imposition or collection of the Texas municipal access line fee.

(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States.


Ex Input:
SECTION 1. TREATMENT OF CERTAIN CONTRIBUTIONS MADE PURSUANT TO 
              VETERANS' REEMPLOYMENT RIGHTS.

    (a) In General.--Section 414 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(u) Special Rules Relating to Veterans' Reemployment Rights.--
            ``(1) Treatment of certain required contributions.--If any 
        contribution is made by an employer under an individual account 
        plan with respect to an employee and such contribution is 
        required by reason of such employee's rights under chapter 43 
        of title 38, United States Code, resulting from qualified 
        military service--
                    ``(A) such contribution shall not be subject to any 
                otherwise applicable limitation contained in section 
                402(g), 403(b), 404(a), 408, 415, or 457, and
                    ``(B) such plan shall not be treated as failing to 
                meet any requirement of this part or section 457 by 
                reason of the making of such contribution and such 
                contribution shall not be taken into account in 
                applying the limitations referred to in subparagraph 
                (A) to other contributions.
        For purposes of the preceding sentence, any additional elective 
        deferral made under paragraph (2) shall be treated as an 
        employer contribution required by reason of the employee's 
        rights under such chapter 43.
            ``(2) Reemployment rights with respect to elective 
        deferrals.--
                    ``(A) In general.--If an employee is entitled to 
                the benefits of chapter 43 of title 38, United States 
                Code, with respect to any plan which provides for 
                elective deferrals, such employer shall be treated as 
                meeting the requirements of such chapter 43 with 
                respect to such elective deferrals if such employer--
                            ``(i) permits such employee to make 
                        additional elective deferrals under such plan 
                        (in the amount determined under subparagraph 
                        (B)) during the period which begins on the date 
                        of the reemployment and whose duration is the 
                        lesser of--
                                    ``(I) 5 years; or
                                    ``(II) 3 times the period of 
                                qualified military service which 
                                resulted in such rights; and
                            ``(ii) makes a matching contribution in 
                        respect of any additional elective deferral 
                        made pursuant to clause (i) which would have 
                        been required had such deferral actually been 
                        made during the period of such qualified 
                        military service.
                    ``(B) Amount of makeup required.--The amount 
                determined under this subparagraph is the maximum 
                amount of elective deferrals that the individual would 
                have been permitted to make under the plan during his 
                period of qualified military service if he had 
                continued to be employed by the employer during such 
                period and received compensation at the rate computed 
                in accordance with section 4318(b)(3) of title 38. 
                Proper adjustment shall be made to the amount 
                determined under the preceding sentence for any 
                elective deferrals actually made during the period of 
                such qualified military service.
                    ``(C) Elective deferral.--For purposes of this 
                paragraph, the term `elective deferral' has the meaning 
                given to such term by section 402(g)(3); except that 
                such term shall include any deferral of compensation 
                under an eligible deferred compensation plan (as 
                defined in section 457(b)).
            ``(3) Loan repayment suspensions permitted.--If any plan 
        suspends the repayment of any loan made to an individual for 
        the period while such individual is performing qualified 
        military service, such suspension shall not be taken into 
        account for purposes of section 72(p).
            ``(4) Qualified military service.--For purposes of this 
        subsection, the term `qualified military service' means any 
        service in the uniformed services (as defined in chapter 43 of 
        title 38, United States Code) by any individual if such 
        individual is entitled to reemployment rights under such 
        chapter 43, with respect to such service.
            ``(5) Individual account plan.--For purposes of this 
        subsection, the term `individual account plan' means any 
        defined contribution plan and any eligible deferred 
        compensation plan (as defined in section 457(b)).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as of September 2, 1974, and shall apply to plans as if 
such amendment were enacted on such date as part of section 414 of the 
Internal Revenue Code of 1954.

Ex Output:

Amends the Internal Revenue Code to prescribe rules regarding limitations on employer contributions under defined contribution plans and eligible deferred compensation plans which are required by reason of veterans' reemployment rights.  Treats an employer of a veteran entitled to such rights as meeting such reemployment requirements if the employer permits certain additional elective deferrals from the date of reemployment and makes a matching contribution which would have been required during the period of military service.