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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Relief Certainty Act of 2011''.

                     TITLE I--PERMANENT TAX RELIEF

SEC. 101. REPEAL OF EGTRRA SUNSET.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 is repealed.

SEC. 102. REPEAL OF JGTRRA SUNSET.

    Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 
2003 is repealed.

SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS.

    The Secretary of the Treasury or the Secretary's delegate shall, 
not later than 90 days after the date of the enactment of this Act, 
submit to the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of the Senate a draft of 
any technical and conforming changes in the Internal Revenue Code of 
1986 which are necessary to reflect throughout such Code the purposes 
of the provisions of, and amendments made by, this Act.

               TITLE II--PERMANENT INDIVIDUAL AMT RELIEF

SEC. 201. PERMANENT INDIVIDUAL AMT RELIEF.

    (a) Modification of Alternative Minimum Tax Exemption Amount.--
            (1) In general.--Paragraph (1) of section 55(d) of the 
        Internal Revenue Code of 1986 (relating to exemption amount) is 
        amended to read as follows:
            ``(1) Exemption amount for taxpayers other than 
        corporations.--In the case of a taxpayer other than a 
        corporation, the term `exemption amount' means--
                    ``(A) the dollar amount for taxable years beginning 
                in the calendar year as specified in the table 
                contained in paragraph (4)(A) in the case of--
                            ``(i) a joint return, or
                            ``(ii) a surviving spouse,
                    ``(B) the dollar amount for taxable years beginning 
                in the calendar year as specified in the table 
                contained in paragraph (4)(B) in the case of an 
                individual who--
                            ``(i) is not a married individual, and
                            ``(ii) is not a surviving spouse,
                    ``(C) 50 percent of the dollar amount applicable 
                under paragraph (1)(A) in the case of a married 
                individual who files a separate return, and
                    ``(D) $22,500 in the case of an estate or trust.
        For purposes of this paragraph, the term `surviving spouse' has 
        the meaning given to such term by section 2(a), and marital 
        status shall be determined under section 7703.''.
            (2) Specified exemption amounts.--Section 55(d) of such 
        Code is amended by adding at the end the following new 
        paragraph:
            ``(4) Specified exemption amounts.--
                    ``(A) Taxpayers described in paragraph (1)(A).--For 
                purposes of paragraph (1))(A)--


------------------------------------------------------------------------
                                                                 The
             ``For taxable years beginning in--               exemption
                                                              amount is:
------------------------------------------------------------------------
2011.......................................................      $74,450
2012.......................................................      $78,250
2013.......................................................      $81,450
2014.......................................................      $85,050
2015.......................................................      $88,650
2016.......................................................      $92,650
2017.......................................................      $96,550
2018.......................................................     $100,950
2019.......................................................     $105,150
2020.......................................................     $109,950
2021.......................................................    $112,250.
------------------------------------------------------------------------

                    ``(B) Taxpayers described in paragraph (1)(B).--For 
                purposes of paragraph (1))(B)--


------------------------------------------------------------------------
                                                                 The
             ``For taxable years beginning in--               exemption
                                                              amount is:
------------------------------------------------------------------------
2011.......................................................      $48,450
2012.......................................................      $50,350
2013.......................................................      $51,950
2014.......................................................      $53,750
2015.......................................................      $55,550
2016.......................................................      $57,550
2017.......................................................      $59,500
2018.......................................................      $61,700
2019.......................................................      $63,800
2020.......................................................      $66,200
2021.......................................................  $68,200.''.
------------------------------------------------------------------------

    (b) Alternative Minimum Tax Relief for Nonrefundable Credits.--
            (1) In general.--Subsection (a) of section 26 of the 
        Internal Revenue Code of 1986 is amended to read as follows:
    ``(a) Limitation Based on Amount of Tax.--The aggregate amount of 
credits allowed by this subpart for the taxable year shall not exceed 
the sum of--
            ``(1) the taxpayer's regular tax liability for the taxable 
        year reduced by the foreign tax credit allowable under section 
        27(a), and
            ``(2) the tax imposed by section 55(a) for the taxable 
        year.''.
            (2) Conforming amendments.--
                    (A) Child tax credit.--
                            (i) Section 24(b) of such Code is amended 
                        by striking paragraph (3).
                            (ii) Section 24(d)(1) of such Code is 
                        amended--
                                    (I) by striking ``section 26(a)(2) 
                                or subsection (b)(3), as the case may 
                                be,'' each place it appears in 
                                subparagraphs (A) and (B) and inserting 
                                ``section 26(a)'', and
                                    (II) by striking ``section 26(a)(2) 
                                or subsection (b)(3), as the case may 
                                be'' in the second last sentence and 
                                inserting ``section 26(a)''.
                    (B) Credit for interest on certain home 
                mortgages.--Section 25(e)(1)(C) of such Code is amended 
                to read as follows:
                    ``(C) Applicable tax limit.--For purposes of this 
                paragraph, the term `applicable tax limit' means the 
                limitation imposed by section 26(a) for the taxable 
                year reduced by the sum of the credits allowable under 
                this subpart (other than this section and sections 23, 
                25D, and 1400C).''.
                    (C) Savers' credit.--Section 25B of such Code is 
                amended by striking subsection (g).
                    (D) Residential energy efficient property.--Section 
                25D(c) of such Code is amended to read as follows:
    ``(c) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable under this 
subpart (other than this section), such excess shall be carried to the 
succeeding taxable year and added to the credit allowable under 
subsection (a) for such succeeding taxable year.''.
                    (E) Certain plug-in electric vehicles.--Section 
                30(c)(2) of such Code is amended to read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (F) Alternative motor vehicle credit.--Section 
                30B(g)(2) of such Code is amended to read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (G) New qualified plug-in electric vehicle 
                credit.--Section 30D(c)(2) of such Code is amended to 
                read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (H) Cross references.--Section 55(c)(3) of such 
                Code is amended by striking ``26(a), 30C(d)(2),'' and 
                inserting ``30C(d)(2)''.
                    (I) Foreign tax credit.--Section 904 of such Code 
                is amended by striking subsection (i) and by 
                redesignating subsections (j), (k), and (l) as 
                subsections (i), (j), and (k), respectively.
                    (J) First-time home buyer credit for the district 
                of columbia.--Section 1400C(d) of such Code is amended 
                to read as follows:
    ``(d) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable under subpart 
A of part IV of subchapter A (other than this section and section 25D), 
such excess shall be carried to the succeeding taxable year and added 
to the credit allowable under subsection (a) for such taxable year.''.
            (3) Adoption credit.--
                    (A) In general.--Section 10909 of the Patient 
                Protection and Affordable Care Act, and the amendments 
                made thereby, are repealed; and the Internal Revenue 
                Code of 1986 shall be applied as if such section, and 
                amendments, had never been enacted.
                    (B) Conforming amendments.--
                            (i) Section 23(b) of the Internal Revenue 
                        Code of 1986, as in effect on December 31, 
                        2009, is amended by striking paragraph (4).
                            (ii) Section 23(c) of such Code, as in 
                        effect on December 31, 2009, is amended by 
                        striking paragraphs (1) and (2) and inserting 
                        before paragraph (3) the following:
            ``(1) In general.--If the credit allowable under subsection 
        (a) for any taxable year exceeds the limitation imposed by 
        section 26(a) for such taxable year, reduced by the sum of the 
        credits allowable under this subpart (other than this section 
        and sections 25D and 1400C), such excess shall be carried to 
        the succeeding taxable year and added to the credit allowable 
        under subsection (a) for such taxable year.''.
                            (iii) Section 23(c) of such Code, as in 
                        effect on December 31, 2009, is amended by 
                        redesignating paragraph (3) as paragraph (2).
    (c) Effective Date.--The amendments and the repeal made by this 
section shall apply to taxable years beginning after December 31, 2010.

                 TITLE III--PERMANENT ESTATE TAX RELIEF

SEC. 301. PERMANENT ESTATE TAX RELIEF.

    (a) In General.--Title III of the Tax Relief, Unemployment 
Insurance Reauthorization, and Job Creation Act of 2010, and the 
amendments made thereby, are repealed; and the Internal Revenue Code of 
1986 shall be applied as if such title, and amendments, had never been 
enacted.
    (b) Effective Date.--The repeal made by this section shall apply to 
estates of decedents dying, gifts made, and generation skipping 
transfers after December 31, 2009.

Output: Tax Relief Certainty Act of 2011 - Eliminates: (1) the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the tax relief provisions of such Act permanent; and (2) the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to reductions in the tax rate for dividend and capital gain income.

Amends the Internal Revenue Code to: (1) phase-in between 2011 through 2021increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.

Makes permanent the repeal of the estate, gift, and generation-skipping transfer taxes for decedents dying, gifts made, and generation skipping transfers after December 31, 2009.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Eastern New Mexico Rural Water 
System Authorization Act''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Authority.--The term ``Authority'' means the Eastern 
        New Mexico Rural Water Authority, an entity formed under State 
        law for the purposes of planning, financing, developing, and 
        operating the System.
            (2) Engineering report.--The term ``engineering report'' 
        means the report entitled ``Eastern New Mexico Rural Water 
        System Preliminary Engineering Report'' and dated October 2006.
            (3) Plan.--The term ``plan'' means the operation, 
        maintenance, and replacement plan required by section 4(b).
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (5) State.--The term ``State'' means the State of New 
        Mexico.
            (6) System.--
                    (A) In general.--The term ``System'' means the 
                Eastern New Mexico Rural Water System, a water delivery 
                project designed to deliver approximately 16,500 acre-
                feet of water per year from the Ute Reservoir to the 
                cities of Clovis, Elida, Grady, Melrose, Portales, and 
                Texico and other locations in Curry, Roosevelt, and 
                Quay Counties in the State.
                    (B) Inclusions.--The term ``System'' includes the 
                major components and associated infrastructure 
                identified as the ``Best Technical Alternative'' in the 
                engineering report.
            (7) Ute reservoir.--The term ``Ute Reservoir'' means the 
        impoundment of water created in 1962 by the construction of the 
        Ute Dam on the Canadian River, located approximately 32 miles 
        upstream of the border between New Mexico and Texas.

SEC. 3. EASTERN NEW MEXICO RURAL WATER SYSTEM.

    (a) Financial Assistance.--
            (1) In general.--The Secretary may provide financial and 
        technical assistance to the Authority to assist in planning, 
        designing, conducting related preconstruction activities for, 
        and constructing the System.
            (2) Use.--
                    (A) In general.--Any financial assistance provided 
                under paragraph (1) shall be obligated and expended 
                only in accordance with a cooperative agreement entered 
                into under section 5(a)(2).
                    (B) Limitations.--Financial assistance provided 
                under paragraph (1) shall not be used--
                            (i) for any activity that is inconsistent 
                        with constructing the System; or
                            (ii) to plan or construct facilities used 
                        to supply irrigation water for irrigated 
                        agricultural purposes.
    (b) Cost-Sharing Requirement.--
            (1) In general.--The Federal share of the total cost of any 
        activity or construction carried out using amounts made 
        available under this Act shall be not more than 75 percent of 
        the total cost of the System.
            (2) System development costs.--For purposes of paragraph 
        (1), the total cost of the System shall include any costs 
        incurred by the Authority or the State on or after October 1, 
        2003, for the development of the System.
    (c) Limitation.--No amounts made available under this Act may be 
used for the construction of the System until--
            (1) a plan is developed under section 4(b); and
            (2) the Secretary and the Authority have complied with any 
        requirements of the National Environmental Policy Act of 1969 
        (42 U.S.C. 4321 et seq.) applicable to the System.
    (d) Title to Project Works.--Title to the infrastructure of the 
System shall be held by the Authority or as may otherwise be specified 
under State law.

SEC. 4. OPERATION, MAINTENANCE, AND REPLACEMENT COSTS.

    (a) In General.--The Authority shall be responsible for the annual 
operation, maintenance, and replacement costs associated with the 
System.
    (b) Operation, Maintenance, and Replacement Plan.--The Authority, 
in consultation with the Secretary, shall develop an operation, 
maintenance, and replacement plan that establishes the rates and fees 
for beneficiaries of the System in the amount necessary to ensure that 
the System is properly maintained and capable of delivering 
approximately 16,500 acre-feet of water per year.

SEC. 5. ADMINISTRATIVE PROVISIONS.

    (a) Cooperative Agreements.--
            (1) In general.--The Secretary may enter into any contract, 
        grant, cooperative agreement, or other agreement that is 
        necessary to carry out this Act.
            (2) Cooperative agreement for provision of financial 
        assistance.--
                    (A) In general.--The Secretary shall enter into a 
                cooperative agreement with the Authority to provide 
                financial assistance and any other assistance requested 
                by the Authority for planning, design, related 
                preconstruction activities, and construction of the 
                System.
                    (B) Requirements.--The cooperative agreement 
                entered into under subparagraph (A) shall, at a 
                minimum, specify the responsibilities of the Secretary 
                and the Authority with respect to--
                            (i) ensuring that the cost-share 
                        requirements established by section 3(b) are 
                        met;
                            (ii) completing the planning and final 
                        design of the System;
                            (iii) any environmental and cultural 
                        resource compliance activities required for the 
                        System; and
                            (iv) the construction of the System.
    (b) Technical Assistance.--At the request of the Authority, the 
Secretary may provide to the Authority any technical assistance that is 
necessary to assist the Authority in planning, designing, constructing, 
and operating the System.
    (c) Biological Assessment.--The Secretary shall consult with the 
New Mexico Interstate Stream Commission and the Authority in preparing 
any biological assessment under the Endangered Species Act of 1973 (16 
U.S.C. 1531 et seq.) that may be required for planning and constructing 
the System.
    (d) Effect.--Nothing in this Act--
            (1) affects or preempts--
                    (A) State water law; or
                    (B) an interstate compact relating to the 
                allocation of water; or
            (2) confers on any non-Federal entity the ability to 
        exercise any Federal rights to--
                    (A) the water of a stream; or
                    (B) any groundwater resource.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--In accordance with the adjustment carried out 
under subsection (b), there is authorized to be appropriated to the 
Secretary to carry out this Act an amount not greater than 
$327,000,000.
    (b) Adjustment.--The amount made available under subsection (a) 
shall be adjusted to reflect changes in construction costs occurring 
after January 1, 2007, as indicated by engineering cost indices 
applicable to the types of construction necessary to carry out this 
Act.
    (c) Nonreimbursable Amounts.--Amounts made available to the 
Authority in accordance with the cost-sharing requirement under section 
3(b) shall be nonreimbursable and nonreturnable to the United States.
    (d) Availability of Funds.--At the end of each fiscal year, any 
unexpended funds appropriated pursuant to this Act shall be retained 
for use in future fiscal years consistent with this Act.

Output: Eastern New Mexico Rural Water System Authorization Act - (Sec. 3) Authorizes the Secretary of the Interior to provide financial and technical assistance to the Eastern New Mexico Rural Water Authority to assist in planning, designing, conducting preconstruction activities for, and constructing the Eastern New Mexico Rural Water System.

Limits the federal share of the cost of any activity to 75%. Provides that the total cost of the System shall include any costs incurred by the Authority or the state of New Mexico on or after October 1, 2003, for System development.

(Sec. 4) Makes the Authority responsible for annual operation, maintenance, and replacement costs. Directs the Authority to develop an operation, maintenance, and replacement plan that establishes rates and fees necessary to ensure that the System is properly maintained and capable of delivering approximately 16,500 acre-feet of water per year. Prohibits the use of funds under this Act until such plan is developed and until the Secretary and the Authority have complied with applicable requirements of the National Environmental Policy Act of 1969.

(Sec. 5) Directs the Secretary to: (1) enter into a cooperative agreement to provide financial and any other assistance requested by the Authority for planning, design, related preconstruction activities, and construction of the System, subject to specified requirements; and (2) consult with the New Mexico Interstate Stream Commission and the Authority in preparing any required biological assessment under the Endangered Species Act of 1973. Authorizes the Secretary, at the Authority's request, to provide technical assistance in planning, designing, constructing, and operating the System.

(Sec. 6) Authorizes appropriations. Requires: (1) the amount made available to be adjusted to reflect changes in construction costs occurring after January 1, 2007, as indicated by engineering cost indices applicable to the types of construction necessary to carry out this Act; (2) amounts made available to the Authority in accordance with the cost-sharing requirement to be nonreimbursable and nonreturnable to the United States; and (3) any unexpended appropriated funds to be retained for use in future fiscal years consistent with this Act.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Support for Iraq Oil Trust Act of 
2008''.

SEC. 2. STATEMENT OF POLICY.

    It is the policy of the United States that--
            (1) the people of Iraq should benefit directly from a share 
        of the revenues generated by the hydrocarbon resources of their 
        country; and
            (2) the United States Government should present a plan and 
        provide capacity and economic assistance for the implementation 
        of an Iraq oil trust.

SEC. 3. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) the future of Iraq's oil reserves remains at the heart 
        of political reconciliation in Iraq;
            (2) ensuring that individual Iraqis benefit directly from 
        hydrocarbon revenues is critical to promoting reconciliation 
        and facilitating sustainable stability in Iraq;
            (3) the development and implementation of an oil trust 
        could provide significant benefits to Iraq and its citizens, 
        including by--
                    (A) helping to demonstrate the values at the heart 
                of democratic governance by giving Iraqi citizens a 
                direct stake in the responsible and transparent 
                management of the hydrocarbon resources of Iraq and the 
                use and distribution of hydrocarbon revenues;
                    (B) helping to diffuse the degree and concentration 
                of control of the revenues generated from hydrocarbon 
                resources, thereby reducing the opportunity for and 
                magnitude of corruption;
                    (C) facilitating ``bottom-up'' private sector 
                development, which will be critical to Iraq's future 
                prosperity and economic diversity, by putting revenues 
                from the oil resources of Iraq directly in the hands of 
                its citizens;
                    (D) helping to alleviate the incentive for 
                smuggling or sabotage by providing individual citizens 
                a direct stake in the amount of Iraqi oil that is 
                legally produced and sold;
                    (E) contributing to sustainable security by 
                providing individuals monetary-resource alternatives to 
                cooperating with militias, extremists, and other extra-
                legal entities;
                    (F) providing additional income directly to 
                individual citizens, thereby stimulating 
                entrepreneurship and reducing the reliance on the 
                ability of the central and provincial governments to 
                deliver basic services and execute their budgets; and
                    (G) serving as a model for revenue distribution to 
                other resource-rich countries in the Middle East; and
            (4) the United States should provide assistance to Iraq for 
        implementation of an oil trust.

SEC. 4. UNITED STATES ASSISTANCE TO IRAQ.

    (a) Purpose.--The purpose of this section is to stipulate 
limitations on United States assistance to Iraq for reconstruction 
purposes.
    (b) Limitation.--
            (1) In general.--Unless the Secretary of State submits to 
        the appropriate congressional committees the certification 
        described in subsection (c) within 90 days after the date of 
        the enactment of this Act, 10 percent of United States 
        assistance described in paragraph (4) that is otherwise 
        available to Iraq through the Economic Support Fund shall be 
        withheld.
            (2) Additional withholding of funds.--An additional 10 
        percent of United States assistance described in paragraph (4) 
        that is otherwise available to Iraq through the Economic 
        Support Fund shall be withheld for each additional 30 days 
        after funds are withheld under paragraph (1) until the 
        Secretary of State makes the certification described in 
        subsection (c).
            (3) Release of withheld funds.--Any funds withheld under 
        paragraphs (1) and (2) shall be made available upon submission 
        by the Secretary of State of the certification described in 
        subsection (c).
            (4) Covered assistance.--The assistance referred to in 
        paragraphs (1) and (2) are the following funds:
                    (A) Provincial Reconstruction Development Council 
                Funds.
                    (B) Operations and Maintenance Sustainment.
                    (C) Targeted Development Program.
    (c) Certification.--The certification referred to in subsection (b) 
is a certification submitted by the Secretary of State to the 
appropriate congressional committees that--
            (1) certifies that representatives of the United States 
        Government have presented to Government of Iraq representatives 
        an oil trust plan that includes--
                    (A) background on oil trusts, including those 
                currently used by sovereign nations or territories and 
                states within nations; and
                    (B) options for different types of oil trusts that 
                could be implemented in Iraq; and
            (2) includes a discussion on the steps necessary to 
        implement an oil trust.

SEC. 5. APPROPRIATE CONGRESSIONAL COMMITTEES DEFINED.

    In this Act, the term ``appropriate congressional committees'' 
means--
     (a) the Committee on Armed Services, the Committee on Foreign 
Relations, and the Committee on Appropriations of the Senate; and
    (b) the Committee on Armed Services, the Committee on Foreign 
Affairs, and the Committee on Appropriations of the House of 
Representatives.


Output: Support for Iraq Oil Trust Act of 2008 - Withholds specified percentages of Economic Support Fund assistance for Iraq unless the Secretary of State certifies within specified time periods to the appropriate congressional committees that U.S. government representatives have presented an oil trust plan to Iraqi government representatives.