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. SPECIAL DEPRECIATION ALLOWANCE AND RECOVERY PERIOD FOR 
              NONCOMMERCIAL AIRCRAFT PROPERTY.

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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Sage-Grouse and Mule Deer Habitat 
Conservation and Restoration Act of 2018''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Covered vegetation management activity.--
                    (A) In general.--The term ``covered vegetation 
                management activity'' means any activity described in 
                subparagraph (B) that--
                            (i) is carried out on public land 
                        administered by the Bureau of Land Management;
                            (ii) meets the objectives of the order of 
                        the Secretary numbered 3336 and dated January 
                        5, 2015;
                            (iii) conforms to an applicable land use 
                        plan;
                            (iv) protects, restores, or improves 
                        greater sage-grouse or mule deer habitat in a 
                        sagebrush steppe ecosystem as described in--
                                    (I) Circular 1416 of the United 
                                States Geological Survey entitled 
                                ``Restoration Handbook for Sagebrush 
                                Steppe Ecosystems with Emphasis on 
                                Greater Sage-Grouse Habitat--Part 1. 
                                Concepts for Understanding and Applying 
                                Restoration'' (2015); or
                                    (II) the habitat guidelines for 
                                mule deer published by the Mule Deer 
                                Working Group of the Western 
                                Association of Fish and Wildlife 
                                Agencies;
                            (v) will not permanently impair--
                                    (I) the natural state of the 
                                treated area;
                                    (II) outstanding opportunities for 
                                solitude;
                                    (III) outstanding opportunities for 
                                primitive, unconfined recreation;
                                    (IV) economic opportunities 
                                consistent with multiple-use 
                                management; or
                                    (V) the identified values of a unit 
                                of the National Landscape Conservation 
                                System; and
                            (vi)(I) restores native vegetation 
                        following a natural disturbance;
                            (II) prevents the expansion into greater 
                        sage-grouse or mule deer habitat of--
                                    (aa) juniper, pinyon pine, or other 
                                associated conifers; or
                                    (bb) nonnative or invasive 
                                vegetation;
                            (III) reduces the risk of loss of greater 
                        sage-grouse or mule deer habitat from wildfire 
                        or any other natural disturbance; or
                            (IV) provides emergency stabilization of 
                        soil resources after a natural disturbance.
                    (B) Description of activities.--An activity 
                referred to in subparagraph (A) is--
                            (i) manual cutting and removal of juniper 
                        trees, pinyon pine trees, other associated 
                        conifers, or other nonnative or invasive 
                        vegetation;
                            (ii) mechanical mastication, cutting, or 
                        mowing, mechanical piling and burning, 
                        chaining, broadcast burning, or yarding;
                            (iii) removal of cheat grass, medusa head 
                        rye, or other nonnative, invasive vegetation;
                            (iv) collection and seeding or planting of 
                        native vegetation using a manual, mechanical, 
                        or aerial method;
                            (v) seeding of nonnative, noninvasive, 
                        ruderal vegetation only for the purpose of 
                        emergency stabilization;
                            (vi) targeted use of an herbicide, subject 
                        to the condition that the use shall be in 
                        accordance with applicable legal requirements, 
                        Federal agency procedures, and land use plans;
                            (vii) targeted livestock grazing to 
                        mitigate hazardous fuels and control noxious 
                        and invasive weeds;
                            (viii) temporary removal of wild horses or 
                        burros in the area in which the activity is 
                        being carried out to ensure treatment 
                        objectives are met;
                            (ix) in coordination with the affected 
                        permit holder, modification or adjustment of 
                        permissible usage under an annual plan of use 
                        of a grazing permit issued by the Secretary to 
                        achieve restoration treatment objectives;
                            (x) installation of new, or modification of 
                        existing, fencing or water sources intended to 
                        control use or improve wildlife habitat; or
                            (xi) necessary maintenance of, repairs to, 
                        rehabilitation of, or reconstruction of an 
                        existing permanent road or construction of 
                        temporary roads to accomplish the activities 
                        described in this subparagraph.
                    (C) Exclusions.--The term ``covered vegetation 
                management activity'' does not include--
                            (i) any activity conducted in a wilderness 
                        area or wilderness study area; or
                            (ii) any activity for the construction of a 
                        permanent road or permanent trail.
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (3) Temporary road.--The term ``temporary road'' means a 
        road that is--
                    (A) authorized--
                            (i) by a contract, permit, lease, other 
                        written authorization; or
                            (ii) pursuant to an emergency operation;
                    (B) not intended to be part of the permanent 
                transportation system of a Federal department or 
                agency;
                    (C) not necessary for long-term resource 
                management;
                    (D) designed in accordance with standards 
                appropriate for the intended use of the road, taking 
                into consideration--
                            (i) safety;
                            (ii) the cost of transportation; and
                            (iii) impacts to land and resources; and
                    (E) managed to minimize--
                            (i) erosion; and
                            (ii) the introduction or spread of invasive 
                        species.

SEC. 3. IMPROVEMENT OF HABITAT FOR GREATER SAGE-GROUSE AND MULE DEER.

    (a) Categorical Exclusion.--
            (1) In general.--Not later than 1 year after the date of 
        the enactment of this Act, the Secretary shall develop 1 or 
        more categorical exclusions (as defined in section 1508.4 of 
        title 40, Code of Federal Regulations (or a successor 
        regulation)) for covered vegetation management activities 
        carried out to protect, restore, or improve habitat for greater 
        sage-grouse or mule deer.
            (2) Administration.--In developing and administering a 
        categorical exclusion under paragraph (1), the Secretary 
        shall--
                    (A) comply with the National Environmental Policy 
                Act of 1969 (42 U.S.C. 4321 et seq.);
                    (B) apply the extraordinary circumstances 
                procedures under section 220.6 of title 36, Code of 
                Federal Regulations (or successor regulations), in 
                determining whether to use the categorical exclusion; 
                and
                    (C) consider--
                            (i) the relative efficacy of landscape-
                        scale habitat projects;
                            (ii) the likelihood of continued declines 
                        in the populations of greater sage-grouse and 
                        mule deer in the absence of landscape-scale 
                        vegetation management; and
                            (iii) the need for habitat restoration 
                        activities after wildfire or other natural 
                        disturbances.
    (b) Implementation of Covered Vegetative Management Activities 
Within the Range of Greater Sage-grouse and Mule Deer.--If a 
categorical exclusion developed under subsection (a) is used to 
implement a covered vegetative management activity in an area within 
the range of both greater sage-grouse and mule deer, the covered 
vegetative management activity shall protect, restore, or improve 
habitat concurrently for both greater sage-grouse and mule deer.
    (c) Long-term Monitoring and Maintenance.--Before commencing any 
covered vegetation management activity that is covered by a categorical 
exclusion under subsection (a), the Secretary shall develop a long-term 
monitoring and maintenance plan, covering at least the 20 year-period 
beginning on the date of commencement, to ensure that management of the 
treated area does not degrade the habitat gains secured by the covered 
vegetation management activity.
    (d) Disposal of Vegetative Material.--Subject to applicable local 
restrictions, any vegetative material resulting from a covered 
vegetation management activity that is covered by a categorical 
exclusion under subsection (a) may be--
            (1) used for--
                    (A) fuel wood; or
                    (B) other products; or
            (2) piled or burned, or both.
    (e) Treatment for Temporary Roads.--
            (1) In general.--Notwithstanding section 2(1)(B)(xi), any 
        temporary road constructed in carrying out a covered vegetation 
        management activity that is covered by a categorical exclusion 
        under subsection (a)--
                    (A) shall be used by the Secretary for the covered 
                vegetation management activity for not more than 2 
                years; and
                    (B) shall be decommissioned by the Secretary not 
                later than 3 years after the earlier of the date on 
                which--
                            (i) the temporary road is no longer needed; 
                        and
                            (ii) the project is completed.
            (2) Requirement.--A treatment under paragraph (1) shall 
        include reestablishing native vegetative cover--
                    (A) as soon as practicable; but
                    (B) not later than 10 years after the date of 
                completion of the applicable covered vegetation 
                management activity.

            Passed the Senate September 6, 2018.

            Attest:

                                                JULIE E. ADAMS,

                                                             Secretary.
[EX A]: Sage-Grouse and Mule Deer Habitat Conservation and Restoration Act of 2017 This bill directs the Department of Interior to categorically exclude vegetative management activities that establish or improve habitat for greater sage-grouse and mule deer from environmental review requirements under the National Environmental Policy Act of 1969 (NEPA). Examples of vegetative management activities include restoring native vegetation following a natural disturbance or preventing the expansion of nonnative or invasive vegetation into such habitat.  A categorical exclusion under NEPA is a category of actions which do not have a significant effect on the human environment and for which neither an Environmental Assessment nor an Environmental Impact Statement is required. The bill prohibits the categorical exclusion from including: (1) activity conducted in a wilderness area or wilderness study area, or (2) activity for the construction of a permanent road or trail. Before commencing a vegetative management activity that is covered by a categorical exclusion, Interior must develop a long-term monitoring and maintenance plan, covering at least 20 years, to ensure that management of the treated area does not degrade the habitat gains secured by the vegetative management activity. Vegetative material resulting from vegetative management activity may be: (1) used for fuel wood or other products; or (2) piled or burned, or both.  Native vegetative cover must be reestablished on a temporary road constructed in connection with a categorically excluded vegetative management activity in order to minimize soil erosion from areas disturbed by the temporary road.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rural Broadband Initiative Act''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) The Rural Electrification Act of 1936 helped bring 
        electricity and telephone service to rural America, thus 
        removing major barriers to the development of our rural 
        economies.
            (2) A lack of affordable broadband presents a similar 
        barrier to the development of our rural economy.
            (3) According to the Federal Communications Commission, 53 
        percent of rural Americans lack access to service delivering 
        broadband speeds of 25 Mbps for downloads and 3 Mbps for 
        uploads.
            (4) High-speed broadband access helps rural communities 
        compete and grow in our digital economy.

SEC. 3. SENSE OF THE CONGRESS.

    It is the sense of the Congress that necessary funds should be made 
available to provide universal and affordable broadband access to the 
United States of America with a focus on underserved rural communities.

SEC. 4. OFFICE OF RURAL BROADBAND INITIATIVES.

    (a) In General.--Title VI of the Rural Electrification Act of 1936 
(7 U.S.C. 950bb et seq.) is amended--
            (1) by redesignating sections 601 through 603 as sections 
        603 through 605, respectively; and
            (2) by inserting before section 603 (as so redesignated) 
        the following new sections:

``SEC. 601. DEFINITIONS.

    ``In this title:
            ``(1) Office.--The term `Office' means the Office of Rural 
        Broadband Initiatives established by section 602(a)(1).
            ``(2) Under secretary.--The term `Under Secretary' means 
        the Under Secretary for Rural Broadband Initiatives appointed 
        under section 602(a)(2).

``SEC. 602. OFFICE OF RURAL BROADBAND INITIATIVES.

    ``(a) Establishment.--
            ``(1) In general.--There is established in the Department 
        of Agriculture an office to be known as the `Office of Rural 
        Broadband Initiatives'.
            ``(2) Under secretary.--The head of the Office shall be the 
        Under Secretary for Rural Broadband Initiatives, who shall--
                    ``(A) be appointed by the President, by and with 
                the advice and consent of the Senate; and
                    ``(B) report directly to the Secretary.
    ``(b) Responsibilities.--
            ``(1) In general.--The Under Secretary shall--
                    ``(A) as of the date of enactment of this section, 
                administer all rural broadband-related grant and loan 
                programs previously administered by the Administrator 
                of the Rural Utilities Service, including--
                            ``(i) the rural broadband access loan and 
                        loan guarantee program established under 
                        section 603;
                            ``(ii) the Community Connect Grant Program 
                        described in subpart A of part 1739 of title 7, 
                        Code of Federal Regulations (or successor 
                        regulations); and
                            ``(iii) the Telecommunications 
                        Infrastructure Loan program established under 
                        this Act.
            ``(2) Requirements.--The Under Secretary shall--
                    ``(A) conduct extensive, nationwide outreach to 
                rural areas;
                    ``(B) foster the development of a comprehensive 
                rural broadband strategic vision;
                    ``(C) plan coordination of Federal resources for 
                State, regional, and local governments to assist 
                citizens living and working in rural areas;
                    ``(D) assess all relevant technologies (including 
                WiFi, WIMAX, DSL, cable, satellite, fiber, and 
                broadband over power lines), as the technologies are 
                able to support in whole or in part rural broadband 
                needs and requirements;
                    ``(E) serve as a single information source for all 
                rural broadband programs and services administered by 
                Federal agencies, and coordinate the activities 
                undertaken under Federal rural broadband programs; and
                    ``(F) provide technical assistance to State, 
                regional, and local governments to develop broadband 
                deployment strategies.
    ``(c) Comprehensive Rural Broadband Strategy.--
            ``(1) In general.--Not later than 180 days after the 
        appointment of the first Under Secretary, the Under Secretary 
        shall submit to the President and Congress a report describing 
        comprehensive rural broadband strategy that includes--
                    ``(A) recommendations--
                            ``(i) to promote interagency coordination 
                        of Federal agencies in regards to policies, 
                        procedures, and targeted resources, and to 
                        improve and streamline the policies, programs, 
                        and services;
                            ``(ii) to coordinate among Federal agencies 
                        regarding existing rural broadband or rural 
                        initiatives that could be of value to rural 
                        broadband development;
                            ``(iii) to address both short- and long-
                        term solutions and needs assessments for a 
                        rapid build-out of rural broadband solutions 
                        and applications for Federal, State, regional, 
                        and local government policy makers;
                            ``(iv) to identify how specific Federal 
                        agency programs and resources can best respond 
                        to rural broadband requirements and overcome 
                        obstacles that currently impede rural broadband 
                        deployment; and
                            ``(v) to promote successful model 
                        deployments and appropriate technologies being 
                        used in rural areas so that State, regional, 
                        and local governments can benefit from the 
                        cataloging of successes of other State, 
                        regional, and local governments; and
                    ``(B) a description of goals and timeframes to 
                achieve the strategic plans and visions identified in 
                the report.
            ``(2) Updates.--The Under Secretary shall update and 
        evaluate the report described in paragraph (1) on an annual 
        basis.
    ``(d) Rural Broadband Advisory Panel.--
            ``(1) In general.--Not later than 60 days after the date of 
        appointment of the first Under Secretary, the Under Secretary 
        shall submit to Congress a plan to establish a Rural Broadband 
        Advisory Panel (referred to in this subsection as the `Panel').
            ``(2) Chairperson.--The Panel shall be chaired by the Under 
        Secretary or a designee.
            ``(3) Membership.--The Panel shall be composed of 
        representatives of--
                    ``(A) State government;
                    ``(B) local government;
                    ``(C) communications equipment vendors (including 
                broadband data service providers);
                    ``(D) public utility services;
                    ``(E) local exchange carriers;
                    ``(F) wireless carriers;
                    ``(G) satellite communications services; and
                    ``(H) other appropriate public or private sector 
                entities, as determined by the Under Secretary.
            ``(4) Meetings.--The Panel shall meet not less than 4 times 
        each year.
            ``(5) Duties.--The Advisory Panel shall--
                    ``(A) assist the Under Secretary in updating the 
                annual report described in subsection (c)(2);
                    ``(B) evaluate the effectiveness of all Federal 
                broadband assistance programs and policies aimed at 
                fostering broadband access in rural and underserved 
                areas;
                    ``(C) evaluate best practices employed at the State 
                and local government level to foster broadband access 
                in rural and underserved areas; and
                    ``(D) cooperate with the Under Secretary in 
                addressing and evaluating issues determined by the 
                Under Secretary to be critical to fostering broadband 
                access and connectivity in rural and underserved areas.
    ``(e) Web-Based Clearinghouse.--The Under Secretary shall establish 
a comprehensive and interactive rural broadband Web-based clearinghouse 
that describes options, opportunities, resources, successful public-
private partnerships, comprehensive funding sources, and technology 
tutorials for rural broadband, including--
            ``(1) case studies;
            ``(2) descriptions of best practices;
            ``(3) assessments of various technology solutions;
            ``(4) feasibility studies;
            ``(5) applications, including telework, telemedicine, 
        distance learning, training, homeland security, senior citizen 
        connectivity and program development, and business and economic 
        development;
            ``(6) rural broadband options and policies analysis; and
            ``(7) support for networks among rural communities and 
        economic development agencies.''.
    (b) Conforming Amendments.--Section 603 of the Rural 
Electrification Act of 1936 (as so redesignated by subsection (a)(1)) 
is amended--
            (1) in subsection (d)(1)(B), by striking ``subsection (k)'' 
        and inserting ``subsection (l)'';
            (2) in subsection (j), by striking ``Administrator'' and 
        inserting ``Under Secretary'';
            (3) by redesignating subsections (k) and (l) as subsections 
        (l) and (m), respectively; and
            (4) by inserting after subsection (j) the following:
    ``(k) Rules Revision.--
            ``(1) In general.--Not later than 60 days after the date of 
        appointment of the first Under Secretary, the Under Secretary 
        shall submit to Congress a revision of the rules and 
        qualification criteria for the loan and loan guarantee programs 
        under this section.
            ``(2) Requirements.--In preparing the revision, the Under 
        Secretary shall--
                    ``(A) emphasize streamlining the application 
                process and processing time;
                    ``(B) ensure that the financial requirements for 
                applicants do not unduly disqualify applicants that 
                have demonstrated a viable business plan; and
                    ``(C) not diminish the mission of the program to 
                deliver broadband service to underserved rural 
                areas.''.

SEC. 5. SUFFICIENCY OF RESOURCES.

    (a) In General.--Not later than 60 days after the date of enactment 
of this Act, the Secretary of Agriculture shall submit to Congress a 
report describing the resources and staff necessary to carry out this 
Act and the amendments made by this Act.
    (b) Preparation of Report.--The Secretary shall provide the Office 
of Rural Broadband Initiatives the resources and staff necessary to 
carry out this section.
    (c) Comptroller General Review.--
            (1) In general.--The Comptroller General of the United 
        States shall review the report submitted under subsection (a) 
        for validity.
            (2) Report.--Not later than 30 days after the date on which 
        the report is submitted under subsection (a), the Comptroller 
        General of the United States shall submit to Congress a report 
        containing the findings of the review under paragraph (1).
[EX A]:
Rural Broadband Initiative Act  This bill amends the Rural Electrification Act of 1936 to establish an Office of Rural Broadband Initiatives at the Department of Agriculture (USDA) and an Under Secretary for Rural Broadband Initiatives appointed by the President to head the Office.  The Under Secretary is responsible for administering all rural broadband-related grant and loan programs previously administered by the Administrator of the Rural Utilities Service and must:   conduct nationwide outreach to rural areas;  foster the development of a comprehensive rural broadband strategic vision;  plan coordination of federal resources for state, regional, and local governments to assist rural areas;  assess all relevant technologies;  serve as a single information source for and coordinate all federal rural broadband programs and services; and  provide technical assistance to state, regional, and local governments.   The Under Secretary must also:    submit to the President and Congress a comprehensive rural broadband strategy; submit to Congress a plan to establish a Rural Broadband Advisory Panel;  establish a web-based clearinghouse that describes options, opportunities, resources, successful public-private partnerships, funding sources, and technology tutorials; and revise the rules and qualification criteria for the loan and loan guarantee programs.  USDA must report to Congress on the resources and staff necessary to carry out this bill, and the Government Accountability Office must review the report.