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 Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans E-Health and Telemedicine 
Support Act of 2017'' or the ``VETS Act of 2017''.

SEC. 2. LICENSURE OF HEALTH CARE PROFESSIONALS OF THE DEPARTMENT OF 
              VETERANS AFFAIRS PROVIDING TREATMENT VIA TELEMEDICINE.

    (a) In General.--Chapter 17 of title 38, United States Code, is 
amended by inserting after section 1730A the following new section:
``Sec. 1730B. Licensure of health care professionals providing 
              treatment via telemedicine
    ``(a) In General.--Notwithstanding any provision of law regarding 
the licensure of health care professionals, a covered health care 
professional may practice the health care profession of the health care 
professional at any location in any State, regardless of where the 
covered health care professional or the patient is located, if the 
covered health care professional is using telemedicine to provide 
treatment to an individual under this chapter.
    ``(b) Property of Federal Government.--Subsection (a) shall apply 
to a covered health care professional providing treatment to a patient 
regardless of whether the covered health care professional or patient 
is located in a facility owned by the Federal Government during such 
treatment.
    ``(c) Construction.--Nothing in this section may be construed to 
remove, limit, or otherwise affect any obligation of a covered health 
care professional under the Controlled Substances Act (21 U.S.C. 801 et 
seq.).
    ``(d) Covered Health Care Professional Defined.--In this section, 
the term `covered health care professional' means a health care 
professional who--
            ``(1) is an employee of the Department appointed under the 
        authority under sections 7306, 7401, 7405, 7406, or 7408 of 
        this title, or title 5;
            ``(2) is authorized by the Secretary to provide health care 
        under this chapter;
            ``(3) is required to adhere to all quality standards 
        relating to the provision of telemedicine in accordance with 
        applicable policies of the Department; and
            ``(4) has an active, current, full, and unrestricted 
        license, registration, or certification in a State to practice 
        the health care profession of the health care professional.''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
chapter 17 of such title is amended by inserting after the item 
relating to section 1730A the following new item:

``1730B. Licensure of health care professionals providing treatment via 
                            telemedicine.''.
    (c) Report on Telemedicine.--
            (1) In general.--Not later than 1 year after the date of 
        the enactment of this Act, the Secretary of Veterans Affairs 
        shall submit to the Committee on Veterans' Affairs of the 
        Senate and the Committee on Veterans' Affairs of the House of 
        Representatives a report on the effectiveness of the use of 
        telemedicine by the Department of Veterans Affairs.
            (2) Elements.--The report required by paragraph (1) shall 
        include an assessment of the following:
                    (A) The satisfaction of veterans with telemedicine 
                furnished by the Department.
                    (B) The satisfaction of health care providers in 
                providing telemedicine furnished by the Department.
                    (C) The effect of telemedicine furnished by the 
                Department on the following:
                            (i) The ability of veterans to access 
                        health care, whether from the Department or 
                        from non-Department health care providers.
                            (ii) The frequency of use by veterans of 
                        telemedicine.
                            (iii) The productivity of health care 
                        providers.
                            (iv) Wait times for an appointment for the 
                        receipt of health care from the Department.
                            (v) The reduction, if any, in the use by 
                        veterans of in-person services at Department 
                        facilities and non-Department facilities.
                    (D) The types of appointments for the receipt of 
                telemedicine furnished by the Department that were 
                provided during the 1-year period preceding the 
                submittal of the report.
                    (E) The number of appointments for the receipt of 
                telemedicine furnished by the Department that were 
                requested during such period, disaggregated by Veterans 
                Integrated Service Network.
                    (F) Savings by the Department, if any, including 
                travel costs, of furnishing health care 


              

                through the use of telemedicine during such period.

            Passed the House of Representatives November 7, 2017.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Ex Output:
.  Veterans E-Health and Telemedicine Support Act of 2017 or the VETS Act of 2017  (Sec. 2) This bill allows a licensed health care professional of the Department of Veterans Affairs (VA) to practice his or her profession using telemedicine at any location in any state regardless of where the professional or patient is located if the covered health care professional is using telemedicine to provide VA medical or health services.   Such authority shall apply to a covered health care professional regardless of whether the covered health care professional or patient is located in a federally-owned facility.   The bill defines &quot;covered health care professional&quot; as a health care professional who: (1) is a VA employee appointed under specified VA authorities or under the civil service; (2) is authorized by the VA to provide health care; (3) is required to adhere to all telemedicine quality standards; and (4) has an active, current, full, and unrestricted state license, registration, or certification for such health care profession. The VA shall report to Congress on the effectiveness of the VA's use of telemedicine.


Ex Input:
SECTION 1. SHORT TITLE.

     This Act may be cited as the ``Zero Gravity, Zero Tax Act of 
2003''.

SEC. 2. EXCLUSION OF SPACE-RELATED INCOME FROM GROSS INCOME.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to items specifically excluded 
from gross income) is amended by redesignating section 140 as section 
140A and inserting after section 139 the following new section:

``SEC. 140. SPACE-RELATED INCOME.

    ``(a) General Rule.--Gross income shall not include space-related 
income.
    ``(b) Space-Related Income.--
            ``(1) In general.--For purposes of this section, the term 
        `space-related income' means--
                    ``(A) income derived from the sale by the taxpayer 
                to an unrelated person of--
                            ``(i) any product or article which is 
                        produced by the taxpayer in outer space, and
                            ``(ii) any service provided by the taxpayer 
                        in or from outer space,
                    ``(B) income of an individual attributable to 
                services performed in or from outer space by such 
                individual in a trade or business, and
                    ``(C) any amount not described in subparagraph (A) 
                or (B) which is interest, rent, royalty, or similar 
                amount received with respect to production or service 
                described in subparagraph (A) or (B).
            ``(2) Exception for telecommunications services, etc.--
        Paragraph (1)(A)(ii) shall not apply to--
                    ``(A) any telecommunications service provided from 
                earth orbit,
                    ``(B) any service provided by a weather or other 
                earth observation satellite, and
                    ``(C) any other service provided on or before the 
                date of the enactment of this section of transporting 
                property to or from outer space.
            ``(3) Exception for wages.--Paragraph (1) shall not apply 
        to wages (as defined in section 3401) received by any employee 
        of an employer.
            ``(4) Proportional allocation between space-based and 
        earth-based activities.--In the case of any product or article 
        which is produced partly in space, space-related income shall 
        be an amount which bears the same ratio to the amount of gross 
        income attributable to the sale of such product or article as 
        the expenses attributable to producing such product or article 
        in space bears to the total expenses incurred in producing such 
        product or article.
            ``(5) Produced.--For purposes of this section, the term 
        `produced' includes created, fabricated, developed, grown, 
        manufactured, extracted, processed, cured, and aged.
    ``(c) Exclusion From Tariffs, Etc.--Any product--
            ``(1) which is manufactured in outer space, and
            ``(2) which was--
                    ``(A) launched from, and returned to Earth, within 
                the United States, or
                    ``(B) Manufactured at a facility in outer space 
                which is owned by 1 or more United States persons, 
                shall be exempt from all Federal excises, imposts, and 
                duties and any other Federal tariffs.
    ``(d) Phaseout of Benefits.--In the case of a taxable year 
beginning after December 31, 2012, the amount excluded under subsection 
(a) shall be reduced (but not below zero) by x/10th's of the amount 
excludable without regard to this subsection, where `x' is the number 
of years such taxable year is after the last taxable year beginning 
before January 1, 2013. A similar rule shall apply to the benefits 
under subsection (c).''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by striking the last 
item and inserting the following new items:

                              ``Sec. 140. Space-related income.
                              ``Sec. 140A. Cross references to other 
                                        Acts.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.

SEC. 3. CREDIT FOR PURCHASE OF QUALIFIED SPACE COMPANY STOCK.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following new section:

``SEC. 45G. SPACE COMPANY INVESTMENT CREDIT.

    ``(a) General Rule.--For purposes of section 38, the space company 
investment credit determined under this section for any taxable year is 
the amount paid in the taxable year for the purchase of qualified stock 
in a qualified space company.
    ``(b) Qualified Space Company.--For purposes of this section--
            ``(1) In general.--The term `qualified space company' means 
        a domestic C corporation if for the 3-taxable-year period 
        ending with the taxable year immediately preceding the taxable 
        year in which qualified stock is purchased--
                    ``(A) the average annual gross receipts of such 
                entity does not exceed $100,000,000, and
                    ``(B) more than 70 percent of such gross receipts 
                are derived from space-based business.
            ``(2) Space-based business.--The term `space-based 
        business' means a business whose gross receipts are 
        substantially space-related income, as defined in section 
        140(b).
            ``(3) Aggregation rules.--Rules similar to the rules of 
        section 1202(d)(3) shall apply.
    ``(c) Qualified Stock.--For purposes of this section--
            ``(1) In general.--Except as otherwise provided in this 
        section, the term `qualified stock' means any stock in a 
        domestic C corporation if--
                    ``(A) as of the date of issuance of such stock, 
                such corporation is a qualified space company, and
                    ``(B) except as provided in subsections (f) and 
                (h), such stock is acquired by the taxpayer at its 
                original issue (directly or through an underwriter)--
                            ``(i) in exchange for money or other 
                        property (not including stock), or
                            ``(ii) as compensation for services 
                        provided to such corporation (other than 
                        services performed as an underwriter of such 
                        stock).
            ``(2) Active business requirement.--Stock in a corporation 
        shall not be treated as qualified stock unless, during 
        substantially all of the taxpayer's holding period for such 
        stock--
                    ``(A) such corporation meets active business 
                requirements substantially similar to the requirements 
                of section 1202(e), determined on the basis that the 
                qualified trade or business is a space-based business, 
                and
                    ``(B) such corporation is a C corporation.
            ``(3) Certain purchase by corporation of its own stock.--
        Rules similar to the rules of section 1202(c)(3) shall apply.
    ``(e) Recapture.--If, during any taxable year ending with or within 
the 10-year period beginning on the date qualified stock was purchased 
by the taxpayer, the issuer of such stock ceases to a qualified space 
company, the tax under this chapter for such taxable year shall be 
increased by the aggregate decrease in the credits allowed under 
section 38 for all prior taxable years which would have resulted solely 
from reducing to zero any credit determined under subsection (a) with 
respect to such stock.
    ``(f) Termination.--This section shall not apply to stock acquired 
after December 31, 2011.''.
    (b) Credit Allowed as Part of General Business Credit.--Section 
38(b) of such Code (defining current year business credit) is amended 
by striking ``plus'' at the end of paragraph (14), by striking the 
period at the end of paragraph (15) and inserting ``, plus'', and by 
adding at the end the following new paragraph:
            ``(16) space company investment credit determined under 
        section 45G(a).''.
    (c) Conforming Amendments.--
            (1) Section 39(d) of such Code is amended by adding at the 
        end the following new paragraph:
            ``(11) No carryback of space company investment credit 
        before january 1, 2004.--No portion of the unused business 
        credit for any taxable year which is attributable to the space 
        company investment credit determined under section 45G may be 
        carried back to a taxable year beginning before January 1, 
        2004.''.
            (2) Subsection (c) of section 196 of such Code is amended 
        by striking ``and'' at the end of paragraph (9), by striking 
        the period at the end of paragraph (10) and inserting ``, 
        and'', and by adding at the end the following new paragraph:
            ``(11) the space company investment credit determined under 
        section 45G(a).''.
            (3) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by adding at 
        the end the following new item:

                              ``Sec. 45G. Space Company Investment 
                                        Credit.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to costs paid or incurred in taxable years beginning after 
December 31, 2003.

SEC. 4. CAPITAL GAINS EXCLUSION.

    (a) In General.--(1) Part I of subchapter P of the Internal Revenue 
Code of 1986 (relating to treatment of capital gains) is amended by 
adding at the end the following new section:

``SEC. 1203. EXCLUSION FOR GAINS FROM SALE OR EXCHANGE OF STOCK OF 
              QUALIFIED SPACE CORPORATIONS.

    ``(a) In General.--Gross income shall not include gain on the sale 
or exchange of any stock of a qualified space corporation.
    ``(b) Qualified Space Corporation.--For purposes of subsection (a), 
the term `qualified space corporation' means, with respect to any 
taxable year, a domestic corporation which is a C corporation if--
            ``(1) such corporation is organized exclusively for 
        providing to unrelated persons--
                    ``(A) any product or article which is produced 
                (within the meaning of section 140(b)(5)) by the 
                corporation in outer space, or
                    ``(B) any service provided by the corporation in or 
                from outer space, and
            ``(2) At least 90 percent of the expenses of such 
        corporation are attributable to the active conduct of a trade 
        or business of providing a product, article, or service 
        described in paragraph (1).
Such term shall not include a corporation providing a service, product, 
or article described in section 140(b)(2).''.
    (2) Clerical Amendment.--The table of sections for part I of 
subchapter P of such Code is amended by adding at the end the following 
new item:

                              ``Sec. 1203. Exclusion for gains from 
                                        sale or exchange of stock of 
                                        qualified space 
                                        corporations.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.

Ex Output:
Zero Gravity, Zero Tax Act of 2003 - Amends the Internal Revenue Code to exclude from gross income: (1) space-related income; and (2) gain on the sale or exchange of any stock of a qualified space corporation.Establishes a space company investment credit for the purchase of qualified stock in a qualified space company.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Advanced Energy 
Manufacturing Jobs Act of 2012''.

SEC. 2. EXTENSION AND EXPANSION OF THE QUALIFYING ADVANCED ENERGY 
              PROJECT CREDIT.

    (a) Certain Projects Eligible for Credit Without Limitation.--
            (1) In general.--Subsection (a) of section 48C of the 
        Internal Revenue Code of 1986 is amended by striking ``an 
        amount equal to'' and all that follows and inserting ``an 
        amount equal to the sum of--
            ``(1) 30 percent of the basis of the statutory advanced 
        energy property placed in service by the taxpayer during such 
        taxable year, plus
            ``(2) 30 percent of the qualified investment for such 
        taxable year which respect to any qualifying advanced energy 
        project of the taxpayer.''.
            (2) Statutory advanced energy property.--Subsection (c) of 
        section 48C of such Code is amended by adding at the end the 
        following new paragraph:
            ``(3) Statutory advanced energy property.--
                    ``(A) In general.--The term `statutory advanced 
                energy property' means any eligible property used 
                exclusively to manufacture or fabricate--
                            ``(i) equipment which uses solar energy to 
                        generate electricity,
                            ``(ii) fuel cell power plants (as defined 
                        in section 48(c)(1)(C)), or
                            ``(iii) systems for the electro-chemical 
                        storage of electricity (other than lead-acid 
                        batteries) for use--
                                    ``(I) in electric or hybrid-
                                electric motor vehicles, or
                                    ``(II) in connection with electric 
                                grids.
                    ``(B) Termination.--Such term shall not include any 
                property for any period after December 31, 2016.''.
            (3) Denial of double benefit.--Subsection (e) of section 
        48C of such Code is amended by adding at the end the following: 
        ``Statutory advanced energy property shall not be taken into 
        account in determining the qualified investment in any 
        qualifying advanced energy project.''.
    (b) Extension and Modification of the Qualifying Advanced Energy 
Project Program.--
            (1) Additional limitation amount to be competitively 
        allocated by secretary.--Subparagraph (B) of section 48C(d)(1) 
        of such Code is amended to read as follows:
                    ``(B) Limitation.--The total amount of qualified 
                investments which may be designated under such program 
                shall not exceed the amount which will result in the 
                total amount of credits allowed under such program 
                being equal to the sum of the following amounts:
                            ``(i) 2009 limitation amount.--
                        $2,300,000,000.
                            ``(ii) 2012 limitation amount.--
                        $3,000,000,000.''.
            (2) Manufacturing of property used to produce composite 
        utility poles.--Clause (i) of section 48C(c)(1)(A) of such Code 
        is amended by striking ``or'' at the end of subclause (VI), by 
        redesignating subclause (VII) as subclause (VIII), and by 
        inserting after subclause (VI) the following new subclause:
                                    ``(VII) utility poles or supports 
                                made from composite materials which are 
                                comprised of at least 15 percent 
                                recycled materials and are fully 
                                recyclable,''.
            (3) Preference in selection criteria for manufacturing.--
        Paragraph (3) of section 48C(d) of such Code is amended by 
        striking ``and'' at the end of subparagraph (A), by striking 
        the period at the end of subparagraph (B) and inserting ``, 
        and'', and by adding at the end the following new subparagraph:
                    ``(C) shall give the lowest priority to projects 
                which merely assemble components.''.
    (c) Conforming Amendments.--
            (1) Paragraph (3) of section 48C(b) of such Code is amended 
        to read as follows:
            ``(3) Limitation.--The amount which is treated as a 
        qualified investment for all taxable years with respect to any 
        qualifying advanced manufacturing project shall not exceed the 
        amount designated by the Secretary under subsection (d).''.
            (2) Subparagraph (A) of section 48C(c)(2) of such Code is 
        amended by inserting ``in the case of a qualifying advanced 
        energy project,'' before ``which is necessary''.
            (3) Subparagraph (A) of section 48C(d)(2) of such Code is 
        amended--
                    (A) by striking ``during the 2-year period'' and 
                inserting ``during the--
                            ``(i) in the case of an allocation from the 
                        limitation described in paragraph (1)(B)(i), 
                        the 2-year period'',
                    (B) by striking the period at the end and inserting 
                ``, or'', and
                    (C) by adding at the end the following new clause:
                            ``(ii) in the case of an allocation from 
                        the limitation described in paragraph 
                        (1)(B)(ii), the 1-year period beginning on the 
                        date of the enactment of this clause.''.
            (4) Paragraph (4) of section 48C(d) of such Code is 
        amended--
                    (A) by striking all that precedes subparagraph (A) 
                and inserting the following:
            ``(4) Periodic review and redistribution.--At such times as 
        the Secretary determines appropriate--'', and
                    (B) by striking ``Not later than 4 years after the 
                date of the enactment of this section, the'' in 
                subparagraph (A) and inserting ``The''.
            (5) Clause (v) of section 49(a)(1)(C) of such Code is 
        amended by inserting ``which is statutory advanced energy 
        property (as defined in section 48C(c)(3)) or'' after ``the 
        basis of any property''.
    (d) Effective Date.--The amendments made by this section shall 
apply to periods after the date of the enactment of this Act, under 
rules similar to the rules of section 48(m) of the Internal Revenue 
Code of 1986 (as in effect on the day before the date of the enactment 
of the Revenue Reconciliation Act of 1990).

SEC. 3. MODIFICATIONS OF FOREIGN TAX CREDIT RULES APPLICABLE TO MAJOR 
              INTEGRATED OIL COMPANIES WHICH ARE DUAL CAPACITY 
              TAXPAYERS.

    (a) In General.--Section 901 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (n) as subsection (o) and by 
inserting after subsection (m) the following new subsection:
    ``(n) Special Rules Relating to Major Integrated Oil Companies 
Which Are Dual Capacity Taxpayers.--
            ``(1) General rule.--Notwithstanding any other provision of 
        this chapter, any amount paid or accrued by a dual capacity 
        taxpayer which is a major integrated oil company (as defined in 
        section 167(h)(5)(B)) to a foreign country or possession of the 
        United States for any period shall not be considered a tax--
                    ``(A) if, for such period, the foreign country or 
                possession does not impose a generally applicable 
                income tax, or
                    ``(B) to the extent such amount exceeds the amount 
                (determined in accordance with regulations) which--
                            ``(i) is paid by such dual capacity 
                        taxpayer pursuant to the generally applicable 
                        income tax imposed by the country or 
                        possession, or
                            ``(ii) would be paid if the generally 
                        applicable income tax imposed by the country or 
                        possession were applicable to such dual 
                        capacity taxpayer.
        Nothing in this paragraph shall be construed to imply the 
        proper treatment of any such amount not in excess of the amount 
        determined under subparagraph (B).
            ``(2) Dual capacity taxpayer.--For purposes of this 
        subsection, the term `dual capacity taxpayer' means, with 
        respect to any foreign country or possession of the United 
        States, a person who--
                    ``(A) is subject to a levy of such country or 
                possession, and
                    ``(B) receives (or will receive) directly or 
                indirectly a specific economic benefit (as determined 
                in accordance with regulations) from such country or 
                possession.
            ``(3) Generally applicable income tax.--For purposes of 
        this subsection--
                    ``(A) In general.--The term `generally applicable 
                income tax' means an income tax (or a series of income 
                taxes) which is generally imposed under the laws of a 
                foreign country or possession on income derived from 
                the conduct of a trade or business within such country 
                or possession.
                    ``(B) Exceptions.--Such term shall not include a 
                tax unless it has substantial application, by its terms 
                and in practice, to--
                            ``(i) persons who are not dual capacity 
                        taxpayers, and
                            ``(ii) persons who are citizens or 
                        residents of the foreign country or 
                        possession.''.
    (b) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to taxes paid or accrued in taxable years ending after 
        the date of the enactment of this Act.
            (2) Contrary treaty obligations upheld.--The amendments 
        made by this section shall not apply to the extent contrary to 
        any treaty obligation of the United States.

SEC. 4. LIMITATION ON DEDUCTION FOR INTANGIBLE DRILLING AND DEVELOPMENT 
              COSTS OF MAJOR INTEGRATED OIL COMPANIES.

    (a) In General.--Section 263(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new sentence: ``This 
subsection shall not apply to amounts paid or incurred by a taxpayer in 
any taxable year in which such taxpayer is a major integrated oil 
company (as defined in section 167(h)(5)(B)).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid or incurred in taxable years ending after the date of 
the enactment of this Act.

Ex Output:

American Advanced Energy Manufacturing Jobs Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for the qualifying advanced energy project program, to: (1) allow, through December 31, 2016, an additional credit amount for the cost of manufacturing equipment that uses solar energy to generate electricity, fuel cell power plants, and systems for the electro-chemical storage of electricity; and (2) increase for 2012 the amount of credits that may be allocated under such program.

Provides for an offset against such increased credit by denying to any major integrated oil company: (1) a foreign tax credit if such company receives a tax preference from a foreign jurisdiction that does not impose a generally applicable income tax, and (2) a tax deduction for intangible drilling and development costs.