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

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Communications Facilities Deployment 
on Federal Property Act of 2018''.

SEC. 2. COMMUNICATIONS FACILITIES DEPLOYMENT ON FEDERAL PROPERTY.

    (a) In General.--Section 6409 of the Middle Class Tax Relief and 
Job Creation Act of 2012 (47 U.S.C. 1455) is amended--
            (1) in the heading, by striking ``wireless'' and inserting 
        ``communications''; and
            (2) by striking subsections (b), (c), and (d) and inserting 
        the following:
    ``(b) Federal Easements, Rights-of-Way, and Leases.--
            ``(1) Grant.--If an entity applies for the grant of an 
        easement, right-of-way, or lease to, in, over, or on a building 
        or other property owned by the Federal Government for the right 
        to install, construct, modify, or maintain a communications 
        facility installation, the executive agency that is authorized 
        to grant such easement, right-of-way, or lease for the building 
        or other property may grant to the applicant an easement, 
        right-of-way, or lease to perform such installation, 
        construction, modification, or maintenance.
            ``(2) Application forms.--Not later than 30 days after the 
        date of the enactment of the Communications Facilities 
        Deployment on Federal Property Act of 2018, the Administrator 
        of General Services shall develop a required common form for 
        applications for easements, rights-of-way, or leases under 
        paragraph (1). An executive agency may not require an applicant 
        under paragraph (1) to use any form for submitting the 
        application other than the common form developed by the 
        Administrator of General Services under this paragraph and may 
        not require any significant information beyond the information 
        required by such common form.
            ``(3) Common fees.--
                    ``(A) In general.--Notwithstanding any other 
                provision of law, not later than 30 days after the date 
                of the enactment of the Communications Facilities 
                Deployment on Federal Property Act of 2018, the 
                Administrator of General Services shall establish a 
                common fee for the processing of applications under 
                paragraph (1) and subsection (c).
                    ``(B) Fee guidelines.--The application fees 
                established pursuant to subparagraph (A) shall be--
                            ``(i) based on direct and actual cost 
                        recovery; and
                            ``(ii) competitively neutral with regard to 
                        other users of the building or other property 
                        owned by the Federal Government.
                    ``(C) Exceptions.--The Administrator of General 
                Services may establish exceptions to the fee amount 
                required under subparagraph (A)--
                            ``(i) in consideration of the public 
                        benefit provided by a grant of an easement, 
                        right-of-way, or lease; and
                            ``(ii) in the interest of expanding 
                        wireless and broadband coverage.
            ``(4) Use of fees collected.--Any fee collected by an 
        executive agency pursuant to paragraph (3) may be made 
        available, as provided in appropriations Acts, to such agency 
        to cover the costs of granting the easement, right-of-way, or 
        lease.
    ``(c) Master Contracts for Communications Facility Installation 
Sitings.--
            ``(1) In general.--Notwithstanding section 704 of the 
        Telecommunications Act of 1996 (Public Law 104-104; 110 Stat. 
        151) or any other provision of law, not later 30 days after the 
        date of the enactment of the Communications Facilities 
        Deployment on Federal Property Act of 2018, the Administrator 
        of General Services shall--
                    ``(A) develop one or more master contracts that 
                shall govern the placement of a communications facility 
                installation on a building or other property owned by 
                the Federal Government, which shall include offers of 
                lease terms for the communications facility 
                installation of not less than 10 years with automatic 
                lease renewals; and
                    ``(B) in developing the master contract or 
                contracts, standardize the treatment of the placement 
                of a communications facility installation on a building 
                rooftop or facade, the placement of a communications 
                facility installation on a rooftop or inside a 
                building, the technology used in connection with a 
                communications facility installation placed on a 
                Federal building and other property, and any other key 
                issues the Administrator of General Services considers 
                appropriate.
            ``(2) Applicability.--The master contract or contracts 
        developed by the Administrator of General Services under 
        paragraph (1) shall apply to all publicly accessible buildings 
        and other property owned by the Federal Government. An 
        executive agency may not enter into a contract governing the 
        placement of a communications facility installation on a 
        building or other property to which such a master contract 
        applies, unless the contract entered into by the agency is 
        consistent with, and does not contain any significant terms 
        beyond the terms contained in, such master contract.
    ``(d) Definitions.--In this section:
            ``(1) Communications facility installation.--The term 
        `communications facility installation' includes--
                    ``(A) any infrastructure, including any 
                transmitting device, tower, or support structure, and 
                any equipment, switches, wiring, cabling, power 
                sources, shelters, or cabinets, associated with the 
                licensed or permitted unlicensed wireless or wireline 
                transmission of writings, signs, signals, data, images, 
                pictures, or sounds of all kinds; and
                    ``(B) any antenna or apparatus that--
                            ``(i) is designed for the purpose of 
                        emitting or receiving radio frequency;
                            ``(ii) is designed to be operated, or is 
                        operating, from a fixed location pursuant to 
                        authorization by the Commission or is using 
                        duly authorized devices that do not require 
                        individual licenses; and
                            ``(iii) is added to a tower, building, or 
                        other structure.
            ``(2) Executive agency.--The term `executive agency' has 
        the meaning given such term in section 102 of title 40, United 
        States Code.''.
    (b) Effective Date.--This Act, and the amendments made by this Act, 
shall take effect 30 days after the date of the enactment of this Act.
    (c) Effect on Existing Applications.--An application for an 
easement, right-of-way, or lease that was made or granted under section 
6409 of the Middle Class Tax Relief and Job Creation Act of 2012 (47 
U.S.C. 1455) before the effective date of this Act shall continue, 
subject to such section as in effect on the day before such effective 
date.
Example Output: Communications Facilities Deployment on Federal Property Act of 2018 This bill amends the Middle Class Tax Relief and Job Creation Act of 2012 to require the General Services Administration (GSA) to create a common form and to establish a common processing fee for applications for easements, rights-of-way, and leases relating to communications facility installations on federal property.  The GSA must develop a master contract for the placement of communications facility installations on federal property.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Support Security Act''.

SEC. 2. NO EFFECT ON RIGHTS AND LIABILITIES.

    Nothing in this Act shall be construed to affect--
            (1) the right of an individual or State to receive any 
        child support payment; or
            (2) the obligation of an individual to pay child support.

SEC. 3. INCLUSION IN INCOME OF AMOUNT OF UNPAID CHILD SUPPORT PAYMENTS.

    (a) In General.--Section 108 of the Internal Revenue Code of 1986 
(relating to discharge of indebtedness income) is amended by adding at 
the end thereof the following new subsection:
    ``(h) Unpaid Child Support Payments.--
            ``(1) In general.--For purposes of this chapter, any 
        taxable unpaid child support payments of a taxpayer for any 
        taxable year shall be treated as amounts includible in gross 
        income of the taxpayer for the taxable year by reason of the 
        discharge of indebtedness of the taxpayer.
            ``(2) Taxable unpaid child support payments.--For purposes 
        of this subsection, the term `taxable unpaid child support 
        payments' means payments--
                    ``(A) which were applicable child support payments 
                which the taxpayer was required to pay under a support 
                instrument for the support of a child of the taxpayer, 
                and
                    ``(B) with respect to which the notice requirements 
                of paragraph (3) are met.
            ``(3) Notice requirements.--
                    ``(A) In general.--During January of the second 
                calendar year following a calendar year in which there 
                begins a taxable year for which a deduction allowed 
                under section 166(f) was claimed, the eligible taxpayer 
                shall send a notice (in such form as the Secretary may 
                prescribe) to the individual who failed to make 
                payments which contains--
                            ``(i) the amount of the applicable child 
                        support payments for such taxable year, and
                            ``(ii) notice that the individual is 
                        required to include such amount in gross income 
                        for the taxable year beginning in the preceding 
                        calendar year.
                    ``(B) Notice by secretary.--If notice cannot be 
                provided under subparagraph (A) because the address is 
                not known to the eligible taxpayer, the Secretary shall 
                send such notice if the address is available to the 
                Secretary.
                    ``(C) Address unknown.--If notice cannot be 
                provided under subparagraph (A) or (B) because there is 
                no known address, no income shall be included in gross 
                income for any taxable year beginning before the 
                calendar year preceding the calendar year in which such 
                notice may be sent.
            ``(4) Subsequent payments.--If any payment required to be 
        included in gross income under paragraph (1) is subsequently 
        made, the amount of such payment shall be allowed as a 
        deduction for the taxable year in which such payment is made.
            ``(5) Definitions.--For purposes of this subsection, the 
        terms `applicable child support payments' and `eligible 
        taxpayer' have the meanings given such terms by section 
        166(f).''
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 4. ALLOWANCE OF BAD DEBT DEDUCTION FOR UNPAID CHILD SUPPORT 
              PAYMENTS.

    (a) In General.--Section 166 of the Internal Revenue Code of 1986 
(relating to deduction for bad debts) is amended by redesignating 
subsection (f) as subsection (g) and by inserting after subsection (e) 
the following new subsection:
    ``(f) Unpaid Child Support Payments.--
            ``(1) In general.--In the case of any eligible taxpayer who 
        has any applicable child support payments remaining unpaid as 
        of the close of the taxable year--
                    ``(A) subsections (a) and (d) shall not apply to 
                such payments, and
                    ``(B) there shall be allowed as a deduction for 
                such taxable year an amount equal to the amount of such 
                payments.
            ``(2) Per child limitation on deduction.--The aggregate 
        amount allowable as a deduction for any taxable year under 
        paragraph (1) with respect to any child for whom applicable 
        child support payments are required to be paid shall not exceed 
        $5,000.
            ``(3) Eligible taxpayer.--For purposes of this subsection, 
        the term `eligible taxpayer' means an individual--
                    ``(A) whose adjusted gross income for the taxable 
                year does not exceed $50,000,
                    ``(B) with respect to whom the amount of applicable 
                child support payments remaining unpaid as of the close 
                of the taxable year is equal to or greater than $500, 
                and
                    ``(C) who meets the identification requirements of 
                paragraph (5).
            ``(4) Applicable child support payment.--
                    ``(A) In general.--The term `applicable child 
                support payment' means, with respect to any taxable 
                year of the eligible taxpayer--
                            ``(i) any periodic payment of a fixed 
                        amount, or
                            ``(ii) any payment of a medical or 
                        educational expense, insurance premium, or 
                        other similar item,
                which is required to be paid to such taxpayer during 
                such taxable year by an individual under a support 
                instrument meeting the requirements of paragraph (8) 
                for the support of any qualifying child of such 
                individual.
                    ``(B) Qualifying child.--For purposes of this 
                paragraph, the term `qualifying child' means a child of 
                an eligible individual with respect to whom a deduction 
                is allowable under section 151 for the taxable year (or 
                would be so allowable but for paragraph (2) or (4) of 
                section 152(e)).
                    ``(C) Payments must be delinquent for at least 
                entire year.--Any payment described in subparagraph (A) 
                which is required to be made by an individual to an 
                eligible taxpayer shall not be treated as an applicable 
                unpaid child support payment if at least half of the 
                payments which are required to be paid to the eligible 
                taxpayer during the 12-month period ending on the last 
                day of the taxable year are paid. In the case of the 
                1st taxable year to which this subsection applies to 
                payments from any individual, the preceding sentence 
                shall be applied by substituting `24-month' for `12-
                month'.
                    ``(D) Coordination with afdc.--The term `applicable 
                child support payment' shall not include any payment 
                the right to which has been assigned to a State under 
                section 402(a)(26) of the Social Security Act (42 
                U.S.C. 602(a)(26)).
            ``(5) Identification requirements.--The requirements of 
        this paragraph are met if the eligible taxpayer includes on the 
        return claiming the deduction under this subsection the name, 
        address, and taxpayer identification number of--
                    ``(A) each child with respect to whom child support 
                payments to which this subsection applies are required 
                to be paid, and
                    ``(B) the individual who was required to make such 
                child support payments.
        In the case of a failure to provide the information under 
        subparagraph (B), the preceding sentence shall not apply if the 
        eligible taxpayer certifies that any such information is not 
        known.
            ``(6) Cost-of-living adjustments.--In the case of any 
        taxable year beginning after 1998, the $50,000 amount under 
        paragraph (2)(A), the $50,000 amount under paragraph (3)(A), 
        and the $500 amount under paragraph (3)(B) shall each be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, except that section 1(f)(3)(B) 
                shall be applied by substituting `1997' for `1992'.
            ``(7) Subsequent payments.--If any payment with respect to 
        which a deduction was allowed under paragraph (1) is 
        subsequently made, such payment shall be included in gross 
        income of the eligible taxpayer for the taxable year in which 
        paid. This paragraph shall not apply to any amount if an 
        individual has assigned the right to receive such amount to a 
        State (and the State does not pay such amount to such 
        individual).
            ``(8) Support instrument.--For purposes of this subsection, 
        a support instrument meets the requirements of this paragraph 
        if it is--
                    ``(A) a decree of divorce or separate maintenance 
                or a written instrument incident to such a decree,
                    ``(B) a written separation agreement, or
                    ``(C) a decree (not described in subparagraph (A)) 
                of a court or administrative agency requiring a parent 
                to make payments for the support or maintenance of 1 or 
                more children of such parent.''
    (b) Deduction for Nonitemizers.--Section 62(a) of such Code is 
amended by inserting after paragraph (16) the following new paragraph:
            ``(17) Unpaid child support payments.--The deduction 
        allowed by section 166(f).''
    (c) Conforming Amendment.--Section 166(d)(2) of such Code is 
amended by striking ``or'' at the end of subparagraph (A), by striking 
the period at the end of subparagraph (B) and inserting ``, or'' and by 
adding at the end thereof the following new subparagraph:
                    ``(C) a debt which is an applicable child support 
                payment under subsection (f).''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 5. REDUCTION OF FEDERAL DEBT.

    Net revenues received in the Treasury pursuant to this Act shall be 
applied, as provided in appropriation Acts, solely to the retirement of 
outstanding public debt obligations of the United States and may not be 
obligated or expended for any other purpose, notwithstanding any other 
provision of law that does not specifically refer to this section.
Example Output: Child Support Security Act - Amends the Internal Revenue Code relating to discharge of indebtedness income to provide that any taxable unpaid child support payments of a taxpayer for any taxable year shall be treated as amounts includible in the taxpayer's gross income by reason of the discharge of the taxpayer's indebtedness.  Sets forth notice guidelines. 
Allows an eligible taxpayer with respect to whom child support payments remain unpaid during the taxable year a deduction of up to $5,000 equal to the amount of payments remaining unpaid.  Limits such deductions to taxpayers with adjusted gross incomes under $50,000 and unpaid child support payments of $500 or more. 
Requires that net revenues received in the Treasury pursuant to this Act be applied solely to the retirement of outstanding Federal debt obligations and not be obligated or expended for any other purpose.

Example Input: SECTION 1. LEVY PERMITTED ONLY AFTER APPROVAL OF PRIVATE, VOLUNTEER 
              PANEL OF ATTORNEYS, CERTIFIED PUBLIC ACCOUNTANTS, AND 
              ENROLLED AGENTS.

    (a) In General.--Section 6331 of the Internal Revenue Code of 1986 
(relating to levy and distraint) is amended by redesignating subsection 
(i) as subsection (j) and by inserting after subsection (h) the 
following new subsection:
    ``(i) Requirement of Approval by Private Panel Before Levy.--
            ``(1) In general.--Levy may be made under subsection (a) 
        upon the salary or wages or other property of any person with 
        respect to any unpaid tax only after such levy is approved by 
        the levy review panel for the internal revenue district in 
        which such levy is to be made.
            ``(2) Scope of review.--A levy review panel shall approve a 
        levy unless a majority of the members of the panel determine 
        that--
                    ``(A) other means of collecting the unpaid tax 
                (including installment agreements under section 6159) 
                are more appropriate than the levy, or
                    ``(B) the Internal Revenue Service has not complied 
                with the requirements of this title or the regulations 
                thereunder relating to levies.
            ``(3) Levy review panel.--
                    ``(A) In general.--Each levy review panel shall 
                consist of 3 individuals--
                            ``(i) each of whom is an attorney with an 
                        expertise in Federal taxation, a certified 
                        public accountant, or an enrolled agent,
                            ``(ii) at least one of whom is such an 
                        attorney, and
                            ``(iii) at least one of whom is a certified 
                        public accountant.
                    ``(B) Appointment of members.--
                            ``(i) In general.--The members of the levy 
                        review panel for an internal revenue district 
                        for any period shall be jointly selected by the 
                        Internal Revenue Service district director for 
                        such district and the appropriate appointing 
                        authority from among a pool of attorneys, 
                        certified public accountants, and enrolled 
                        agents who have been selected jointly by such 
                        director and the appropriate appointing 
                        authorities.
                            ``(ii) Appropriate appointing authority.--
                        For purposes of clause (i), the appropriate 
                        appointing authority is--
                                    ``(I) in the case of attorneys, the 
                                head of the State bar association for 
                                the State in which the panel will sit,
                                    ``(II) in the case of certified 
                                public accountants, the President and 
                                Executive Director (jointly) of the 
                                Society of Certified Public Accountants 
                                for such State, and
                                    ``(III) in the case of enrolled 
                                agents, the President of the affiliate 
                                of the National Association of Enrolled 
                                Agents for such State.
                    ``(C) Panel for each district.--A levy review panel 
                shall be appointed for each internal revenue district.
                    ``(D) Meetings.--The levy review panel for any 
                internal revenue district shall meet at such times as 
                are specified by the Internal Revenue Service district 
                director for such district.
                    ``(E) Members to serve without compensation.--
                Members of levy review panels shall serve without 
                compensation and shall not be reimbursed for any 
                expense associated with service on any levy review 
                panel.
            ``(4) Protection against conflicts of interest.--Members of 
        any levy review panel shall be treated as special government 
        employees (as defined in section 202 of title 18, United States 
        Code). The preceding sentence shall not apply for purposes of 
        section 207 of such title.
            ``(5) Claims.--
                    ``(A) In general.--Members of a levy review panel 
                shall have no personal liability under Federal law with 
                respect to any claim arising out of or resulting from 
                an act or omission by such member within the scope of 
                service as a member. The preceding sentence shall not 
                be construed to limit personal liability for criminal 
                acts or omissions, willful or malicious conduct, acts 
                or omissions for private gain, or any other act or 
                omission outside the scope of the service of such 
                member on the levy review panel.
                    ``(B) Effect on other law.--This paragraph shall 
                not be construed--
                            ``(i) to affect any other immunities and 
                        protections that may be available to such 
                        member under applicable law with respect to 
                        service on a levy review panel,
                            ``(ii) to affect any other right or remedy 
                        against the United States under applicable law, 
                        or
                            ``(iii) to limit or alter in any way the 
                        immunities that are available under applicable 
                        law for Federal officers and employees.
            ``(6) Jeopardy.--Paragraph (1) shall not apply to a levy if 
        the Secretary has made a finding under the last sentence of 
        subsection (a) that the collection of tax is in jeopardy.
            ``(7) Protection of return information.--Nothing in this 
        subsection shall be construed to permit the disclosure of 
        returns or return information (as defined in section 6103).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to levies issued after the date which is 6 months after the date 
of the enactment of this Act.
Example Output:
Amends the Internal Revenue Code to authorize a levy on wages or property for failure to pay taxes only if the levy is approved by the appropriate internal revenue district's levy review panel.  Exempts a levy from such review if there is a finding that the collection of the tax is in jeopardy. 
Directs a levy review panel to approve a levy unless a majority of panel members determine that:  (1) other means of collecting the unpaid taxes are more appropriate; or (2) the Internal Revenue Service has not complied with applicable levy requirements. 
Provides for the appointment, for each internal revenue district, of an unpaid three-person levy review panel consisting of at least one attorney with an expertise in Federal taxation and one certified public accountant.