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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Assessing Progress in Haiti Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) On January 12, 2010, an earthquake measuring 7.0 on the 
        Richter magnitude scale struck the country of Haiti.
            (2) According to the United States Geological Survey 
        (USGS)--
                    (A) the earthquake epicenter was located 
                approximately 15 miles southwest of Port-au-Prince, the 
                capital of Haiti; and
                    (B) the earthquake was followed by 59 aftershocks 
                of magnitude 4.5 or greater, the most severe measuring 
                6.0.
            (3) According to the Government of Haiti, more than 316,000 
        people died as a result of the earthquake, including 103 
        citizens of the United States and more than 100 United Nations 
        personnel.
            (4) According to the United Nations and the International 
        Organization for Migration--
                    (A) an estimated 3,000,000 people were directly 
                affected by the disaster, nearly one-third of the 
                country's population; and
                    (B) more than 2,100,000 people were displaced from 
                their homes to settlements.
            (5) Casualty numbers and infrastructure damage, including 
        to roads, ports, hospitals, and residential dwellings, place 
        the earthquake as the worst cataclysm to hit Haiti in over two 
        centuries and, proportionally, one of the world's worst natural 
        disasters in modern times.
            (6) The Post Disaster Needs Assessment (PDNA) conducted by 
        the Government of Haiti, the United Nations, the World Bank, 
        the Inter-American Development Bank, and other experts 
        estimates that damage and economic losses totaled 
        $7,804,000,000, approximately 120 percent of Haiti's gross 
        domestic product in 2009.
            (7) Haiti is the poorest, least developed country in the 
        Western Hemisphere with, prior to the earthquake--
                    (A) more than 70 percent of Haitians living on less 
                than $2 per day; and
                    (B) a ranking of 149 out of 182 countries on the 
                United Nations Human Development Index.
            (8) House Resolution 1021, which was passed on January 21, 
        2010, on a vote of 411 to 1 expressed--
                    (A) the House of Representatives' ``deepest 
                condolences and sympathy for the horrific loss of 
                life'' caused by the earthquake; and
                    (B) bipartisan support for Haiti's recovery and 
                reconstruction.
            (9) The initial emergency response of the men and women of 
        the United States Government, led by the United States Agency 
        for International Development and United States Southern 
        Command, was swift and resolute.
            (10) United States urban search and rescue (USAR) teams 
        were immediately activated after the earthquake and deployed 
        from Fairfax County, Virginia, Los Angeles County, California, 
        Miami-Dade, Florida, the City of Miami, Florida, and Virginia 
        Beach, Virginia, to assist the United States Agency for 
        International Development (USAID) Disaster Assistance Response 
        Team (DART), and New York City's first responders asked the 
        Office of U.S. Foreign Disaster Assistance (OFDA) to activate a 
        New York City urban search and rescue shortly thereafter.
            (11) A month after the earthquake, the House of 
        Representatives unanimously passed House Resolution 1059 which 
        expressed gratitude to these USAR units, and highlighted that 
        the 511 United States rescue workers comprised roughly one-
        third of the entire international USAR effort in Haiti, and 
        more than 130 people were rescued from under the rubble in 
        Haiti by these units.
            (12) Individuals, businesses, and philanthropic 
        organizations across the United States and throughout the 
        international community responded in support of Haiti and its 
        populace during this crisis, sometimes in innovative ways such 
        as fundraising through text messaging.
            (13) The Haitian diaspora in the United States, which was 
        integral to emergency relief efforts--
                    (A) has annually contributed significant monetary 
                support to Haiti through remittances; and
                    (B) continues to seek opportunities to partner with 
                the United States Agency for International Development 
                and other agencies to substantively contribute to the 
                reconstruction of Haiti.
            (14) Significant challenges still remain in Haiti as it 
        works to recover and rebuild.
            (15) According to the International Organization for 
        Migration, approximately 680,000 people remain in spontaneous 
        and organized camps in Haiti.
            (16) According to numerous nongovernmental organizations 
        and United States contractors, the pace of reconstruction has 
        lagged significantly behind the original emergency relief 
        phase.
            (17) The widespread irregularities that occurred in the 
        elections held in Haiti on November 28, 2010, led to outbursts 
        of violence which undermined the recovery efforts.
            (18) On October 21, 2010, an outbreak of cholera was 
        detected in the Lower Artibonite region.
            (19) Initial efforts to contain the epidemic were disrupted 
        by Hurricane Tomas and resulting widespread flooding, which led 
        to the spreading and entrenchment of the disease throughout the 
        country.
            (20) According to the Haitian Ministry of Public Health and 
        Population, as of March 28, 2011--
                    (A) approximately 4,766 people have died from 
                cholera; and
                    (B) approximately 270,991 have been infected from 
                the disease.
            (21) According to the Pan American Health Organization and 
        the Centers for Disease Control and Prevention, cholera could 
        spread to as many as 400,000 people within the first year of 
        the epidemic, potentially causing 7,600 deaths at the current 
        case fatality rate.
            (22) The United States has provided more than $62,523,017 
        worth of assistance to combat the cholera epidemic, including 
        by assisting with stockpiling health commodities, equipping 
        cholera treatments centers, providing public information, and 
        improving water and sanitation systems.
            (23) The efforts to combat the cholera epidemic have helped 
        to drive the mortality rate from cholera down from nearly 7 
        percent to 1.7 percent of all contracted cases as of February 
        25, 2011.
            (24) Throughout the series of crises, the people of Haiti 
        continue to demonstrate unwavering resilience, dignity, and 
        courage.
            (25) On March 20, 2011, presidential and parliamentary 
        elections were held in Haiti without major disruptions or 
        problems.
            (26) At the international donors conference ``Towards a New 
        Future for Haiti'' held on March 31, 2010, 59 donors pledged 
        over $5,000,000,000 to support Haiti.
            (27) The United Nations Office of the Special Envoy for 
        Haiti estimates that nearly $1,900,000,000 has been disbursed, 
        with an additional amount of approximately $2,000,000,000 
        committed.
            (28) Haiti will need the support of the international 
        community in order to confront the ongoing cholera epidemic and 
        to promote reconstruction and development.

SEC. 3. REPORT.

    (a) Report Required.--Not later than six months after the date of 
the enactment of this Act, the President, in consultation with the 
heads of all relevant agencies, including the Department of State, the 
United States Agency for International Development, the Department of 
Defense, the Department of Health and Human Services, and the Centers 
for Disease Control and Prevention shall transmit to Congress a report 
on the status of post-earthquake humanitarian, reconstruction, and 
development efforts in Haiti, including efforts to prevent the spread 
of cholera and treat persons infected with the disease.
    (b) Contents.--The report required by subsection (a) shall include 
a description, analysis, and evaluation of the--
            (1) overall progress of relief, recovery, and 
        reconstruction in Haiti, including--
                    (A) programs and projects of the United States 
                Government;
                    (B) programs and projects to protect vulnerable 
                populations, such as internally displaced persons, 
                children, women and girls, and persons with 
                disabilities; and
                    (C) projects to improve water, sanitation, and 
                health, and plans for improvements in these areas in 
                the long-term;
            (2) extent to which United States and international efforts 
        are in line with the priorities of the Government of Haiti and 
        are actively engaging and working through Haitian ministries 
        and local authorities;
            (3) coordination among United States Government agencies, 
        and coordination between the United States Government and 
        United Nations agencies, international financial institutions, 
        and other bilateral donors;
            (4) mechanisms for communicating the progress of recovery 
        and reconstruction efforts to Haitian citizens, as well as 
        recommendations on how these can be improved;
            (5) mechanisms through which Haitian civil society, 
        including vulnerable populations, is actively participating in 
        all major stages of recovery and reconstruction efforts, and 
        recommendations on how these can be improved;
            (6) mechanisms through which the Haitian diaspora is 
        involved in recovery and reconstruction efforts; and
            (7) suitability of Haiti to receive aliens who are removed, 
        excluded, or deported from the United States pursuant to United 
        States law, and steps Haiti is taking to strengthen its 
        capacity in this regard.
    (c) Use of Previously Appropriated Funds.--Funding for the report 
required under subsection (a) shall derive from existing discretionary 
funds of the departments and agencies specified in such subsection.
[EX A]: Assessing Progress in Haiti Act - Directs the President to report to Congress on the status of post-earthquake humanitarian, reconstruction, and development efforts in Haiti, including efforts to prevent the spread of cholera and treat persons infected with the disease.

Requires such report to evaluate: (1) the overall progress of relief, recovery, and reconstruction in Haiti, including U.S. government programs, programs to protect vulnerable populations, and projects to improve water, sanitation, and health; (2) the extent to which U.S. and international efforts are in line with the government of Haiti's priorities and are working through Haitian ministries and local authorities; (3) coordination among U.S. government agencies and coordination between the U.S. government and U.N. agencies, international financial institutions, and other bilateral donors; (4) mechanisms for communicating the progress of recovery and reconstruction to Haitian citizens; (5) mechanisms through which Haitian civil society and the Haitian diaspora are participating in recovery and reconstruction; and (6) Haiti's suitability to receive aliens who are removed, excluded, or deported from the United States and steps Haiti is taking to strengthen its capacity in this regard.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Farm and Ranch Risk Management 
Act''.

SEC. 2. FARM AND RANCH RISK MANAGEMENT ACCOUNTS.

    (a) In General.--Subpart C of part II of subchapter E of chapter 1 
of the Internal Revenue Code of 1986 (relating to taxable year for 
which deductions taken) is amended by inserting after section 468B the 
following:

``SEC. 468C. FARM AND RANCH RISK MANAGEMENT ACCOUNTS.

    ``(a) Deduction Allowed.--In the case of an individual engaged in 
an eligible farming business or commercial fishing, there shall be 
allowed as a deduction for any taxable year the amount paid in cash by 
the taxpayer during the taxable year to a Farm and Ranch Risk 
Management Account (hereinafter referred to as the `FARRM Account').
    ``(b) Limitation.--
            ``(1) Contributions.--The amount which a taxpayer may pay 
        into the FARRM Account for any taxable year shall not exceed 20 
        percent of so much of the taxable income of the taxpayer 
        (determined without regard to this section) which is 
        attributable (determined in the manner applicable under section 
        1301) to any eligible farming business or commercial fishing.
            ``(2) Distributions.--Distributions from a FARRM Account 
        may not be used to purchase, lease, or finance any new fishing 
        vessel, add capacity to any fishery, or otherwise contribute to 
        the overcapitalization of any fishery. The Secretary of 
        Commerce shall implement regulations to enforce this paragraph.
    ``(c) Eligible Businesses.--For purposes of this section--
            ``(1) Eligible farming business.--The term `eligible 
        farming business' means any farming business (as defined in 
        section 263A(e)(4)) which is not a passive activity (within the 
        meaning of section 469(c)) of the taxpayer.
            ``(2) Commercial fishing.--The term `commercial fishing' 
        has the meaning given such term by section (3) of the Magnuson-
        Stevens Fishery Conservation and Management Act (16 U.S.C. 
        1802) but only if such fishing is not a passive activity 
        (within the meaning of section 469(c)) of the taxpayer.
    ``(d) FARRM Account.--For purposes of this section--
            ``(1) In general.--The term `FARRM Account' means a trust 
        created or organized in the United States for the exclusive 
        benefit of the taxpayer, but only if the written governing 
        instrument creating the trust meets the following requirements:
                    ``(A) No contribution will be accepted for any 
                taxable year in excess of the amount allowed as a 
                deduction under subsection (a) for such year.
                    ``(B) The trustee is a bank (as defined in section 
                408(n)) or another person who demonstrates to the 
                satisfaction of the Secretary that the manner in which 
                such person will administer the trust will be 
                consistent with the requirements of this section.
                    ``(C) The assets of the trust consist entirely of 
                cash or of obligations which have adequate stated 
                interest (as defined in section 1274(c)(2)) and which 
                pay such interest not less often than annually.
                    ``(D) All income of the trust is distributed 
                currently to the grantor.
                    ``(E) The assets of the trust will not be 
                commingled with other property except in a common trust 
                fund or common investment fund.
            ``(2) Account taxed as grantor trust.--The grantor of a 
        FARRM Account shall be treated for purposes of this title as 
        the owner of such Account and shall be subject to tax thereon 
        in accordance with subpart E of part I of subchapter J of this 
        chapter (relating to grantors and others treated as substantial 
        owners).
    ``(e) Inclusion of Amounts Distributed.--
            ``(1) In general.--Except as provided in paragraph (2), 
        there shall be includible in the gross income of the taxpayer 
        for any taxable year--
                    ``(A) any amount distributed from a FARRM Account 
                of the taxpayer during such taxable year, and
                    ``(B) any deemed distribution under--
                            ``(i) subsection (f)(1) (relating to 
                        deposits not distributed within 5 years),
                            ``(ii) subsection (f)(2) (relating to 
                        cessation in eligible farming business), and
                            ``(iii) subparagraph (A) or (B) of 
                        subsection (f)(3) (relating to prohibited 
                        transactions and pledging account as security).
            ``(2) Exceptions.--Paragraph (1)(A) shall not apply to--
                    ``(A) any distribution to the extent attributable 
                to income of the Account, and
                    ``(B) the distribution of any contribution paid 
                during a taxable year to a FARRM Account to the extent 
                that such contribution exceeds the limitation 
                applicable under subsection (b) if requirements similar 
                to the requirements of section 408(d)(4) are met.
        For purposes of subparagraph (A), distributions shall be 
        treated as first attributable to income and then to other 
        amounts.
    ``(f) Special Rules.--
            ``(1) Tax on deposits in account which are not distributed 
        within 5 years.--
                    ``(A) In general.--If, at the close of any taxable 
                year, there is a nonqualified balance in any FARRM 
                Account--
                            ``(i) there shall be deemed distributed 
                        from such Account during such taxable year an 
                        amount equal to such balance, and
                            ``(ii) the taxpayer's tax imposed by this 
                        chapter for such taxable year shall be 
                        increased by 10 percent of such deemed 
                        distribution.
                The preceding sentence shall not apply if an amount 
                equal to such nonqualified balance is distributed from 
                such Account to the taxpayer before the due date 
                (including extensions) for filing the return of tax 
                imposed by this chapter for such year (or, if earlier, 
                the date the taxpayer files such return for such year).
                    ``(B) Nonqualified balance.--For purposes of 
                subparagraph (A), the term `nonqualified balance' means 
                any balance in the Account on the last day of the 
                taxable year which is attributable to amounts deposited 
                in such Account before the 4th preceding taxable year.
                    ``(C) Ordering rule.--For purposes of this 
                paragraph, distributions from a FARRM Account (other 
                than distributions of current income) shall be treated 
                as made from deposits in the order in which such 
                deposits were made, beginning with the earliest 
                deposits.
            ``(2) Cessation in eligible business.--At the close of the 
        first disqualification period after a period for which the 
        taxpayer was engaged in an eligible farming business or 
        commercial fishing, there shall be deemed distributed from the 
        FARRM Account of the taxpayer an amount equal to the balance in 
        such Account (if any) at the close of such disqualification 
        period. For purposes of the preceding sentence, the term 
        `disqualification period' means any period of 2 consecutive 
        taxable years for which the taxpayer is not engaged in an 
eligible farming business or commercial fishing.
            ``(3) Certain rules to apply.--Rules similar to the 
        following rules shall apply for purposes of this section:
                    ``(A) Section 220(f)(8) (relating to treatment on 
                death).
                    ``(B) Section 408(e)(2) (relating to loss of 
                exemption of account where individual engages in 
                prohibited transaction).
                    ``(C) Section 408(e)(4) (relating to effect of 
                pledging account as security).
                    ``(D) Section 408(g) (relating to community 
                property laws).
                    ``(E) Section 408(h) (relating to custodial 
                accounts).
            ``(4) Time when payments deemed made.--For purposes of this 
        section, a taxpayer shall be deemed to have made a payment to a 
        FARRM Account on the last day of a taxable year if such payment 
        is made on account of such taxable year and is made on or 
        before the due date (without regard to extensions) for filing 
        the return of tax for such taxable year.
            ``(5) Individual.--For purposes of this section, the term 
        `individual' shall not include an estate or trust.
            ``(6) Deduction not allowed for self-employment tax.--The 
        deduction allowable by reason of subsection (a) 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.
    ``(g) Reports.--The trustee of a FARRM Account shall make such 
reports regarding such Account to the Secretary and to the person for 
whose benefit the Account is maintained with respect to contributions, 
distributions, and such other matters as the Secretary may require 
under regulations. The reports required by this subsection shall be 
filed at such time and in such manner and furnished to such persons at 
such time and in such manner as may be required by such regulations.''.
    (b) Tax on Excess Contributions.--
            (1) Subsection (a) of section 4973 of such Code (relating 
        to tax on excess contributions to certain tax-favored accounts 
        and annuities) is amended by striking ``or'' at the end of 
        paragraph (3), by redesignating paragraph (4) as paragraph (5), 
        and by inserting after paragraph (3) the following:
            ``(4) a FARRM Account (within the meaning of section 
        468C(d)), or''.
            (2) Section 4973 of such Code is amended by adding at the 
        end the following:
    ``(g) Excess Contributions to FARRM Accounts.--For purposes of this 
section, in the case of a FARRM Account (within the meaning of section 
468C(d)), the term `excess contributions' means the amount by which the 
amount contributed for the taxable year to the Account exceeds the 
amount which may be contributed to the Account under section 468C(b) 
for such taxable year. For purposes of this subsection, any 
contribution which is distributed out of the FARRM Account in a 
distribution to which section 468C(e)(2)(B) applies shall be treated as 
an amount not contributed.''.
            (3) The section heading for section 4973 of such Code is 
        amended to read as follows:

``SEC. 4973. EXCESS CONTRIBUTIONS TO CERTAIN ACCOUNTS, ANNUITIES, 
              ETC.''.

            (4) The table of sections for chapter 43 of such Code is 
        amended by striking the item relating to section 4973 and 
        inserting the following:

                              ``Sec. 4973. Excess contributions to 
                                        certain accounts, annuities, 
                                        etc.''.
    (c) Tax on Prohibited Transactions.--
            (1) Subsection (c) of section 4975 of such Code (relating 
        to tax on prohibited transactions) is amended by adding at the 
        end the following:
            ``(6) Special rule for farrm accounts.--A person for whose 
        benefit a FARRM Account (within the meaning of section 468C(d)) 
        is established shall be exempt from the tax imposed by this 
        section with respect to any transaction concerning such account 
        (which would otherwise be taxable under this section) if, with 
        respect to such transaction, the account ceases to be a FARRM 
        Account by reason of the application of section 468C(f)(3)(A) 
        to such account.''.
            (2) Paragraph (1) of section 4975(e) of such Code is 
        amended by redesignating subparagraphs (E) and (F) as 
        subparagraphs (F) and (G), respectively, and by inserting after 
        subparagraph (D) the following:
                    ``(E) a FARRM Account described in section 
                468C(d),''.
    (d) Failure To Provide Reports on FARRM Accounts.--Paragraph (2) of 
section 6693(a) of such Code (relating to failure to provide reports on 
certain tax-favored accounts or annuities) is amended by redesignating 
subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively, 
and by inserting after subparagraph (B) the following:
                    ``(C) section 468C(g) (relating to FARRM 
                Accounts),''.
    (e) Clerical Amendment.--The table of sections for subpart C of 
part II of subchapter E of chapter 1 of such Code is amended by 
inserting after the item relating to section 468B the following:

                              ``Sec. 468C. Farm and Ranch Risk 
                                        Management Accounts.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
[EX A]: Farm and Ranch Risk Management Act - Amends the Internal Revenue Code to allow an individual engaged in an eligible farming or commercial fishing business a deduction for any taxable year of up to 20 percent of taxable income attributable to the eligible farming or commercial fishing business which was paid in cash by the taxpayer to a Farm and Ranch Risk Management Account (FARRM Account).Includes distributions from a FARRM account in the taxpayer's gross income, and subjects to a special ten percent surtax any distributions not made within five years of contribution. Establishes a tax on excess contributions, but exempts the taxpayer from the tax on certain prohibited transactions.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Simplification for Americans Act 
of 2004''.

SEC. 2. HEAD OF HOUSEHOLD FILING STATUS CHANGED TO SINGLE HEAD OF 
              HOUSEHOLD.

    (a) In General.--The following provisions of the Internal Revenue 
Code of 1986 are each amended by striking ``head of a household'' each 
place it appears and inserting ``single head of household'':
            (1) Subsection (b) of section 1.
            (2) Paragraphs (1) and (3) of section 2(b).
            (3) The table in section 25B(b).
            (4) Clause (iii) of section 151(c)(6)(B).
            (5) Clauses (ii) and (iii) of section 151(d)(3)(C).
            (6) Subparagraph (A) of section 6012(a)(1).
    (b) Other Conforming Amendments.--
            (1) Subparagraph (B) of section 63(c)(2) of such Code is 
        amended by striking ``head of household'' and inserting 
        ``single head of household''.
            (2) Section 1 of such Code is amended--
                    (A) in the heading for subsection (b) by inserting 
                ``Single'' before ``Heads'' ,
                    (B) in subsection (c) by inserting ``single'' 
                before ``head'', and
                    (C) in the heading of subsection (c) by inserting 
                ``single'' before ``heads''.
            (3) The heading for section 2(b) of such Code is amended to 
        read as follows: ``Definition of Single Head of Household''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.

SEC. 3. EXPANDED AVAILABILITY OF 1040EZ AND 1040A.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 
(relating to miscellaneous provisions) is amended by adding at the end 
the following new section:

``SEC. 7529. DOLLAR THRESHOLD FOR THE USE OF FORMS 1040EZ AND 1040A.

    ``(a) In General.--An individual shall not be ineligible to use 
Form 1040EZ and Form 1040A for filing individual income tax returns on 
the basis of--
            ``(1) the amount of the taxpayer's taxable interest income, 
        or
            ``(2) the amount of the taxpayer's taxable income,
so long as the taxpayer's taxable income does not exceed $100,000.
    ``(b) Inflation Adjustment.--In the case of any taxable year 
beginning in a calendar year after 2004, the $100,000 dollar amount in 
subsection (a) shall be increased by an amount equal to--
            ``(1) such dollar amount, multiplied by
            ``(2) the cost-of-living adjustment determined under 
        section 1(f)(3) for such calendar year by substituting 
        `calendar year 2003' for `calendar year 1992' in subparagraph 
        (B) thereof.
If any amount as adjusted under the preceding sentence is not a 
multiple of $10,000, such amount shall be rounded to the nearest 
multiple of $10,000.''.
    (b) Clerical Amendment.--The table of sections for chapter 77 of 
such Code is amended by adding at the end the following new item:

                              ``Sec. 7529. Dollar threshold for the use 
                                        of forms 1040EZ and 1040A.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.

SEC. 4. SIMPLIFICATION THROUGH ELIMINATION OF INOPERATIVE PROVISIONS.

    (a) In General.--
            (1) Adjustments in tax tables so that inflation will not 
        result in tax increases.--Paragraph (7) of section 1(f) of the 
        Internal Revenue Code of 1986 is amended to read as follows:
            ``(7) Special rule for certain brackets.--In prescribing 
        tables under paragraph (1) which apply to taxable years 
        beginning in a calendar year after 1994, the cost-of-living 
        adjustment used in making adjustments to the dollar amounts at 
        which the 36 percent rate bracket begins or at which the 39.6 
        percent rate bracket begins shall be determined under paragraph 
        (3) by substituting `1993' for `1992'.''.
            (2) Earned income credit.--Paragraph (1) of section 32(b) 
        of such Code is amended--
                    (A) by striking subparagraphs (B) and (C), and
                    (B) in subparagraph (A) by striking ``(A) In 
                general.--In the case of taxable years beginning after 
                1995'' and moving the table 2 ems to the left.
            (3) Annuities; certain proceeds of endowment and life 
        insurance contracts.--Section 72 of such Code is amended--
                    (A) in subsection (c)(4) by striking ``; except 
                that if such date was before January 1, 1954, then the 
                annuity starting date is January 1, 1954'', and
                    (B) in subsection (g)(3) by striking ``January 1, 
                1954, or'' and ``, whichever is later''.
            (4) Accident and health plans.--Section 105(f) of such Code 
        is amended by striking ``or (d)''.
            (5) Flexible spending arrangements.--Section 106(c)(1) of 
        such Code is amended by striking ``Effective on and after 
        January 1, 1997, gross'' and inserting ``Gross''.
            (6) Certain combat zone compensation of members of the 
        armed forces.--Subsection (c) of section 112 of such Code is 
        amended--
                    (A) by striking ``(after June 24, 1950)'' in 
                paragraph (2), and
                    (B) striking ``such zone;'' and all that follows in 
                paragraph (3) and inserting ``such zone.''.
            (7) Principal residence.--Section 121(b)(3) of such Code is 
        amended--
                    (A) by striking subparagraph (B), and
                    (B) in subparagraph (A) by striking ``(A) In 
                general.--'' and moving the text 2 ems to the left.
            (8) Certain reduced uniformed services retirement pay.--
        Section 122(b)(1) of such Code is amended by striking ``after 
        December 31, 1965,''.
            (9) Mortgage revenue bonds for residences in federal 
        disaster areas.--Section 143(k) of such Code is amended by 
        striking paragraph (11).
            (10) State legislators' travel expenses away from home.--
        Paragraph (4) of section 162(h) of such Code is amended by 
        striking ``For taxable years beginning after December 31, 1980, 
        this'' and inserting ``This''.
            (11) Health insurance costs of self-employed individuals.--
        Paragraph (1) of section 162(l) of such Code is amended to read 
        as follows:
            ``(1) Allowance of deduction.--In the case of an individual 
        who is an employee within the meaning of section 401(c)(1), 
        there shall be allowed as a deduction under this section an 
        amount equal to 100 percent of the amount paid during the 
        taxable year for insurance which constitutes medical care for 
        the taxpayer and the taxpayer's spouse and dependents.''.
            (12) Interest.--
                    (A) Section 163 of such Code is amended--
                            (i) by striking paragraph (6) of subsection 
                        (d), and
                            (ii) by striking paragraph (5) of 
                        subsection (h).
                    (B) Section 56(b)(1)(C) of such Code is amended by 
                striking clause (ii) and by redesignating clauses 
                (iii), (iv), and (v) as clauses (ii), (iii), and (iv), 
                respectively.
            (13) Amounts received by surviving annuitant under joint 
        and survivor annuity contract.--Subparagraph (A) of section 
        691(d)(1) of such Code is amended by striking ``after December 
        31, 1953, and''.
            (14) Income taxes of members of armed forces on death.--
        Section 692(a)(1) of such Code is amended by striking ``after 
        June 24, 1950''.
            (15) Tax on nonresident alien individuals.--Subparagraph 
        (B) of section 871(a)(1) of such Code is amended to read as 
        follows:
                    ``(B) gains described in subsection (b) or (c) of 
                section 631,''.
            (16) Old-age, survivors, and disability insurance.--
        Subsection (a) of section 1401 of such Code is amended by 
        striking ``the following percent'' and all that follows and 
        inserting ``12.4 percent of the amount of the self-employment 
        income for such taxable year.''.
            (17) Hospital insurance.--Subsection (b) of section 1401 of 
        such Code is amended by striking ``the following percent'' and 
        all that follows and inserting ``2.9 percent of the amount of 
        the self-employment income for such taxable year.''.
            (18) Ministers, members of religious orders, and christian 
        science practitioners.--Paragraph (3) of section 1402(e) of 
        such Code is amended by striking ``whichever of the following 
        dates is later: (A)'' and by striking ``; or (B)'' and all that 
        follows and inserting a period.
            (19) Withholding of tax on nonresident aliens.--The first 
        sentence of subsection (b) of section 1441 of such Code and the 
        first sentence of paragraph (5) of section 1441(c) of such Code 
        are each amended by striking ``gains subject to tax'' and all 
        that follows through ``October 4, 1966'' and inserting ``and 
        gains subject to tax under section 871(a)(1)(D)''.
            (20) Retirement.--Section 7447(i)(3)(B)(ii) of such Code is 
        amended by striking ``at 4 percent per annum to December 31, 
        1947, and at 3 percent per annum thereafter'', and inserting 
        ``at 3 percent per annum''.
            (21) Annuities to surviving spouses and dependent children 
        of judges.--
                    (A) Paragraph (2) of section 7448(a) of such Code 
                is amended by striking ``or under section 1106 of the 
                Internal Revenue Code of 1939'' and by striking ``or 
                pursuant to section 1106(d) of the Internal Revenue 
                Code of 1939''.
                    (B) Subsection (g) of section 7448 of such Code is 
                amended by striking ``or other than pursuant to section 
                1106 of the Internal Revenue Code of 1939''.
                    (C) Subsections (g), (j)(1), and (j)(2) of section 
                7448 of such Code are each amended by striking ``at 4 
                percent per annum to December 31, 1947, and at 3 
                percent per annum thereafter'' and inserting ``at 3 
                percent per annum''.
    (b) Effective Date.--
            (1) General rule.--Except as otherwise provided in 
        paragraph (2), the amendments made by subsection (a) shall take 
        effect on the date of enactment of this Act.
            (2) Savings provision.--If--
                    (A) any provision amended or repealed by subsection 
                (a) applied to--
                            (i) any transaction occurring before the 
                        date of the enactment of this Act,
                            (ii) any property acquired before such date 
                        of enactment, or
                            (iii) any item of income, loss, deduction, 
                        or credit taken into account before such date 
                        of enactment, and
                    (B) the treatment of such transaction, property, or 
                item under such provision would (without regard to the 
                amendments made by subsection (a)) affect the liability 
                for tax for periods ending after such date of 
                enactment,
        nothing in the amendments made by subsection (a) shall be 
        construed to affect the treatment of such transaction, 
        property, or item for purposes of determining liability for tax 
        for periods ending after such date of enactment.

            Passed the House of Representatives July 21, 2004.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.
[EX A]:
Tax Simplification for Americans Act of 2004 - Amends the Internal Revenue Code to: (1) rename the "head of household" filing status as "single head of household;" and (2) increase to $100,000 (with annual inflation adjustments after 2004) the income limit for use of tax forms 1040EZ and 1040A.

Repeals or amends certain expired or inoperative provisions of the Internal Revenue Code. Enacts a savings provision to prevent changes in tax liability resulting from repeals or amendments made by this Act for periods ending after enactment of this Act.