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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Medicare Identity Theft Prevention 
Act of 2010''.

SEC. 2. PROHIBITION OF INCLUSION OF SOCIAL SECURITY ACCOUNT NUMBERS ON 
              MEDICARE CARDS.

    (a) In General.--Section 205(c)(2)(C) of the Social Security Act 
(42 U.S.C. 405(c)(2)(C)), as amended by section 1414(a)(2) of the 
Patient Protection and Affordable Care Act (Public Law 111-148), is 
amended by adding at the end the following new clause:
    ``(xi) The Secretary of Health and Human Services, in consultation 
with the Commissioner of Social Security, shall establish cost-
effective procedures to ensure that a social security account number 
(or any derivative thereof) is not displayed, coded, or embedded on the 
Medicare card issued to an individual who is entitled to benefits under 
part A of title XVIII or enrolled under part B of title XVIII and that 
any other identifier displayed on such card is easily identifiable as 
not being the social security account number (or a derivative 
thereof).''.
    (b) Effective Date.--
            (1) In general.--The amendment made by subsection (a) shall 
        apply with respect to Medicare cards issued on and after an 
        effective date specified by the Secretary of Health and Human 
        Services, but in no case shall such effective date be later 
        than the date that is 24 months after the date adequate funding 
        is provided pursuant to subsection (d)(2).
            (2) Reissuance.--Subject to subsection (d)(2), in the case 
        of individuals who have been issued such cards before such 
        date, the Secretary of Health and Human Services--
                    (A) shall provide for the reissuance for such 
                individuals of such a card that complies with such 
                amendment not later than 3 years after the effective 
                date specified under paragraph (1); and
                    (B) may permit such individuals to apply for the 
                reissuance of such a card that complies with such 
                amendment before the date of reissuance otherwise 
                provided under subparagraph (A) in such exceptional 
                circumstances as the Secretary may specify.
    (c) Outreach Program.--Subject to subsection (d)(2), the Secretary 
of Health and Human Services, in consultation with the Commissioner of 
Social Security, shall conduct an outreach program to Medicare 
beneficiaries and providers about the new Medicare card provided under 
this section.
    (d) Report to Congress and Limitations on Effective Date.--
            (1) Report.--Not later than 90 days after the date of the 
        enactment of this Act, the Secretary of Health and Human 
        Services, acting through the Administrator of the Centers for 
        Medicare & Medicaid Services and in consultation with the 
        Commissioner of Social Security, shall submit to Congress a 
        report that includes detailed options regarding the 
        implementation of this section, including line-item estimates 
        of and justifications for the costs associated with such 
        options and estimates of timeframes for each stage of 
        implementation. In recommending such options, the Secretary 
        shall take into consideration, among other factors, cost-
        effectiveness and beneficiary outreach and education.
            (2) Limitation; modification of deadlines.--With respect to 
        the amendment made by subsection (a), and the requirements of 
        subsections (b) and (c)--
                    (A) such amendment and requirements shall not apply 
                until adequate funding is appropriated pursuant to 
                paragraph (3) to implement the provisions of this 
                section, as determined by Congress; and
                    (B) any deadlines otherwise established under this 
                section for such amendment and requirements are 
                contingent upon the receipt of adequate funding (as 
                determined in subparagraph (A)) for such 
                implementation.
        The previous sentence shall not affect the timely submission of 
        the report required under paragraph (1).
            (3) Authorization of appropriations.--
                    (A) In general.--In addition to any amounts made 
                available to the Secretary of Health and Human Services 
                for the Program Management Account of the Centers for 
                Medicare & Medicaid Services for administrative 
                expenses and to the Commissioner of Social Security for 
                administrative expenses, and subject to subparagraph 
                (B), taking into consideration the report submitted 
                under paragraph (1), there are authorized to be 
                appropriated such sums as are necessary to carry out 
                the previous subsections of this section, including 
                section 205(c)(2)(C)(xi) of the Social Security Act, as 
                added by subsection (a), for each of the five fiscal 
                years beginning after the date of submittal of the 
                report under paragraph (1).
                    (B) Limitation.--Such funds are not authorized to 
                be appropriated until after receipt of the report 
                provided under paragraph (1).
[EX A]: Medicare Identity Theft Prevention Act of 2010 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to direct the Secretary of Health and Human Services (HHS) to establish cost-effective procedures to ensure that: (1) a Social Security account number (or any derivative) is not displayed, coded, or embedded on the Medicare card issued to an individual entitled to benefits under part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act or enrolled under Medicare part B (Supplementary Medical Insurance); and (2) any other identifier displayed on such card is easily identifiable as not being the Social Security account number (or a derivative).

[EX Q]: SECTION 1. SHORT TITLE.

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

SEC. 2. FARM AND RANCH RISK MANAGEMENT ACCOUNTS.

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

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

    ``(a) Deduction Allowed.--In the case of an individual engaged in 
an eligible farming business or commercial fishing, there shall be 
allowed as a deduction for any taxable year the amount paid in cash by 
the taxpayer during the taxable year to a Farm and Ranch Risk 
Management Account (hereinafter referred to as the `FARRM Account').
    ``(b) Limitation.--
            ``(1) Contributions.--The amount which a taxpayer may pay 
        into the FARRM Account for any taxable year shall not exceed 20 
        percent of so much of the taxable income of the taxpayer 
        (determined without regard to this section) which is 
        attributable (determined in the manner applicable under section 
        1301) to any eligible farming business or commercial fishing.
            ``(2) Distributions.--Distributions from a FARRM Account 
        may not be used to purchase, lease, or finance any new fishing 
        vessel, add capacity to any fishery, or otherwise contribute to 
        the overcapitalization of any fishery. The Secretary of 
        Commerce shall implement regulations to enforce this paragraph.
    ``(c) Eligible Businesses.--For purposes of this section--
            ``(1) Eligible farming business.--The term `eligible 
        farming business' means any farming business (as defined in 
        section 263A(e)(4)) which is not a passive activity (within the 
        meaning of section 469(c)) of the taxpayer.
            ``(2) Commercial fishing.--The term `commercial fishing' 
        has the meaning given such term by section (3) of the Magnuson-
        Stevens Fishery Conservation and Management Act (16 U.S.C. 
        1802) but only if such fishing is not a passive activity 
        (within the meaning of section 469(c)) of the taxpayer.
    ``(d) FARRM Account.--For purposes of this section--
            ``(1) In general.--The term `FARRM Account' means a trust 
        created or organized in the United States for the exclusive 
        benefit of the taxpayer, but only if the written governing 
        instrument creating the trust meets the following requirements:
                    ``(A) No contribution will be accepted for any 
                taxable year in excess of the amount allowed as a 
                deduction under subsection (a) for such year.
                    ``(B) The trustee is a bank (as defined in section 
                408(n)) or another person who demonstrates to the 
                satisfaction of the Secretary that the manner in which 
                such person will administer the trust will be 
                consistent with the requirements of this section.
                    ``(C) The assets of the trust consist entirely of 
                cash or of obligations which have adequate stated 
                interest (as defined in section 1274(c)(2)) and which 
                pay such interest not less often than annually.
                    ``(D) All income of the trust is distributed 
                currently to the grantor.
                    ``(E) The assets of the trust will not be 
                commingled with other property except in a common trust 
                fund or common investment fund.
            ``(2) Account taxed as grantor trust.--The grantor of a 
        FARRM Account shall be treated for purposes of this title as 
        the owner of such Account and shall be subject to tax thereon 
        in accordance with subpart E of part I of subchapter J of this 
        chapter (relating to grantors and others treated as substantial 
        owners).
    ``(e) Inclusion of Amounts Distributed.--
            ``(1) In general.--Except as provided in paragraph (2), 
        there shall be includible in the gross income of the taxpayer 
        for any taxable year--
                    ``(A) any amount distributed from a FARRM Account 
                of the taxpayer during such taxable year, and
                    ``(B) any deemed distribution under--
                            ``(i) subsection (f)(1) (relating to 
                        deposits not distributed within 5 years),
                            ``(ii) subsection (f)(2) (relating to 
                        cessation in eligible farming business), and
                            ``(iii) subparagraph (A) or (B) of 
                        subsection (f)(3) (relating to prohibited 
                        transactions and pledging account as security).
            ``(2) Exceptions.--Paragraph (1)(A) shall not apply to--
                    ``(A) any distribution to the extent attributable 
                to income of the Account, and
                    ``(B) the distribution of any contribution paid 
                during a taxable year to a FARRM Account to the extent 
                that such contribution exceeds the limitation 
                applicable under subsection (b) if requirements similar 
                to the requirements of section 408(d)(4) are met.
        For purposes of subparagraph (A), distributions shall be 
        treated as first attributable to income and then to other 
        amounts.
    ``(f) Special Rules.--
            ``(1) Tax on deposits in account which are not distributed 
        within 5 years.--
                    ``(A) In general.--If, at the close of any taxable 
                year, there is a nonqualified balance in any FARRM 
                Account--
                            ``(i) there shall be deemed distributed 
                        from such Account during such taxable year an 
                        amount equal to such balance, and
                            ``(ii) the taxpayer's tax imposed by this 
                        chapter for such taxable year shall be 
                        increased by 10 percent of such deemed 
                        distribution.
                The preceding sentence shall not apply if an amount 
                equal to such nonqualified balance is distributed from 
                such Account to the taxpayer before the due date 
                (including extensions) for filing the return of tax 
                imposed by this chapter for such year (or, if earlier, 
                the date the taxpayer files such return for such year).
                    ``(B) Nonqualified balance.--For purposes of 
                subparagraph (A), the term `nonqualified balance' means 
                any balance in the Account on the last day of the 
                taxable year which is attributable to amounts deposited 
                in such Account before the 4th preceding taxable year.
                    ``(C) Ordering rule.--For purposes of this 
                paragraph, distributions from a FARRM Account (other 
                than distributions of current income) shall be treated 
                as made from deposits in the order in which such 
                deposits were made, beginning with the earliest 
                deposits.
            ``(2) Cessation in eligible business.--At the close of the 
        first disqualification period after a period for which the 
        taxpayer was engaged in an eligible farming business or 
        commercial fishing, there shall be deemed distributed from the 
        FARRM Account of the taxpayer an amount equal to the balance in 
        such Account (if any) at the close of such disqualification 
        period. For purposes of the preceding sentence, the term 
        `disqualification period' means any period of 2 consecutive 
        taxable years for which the taxpayer is not engaged in an 
eligible farming business or commercial fishing.
            ``(3) Certain rules to apply.--Rules similar to the 
        following rules shall apply for purposes of this section:
                    ``(A) Section 220(f)(8) (relating to treatment on 
                death).
                    ``(B) Section 408(e)(2) (relating to loss of 
                exemption of account where individual engages in 
                prohibited transaction).
                    ``(C) Section 408(e)(4) (relating to effect of 
                pledging account as security).
                    ``(D) Section 408(g) (relating to community 
                property laws).
                    ``(E) Section 408(h) (relating to custodial 
                accounts).
            ``(4) Time when payments deemed made.--For purposes of this 
        section, a taxpayer shall be deemed to have made a payment to a 
        FARRM Account on the last day of a taxable year if such payment 
        is made on account of such taxable year and is made on or 
        before the due date (without regard to extensions) for filing 
        the return of tax for such taxable year.
            ``(5) Individual.--For purposes of this section, the term 
        `individual' shall not include an estate or trust.
            ``(6) Deduction not allowed for self-employment tax.--The 
        deduction allowable by reason of subsection (a) shall not be 
        taken into account in determining an individual's net earnings 
        from self-employment (within the meaning of section 1402(a)) 
        for purposes of chapter 2.
    ``(g) Reports.--The trustee of a FARRM Account shall make such 
reports regarding such Account to the Secretary and to the person for 
whose benefit the Account is maintained with respect to contributions, 
distributions, and such other matters as the Secretary may require 
under regulations. The reports required by this subsection shall be 
filed at such time and in such manner and furnished to such persons at 
such time and in such manner as may be required by such regulations.''.
    (b) Tax on Excess Contributions.--
            (1) Subsection (a) of section 4973 of such Code (relating 
        to tax on excess contributions to certain tax-favored accounts 
        and annuities) is amended by striking ``or'' at the end of 
        paragraph (3), by redesignating paragraph (4) as paragraph (5), 
        and by inserting after paragraph (3) the following:
            ``(4) a FARRM Account (within the meaning of section 
        468C(d)), or''.
            (2) Section 4973 of such Code is amended by adding at the 
        end the following:
    ``(g) Excess Contributions to FARRM Accounts.--For purposes of this 
section, in the case of a FARRM Account (within the meaning of section 
468C(d)), the term `excess contributions' means the amount by which the 
amount contributed for the taxable year to the Account exceeds the 
amount which may be contributed to the Account under section 468C(b) 
for such taxable year. For purposes of this subsection, any 
contribution which is distributed out of the FARRM Account in a 
distribution to which section 468C(e)(2)(B) applies shall be treated as 
an amount not contributed.''.
            (3) The section heading for section 4973 of such Code is 
        amended to read as follows:

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

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

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

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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Manufacturing 
Competitiveness Act of 2013''.

SEC. 2. NATIONAL MANUFACTURING COMPETITIVENESS STRATEGIC PLAN.

    Section 102 of the America COMPETES Reauthorization Act of 2010 (42 
U.S.C. 6622) is amended--
            (1) in subsection (b), by striking paragraph (7) and 
        inserting the following:
            ``(7) develop and update a national manufacturing 
        competitiveness strategic plan in accordance with subsection 
        (c).''; and
            (2) by striking subsection (c) and inserting the following:
    ``(c) National Manufacturing Competitiveness Strategic Plan.--
            ``(1) In general.--The Committee shall develop, and update 
        every 4 years, a strategic plan to improve Government 
        coordination and provide long-term guidance for Federal 
        programs and activities in support of United States 
        manufacturing competitiveness, including advanced manufacturing 
        research and development.
            ``(2) Committee chairperson.--In developing and updating 
        the strategic plan, the Secretary of Commerce, or a designee of 
        the Secretary, shall serve as the chairperson of the Committee.
            ``(3) Goals.--The goals of such strategic plan shall be 
        to--
                    ``(A) promote growth, including job creation, 
                sustainability, and competitiveness, in the United 
                States manufacturing sector;
                    ``(B) support the development of a skilled 
                manufacturing workforce;
                    ``(C) enable innovation and investment in domestic 
                manufacturing; and
                    ``(D) support national security.
            ``(4) Contents.--Such strategic plan shall--
                    ``(A) specify and prioritize near-term and long-
                term objectives to meet the goals of the plan, 
                including research and development objectives, the 
                anticipated timeframe for achieving the objectives, and 
                the metrics for use in assessing progress toward the 
                objectives;
                    ``(B) describe the progress made in achieving the 
                objectives from prior strategic plans, including a 
                discussion of why specific objectives were not met;
                    ``(C) specify the role, including the programs and 
                activities, of each Federal agency in meeting the 
                objectives of the strategic plan;
                    ``(D) describe how the Federal agencies and 
                federally funded research and development centers 
                supporting advanced manufacturing research and 
                development will foster the transfer of research and 
                development results into new manufacturing technologies 
                and United States based manufacturing of new products 
                and processes for the benefit of society to ensure 
                national, energy, and economic security;
                    ``(E) describe how such Federal agencies and 
                centers will strengthen all levels of manufacturing 
                education and training programs to ensure an adequate, 
                well-trained workforce;
                    ``(F) describe how such Federal agencies and 
                centers will assist small- and medium-sized 
                manufacturers in developing and implementing new 
                products and processes;
                    ``(G) take into consideration and include a 
                discussion of the analysis conducted under paragraph 
                (5); and
                    ``(H) take into consideration the recommendations 
                of a wide range of stakeholders, including 
                representatives from diverse manufacturing sectors and 
                companies, academia, existing Federal advisory 
                committees, such as the Defense Science Board, the 
                President's Council of Advisors on Science and 
                Technology, the Manufacturing Council established by 
                the Department of Commerce, and the Labor Advisory 
                Committee for Trade Negotiations and Trade Policy, and 
                other relevant organizations and institutions.
            ``(5) Preliminary analysis.--
                    ``(A) In general.--As part of developing such 
                strategic plan, the Committee shall conduct an analysis 
                of factors that impact the competitiveness and growth 
                of the United States manufacturing sector, including--
                            ``(i) research, development, innovation, 
                        technology transfer, and commercialization 
                        activities in the United States;
                            ``(ii) the adequacy of the industrial base 
                        for maintaining national security;
                            ``(iii) the state and capabilities of the 
                        domestic manufacturing workforce;
                            ``(iv) trade, trade enforcement, and 
                        intellectual property policies;
                            ``(v) financing, investment, and taxation 
                        policies and practices;
                            ``(vi) the state of emerging technologies 
                        and markets; and
                            ``(vii) efforts and policies related to 
                        manufacturing promotion undertaken by competing 
                        nations.
                    ``(B) Reliance on existing information.--To the 
                extent practicable, in completing the analysis under 
                subparagraph (A), the Committee shall use existing 
                information and the results of previous studies and 
                reports.
    ``(d) Report.--Not later than 1 year after the date of enactment of 
the American Manufacturing Competitiveness Act of 2013, the Director 
shall transmit the strategic plan developed under subsection (b)(7) to 
the Committee on Commerce, Science, and Transportation of the Senate 
and the Committee on Science, Space, and Technology of the House of 
Representatives and shall transmit subsequent updates to those 
committees as appropriate.
    ``(e) Requirement To Consider Strategy in the Budget.--In preparing 
the budget for a fiscal year under section 1105(a) of title 31, United 
States Code, the President shall include information regarding the 
consistency of the budget with the goals and recommendations included 
in the strategic plan developed under subsection (b)(7) applying to 
that fiscal year.''.
[EX A]:
American Manufacturing Competitiveness Act of 2013 - Directs the Committee on Technology under the National Science and Technology Council to develop, in lieu of the currently required strategic plan to guide federal programs and activities in support of advanced manufacturing research and development, a national manufacturing competitiveness strategic plan to improve government coordination and provide long-term guidance for federal programs and activities in support of U.S. manufacturing competitiveness, including advanced manufacturing research and development.  Requires the Secretary of Commerce, in developing and updating the plan quadrennially, to serve as the chairperson of the Committee.  Specifies the goals of the plan to be to: (1) promote growth in the U.S. manufacturing sector, (2) support the development of a skilled manufacturing workforce, (3) enable innovation and investment in domestic manufacturing, and (4) support national security.  Requires the Committee, as part of the development of the plan, to conduct an analysis of specified factors that impact the competitiveness and growth of the U.S. manufacturing sector. Requires the Director of the Office of Science and Technology Policy to transmit the plan, and subsequent updates, to Congress.