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 ``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.
[EX A]: 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.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Secret Service Protective Privilege 
Act of 1999''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress makes the following findings:
            (1) The physical safety of the Nation's top elected 
        officials is a public good of transcendent importance.
            (2) By virtue of the critical importance of the Office of 
        the President, the President and those in direct line of the 
        Presidency are subject to unique and mortal jeopardy--jeopardy 
        that in turn threatens profound disruption to our system of 
        representative government and to the security and future of the 
        Nation.
            (3) The physical safety of visiting heads of foreign states 
        and foreign governments is also a matter of paramount 
        importance. The assassination of such a person while on 
        American soil could have calamitous consequences for our 
        foreign relations and national security.
            (4) Given these grave concerns, Congress has provided for 
        the Secret Service to protect the President and those in direct 
        line of the Presidency, and has directed that these officials 
        may not waive such protection. Congress has also provided for 
        the Secret Service to protect visiting heads of foreign states 
        and foreign governments.
            (5) The protective strategy of the Secret Service depends 
        critically on the ability of its personnel to maintain close 
        and unremitting physical proximity to the protectee.
            (6) Secret Service personnel must remain at the side of the 
        protectee on occasions of confidential conversations and, as a 
        result, may overhear top secret discussions, diplomatic 
        exchanges, sensitive conversations, and matters of personal 
        privacy.
            (7) The necessary level of proximity can be maintained only 
        in an atmosphere of complete trust and confidence between the 
        protectee and his or her protectors.
            (8) If a protectee has reason to doubt the confidentiality 
        of actions or conversations taken in sight or hearing of Secret 
        Service personnel, the protectee may seek to push the 
        protective envelope away or undermine it to the point at which 
        it could no longer be fully effective.
            (9) The possibility that Secret Service personnel might be 
        compelled to testify against their protectees could induce 
        foreign nations to refuse Secret Service protection in future 
        state visits, making it impossible for the Secret Service to 
        fulfill its important statutory mission of protecting the life 
        and safety of foreign dignitaries.
            (10) A privilege protecting information acquired by Secret 
        Service personnel while performing their protective function in 
        physical proximity to a protectee will preserve the security of 
        the protectee by lessening the incentive of the protectee to 
        distance Secret Service personnel in situations in which there 
        is some risk to the safety of the protectee.
            (11) Recognition of a protective function privilege for the 
        President and those in direct line of the Presidency, and for 
        visiting heads of foreign states and foreign governments, will 
        promote sufficiently important interests to outweigh the need 
        for probative evidence.
            (12) Because Secret Service personnel retain law 
        enforcement responsibility even while engaged in their 
        protective function, the privilege must be subject to a crime/
        treason exception.
    (b) Purposes.--The purposes of this Act are--
            (1) to facilitate the relationship of trust and confidence 
        between Secret Service personnel and certain protected 
        officials that is essential to the ability of the Secret 
        Service to protect these officials, and the Nation, from the 
        risk of assassination; and
            (2) to ensure that Secret Service personnel are not 
        precluded from testifying in a criminal investigation or 
        prosecution about unlawful activity committed within their view 
        or hearing.

SEC. 3. ESTABLISHMENT OF PROTECTIVE FUNCTION PRIVILEGE.

    (a) Admissibility of Information Acquired by Secret Service 
Personnel While Performing Their Protective Function.--Chapter 203 of 
title 18, United States Code, is amended by inserting after section 
3056 the following:
``Sec. 3056A. Testimony by Secret Service personnel; protective 
              function privilege
    ``(a) Definitions.--In this section:
            ``(1) Protectee.--The term `protectee' means--
                    ``(A) the President;
                    ``(B) the Vice President (or other officer next in 
                the order of succession to the Office of President);
                    ``(C) the President-elect;
                    ``(D) the Vice President-elect; and
                    ``(E) visiting heads of foreign states or foreign 
                governments who, at the time and place concerned, are 
                being provided protection by the United States Secret 
                Service.
            ``(2) Secret service personnel.--The term `Secret Service 
        personnel' means any officer or agent of the United States 
        Secret Service.
    ``(b) General Rule of Privilege.--Subject to subsection (c), 
testimony by Secret Service personnel or former Secret Service 
personnel regarding information affecting a protectee that was acquired 
during the performance of a protective function in physical proximity 
to the protectee shall not be received in evidence or otherwise 
disclosed in any trial, hearing, or other proceeding in or before any 
court, grand jury, department, officer, agency, regulatory body, or 
other authority of the United States, a State, or a political 
subdivision thereof.
    ``(c) Exceptions.--There is no privilege under this section--
            ``(1) with respect to information that, at the time the 
        information was acquired by Secret Service personnel, was 
        sufficient to provide reasonable grounds to believe that a 
        crime had been, was being, or would be committed; or
            ``(2) if the privilege is waived by the protectee or the 
        legal representative of a protectee or deceased protectee.
    ``(d) Concurrent Privileges.--The proximity of Secret Service 
personnel to a protectee engaged in a privileged communication with 
another shall not, by itself, defeat an otherwise valid claim of 
privilege.''.
    (b) Technical and Conforming Amendment.--The analysis for chapter 
203 of title 18, United States Code, is amended by inserting after the 
item relating to section 3056 the following:

``3056A. Testimony by Secret Service personnel; protective function 
                            privilege.''.

SEC. 4. APPLICATION.

    This Act and the amendments made by this Act shall apply to any 
proceeding commenced on or after the date of enactment of this Act.
[EX A]: Secret Service Protective Privilege Act of 1999 - Amends the Federal criminal code to prohibit testimony by Secret Service personnel or former personnel regarding information affecting a protectee (defined as the President, Vice President, and specified other officials) that was acquired during the performance of a protective function in physical proximity to the protectee from being received in evidence or otherwise disclosed in any proceeding in or before any court, grand jury, department, officer, agency, regulatory body, or other authority of the United States, a State, or a political subdivision thereof. 
Makes exceptions: (1) with respect to information that, at the time it was acquired by Secret Service personnel, was sufficient to provide reasonable grounds to believe that a crime had been, was being, or would be committed; or (2) if the privilege is waived by the protectee or the legal representative of a protectee or deceased protectee. 
Specifies that the proximity of Secret Service personnel to a protectee engaged in a privileged communication with another shall not, by itself, defeat an otherwise valid claim of privilege.

[EX Q]: SECTION 1. EXCLUSION FROM ESTATE TAX FOR HISTORIC PROPERTY SUBJECT TO 
              PRESERVATION EASEMENT.

    (a) In General.--Part IV of subchapter A of chapter 11 of the 
Internal Revenue of 1986 (relating to taxable estate) is amended by 
adding at the end the following new section:

``SEC. 2057. QUALIFIED HISTORIC PROPERTY.

    ``(a) General Rule.--For purposes of the tax imposed by section 
2001, the value of the taxable estate shall be determined by deducting 
from the value of the gross estate an amount equal to the value of any 
qualified historic property included in the gross estate.
    ``(b) Qualified Historic Property.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified historic property' means any historic property if--
                    ``(A) on or before the date on which the return of 
                the tax imposed by section 2001 is filed, a qualified 
                real property interest described in section 
                170(h)(2)(C) in such property is held by a qualified 
                organization for the purpose described in section 
                170(h)(4)(A)(iv), and
                    ``(B) such property is covered by an agreement 
                meeting the requirements of paragraph (4) which is 
                entered into on or before such date.
Such term includes personal property included within, or associated 
with, qualified historic property (as defined in the preceding 
sentence) if such personal property is covered by the agreement 
referred to in subparagraph (B) which covers such qualified historic 
property.
            ``(2) Historic property.--For purposes of paragraph (1), 
        the term `historic property' means--
                    ``(A) a certified historic structure (as defined in 
                section 170(h)(4)(B)), and
                    ``(B) any other real property to the extent 
                reasonably necessary for public view and visitation of 
                such structure.
            ``(3) Qualified organization.--For the purposes of 
        paragraph (1), the term `qualified organization' has the 
        meaning given to such term by section 170(h)(3).
            ``(4) Requirements for agreement.--For the purposes of 
        paragraph (1), an agreement meets the requirements of this 
        paragraph if--
                    ``(A) such agreement is a written agreement signed 
                by each person in being who has an interest (whether or 
                not in possession) in the historic property (other than 
                the qualified organization),
                    ``(B) such agreement is entered into with a State 
                historic preservation agency (or similar State agency) 
                and filed with the Secretary with the return of the tax 
                imposed by section 2001,
                    ``(C) such agreement provides that the historic 
                property will be open to the public for a period of at 
                least 20 years beginning on the date on which the 
                return of the tax imposed by section 2001 is filed, and
                    ``(D) such agreement provides that any admission 
                fees (if any) shall bear a reasonable relationship to 
                admission fees for other comparable tourist sites and 
                shall be approved by such State historic preservation 
                agency (or similar State agency).
        The 20-year period referred to in subparagraph (C) shall be 
        suspended during reasonable periods of renovation.
            ``(5) Open to the public.--For the purposes of paragraph 
        (4)(C), a property shall be treated as being open to the public 
        for any year if a substantial portion of the property is open 
        for public visitation for at least 8 hours per day and 6 days 
        per week during at least any 32 weeks of such year.
            ``(6) Treatment of qualified historic property held by a 
        corporation.--In the case of a corporation all of the stock in 
        which was held on the date of the decedent's death by the 
        decedent or members of the decedent's family (as defined in 
        section 2032A(e)(2)), stock in such corporation shall be 
        treated for purposes of this section as qualified historic 
        property to the extent that the value of such stock is 
        attributable to qualified historic property held by such 
        corporation.
    ``(c) Tax Treatment of Dispositions and Failure to Comply With 
Agreement.--
            ``(1) Imposition of additional estate tax.--If, during the 
        20-year period referred to in subsection (b)(4)(C)--
                    ``(A) any person signing the written agreement 
                referred to in subsection (b)(4) disposes of any 
                interest in the qualified historic property, or
                    ``(B) there is a violation of any provision of such 
                agreement (as determined under regulations prescribed 
                by the Secretary),
        then there is hereby imposed an additional estate tax.
            ``(2) Exception where transferee agrees to be bound by 
        agreement.--No tax shall be imposed under paragraph (1) by 
        reason of any disposition if the person acquiring the property 
        agrees to be bound by the agreement referred to in subsection 
        (b)(4) and to be liable for any tax under this subsection in 
        the same manner as the person disposing such property.
            ``(3) Amount of additional tax.--The amount of the 
        additional tax imposed by paragraph (1) with respect to any 
        property shall be an amount equal to--
                    ``(A) the excess of--
                            ``(i) what would (but for subsection (a)) 
                        have been the tax imposed by section 2001 
                        (reduced by the credits allowable), over
                            ``(ii) the tax imposed by section 2001 (as 
                        so reduced), multiplied by
                    ``(B) the fraction--
                            ``(i) the numerator of which is the number 
                        of months remaining after the month in which 
                        the disposition or violation occurs in the 20-
                        year period referred to in subsection 
                        (b)(4)(C), and
                            ``(ii) the denominator of which is 240.
            ``(4) Due date.--The additional tax imposed by this 
        subsection shall be due and payable on the day which is 6 
        months after the date of the disposition or violation referred 
        to in paragraph (1).
            ``(5) Liability for tax.--Any person signing the agreement 
        referred to in subsection (b)(4) (other than the executor) 
        shall be personally liable for the additional tax imposed by 
        this subsection. If more than 1 person is liable under this 
        subsection, all such persons shall be jointly and severally 
        liable.
            ``(6) Certain other rules to apply.--Rules similar to the 
        rules of sections 2013(f) and 2032A(f) shall apply for purposes 
        of this subsection.
    ``(d) Coordination With Deduction for Transfer of Easement.--
Section 2055(f) shall not apply to any interest referred to therein 
with respect to property for which a deduction is allowed under 
subsection (a).''
    (b) Technical Amendments.--
            (1) Subparagraph (A) of section 2056A(b)(10) of such Code 
        is amended by inserting ``2057,'' after ``2056,''.
            (2) The table of sections for part IV of subchapter A of 
        chapter 11 of such Code is amended by adding at the end the 
        following new item:

                              ``Sec. 2057. Qualified historic 
                                        property.''
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to the estates of decedents dying after the date of 
the enactment of this Act.
[EX A]:
Amends the Internal Revenue Code to provide that for purposes of determining estate tax the value of the taxable estate shall be determined by deducting from the value of the gross estate an amount equal to the value of any qualified historic property.  Defines qualified historic property as any certified historic structure and any other real property necessary for public view and visitation that is held by a qualified charitable or governmental organization and is covered by an agreement which, among other things, provides that the historic property will be open to the public for a period of at least 20 years and has a reasonable admission fee.