instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. FINDINGS.

    Congress finds the following:
            (1) The United States must have adequate infrastructure and 
        policies in place under the Department of Homeland Security to 
        protect against potential terrorists attempting to enter the 
        United States along the Southwest Border.
            (2) According to top government officials, several Al Qaeda 
        leaders believe operatives can pay their way into the country 
        through Mexico and also believe illegal entry is more 
        advantageous than legal entry for operational security reasons.
            (3) Official border patrol records reveal a disturbing 
        trend on the southern border indicating a growth in other than 
        Mexicans (OTMs), many from countries of interest, crossing into 
        the United States--between 2003 and 2004 the increase was at 
        least 35 percent.
            (4) Because of budget constraints, the U.S. Immigration and 
        Customs Enforcement Office of Detention and Removal does not 
        have sufficient bed space to detain all illegal immigrants from 
        special interest countries therefore releasing them on personal 
        recognizance.
            (5) The Department of Homeland Security estimates that up 
        to 90 percent of these immigrants do not appear for their 
        immigration hearings.
            (6) The Department of Homeland Security needs more 
        personnel at the borders with the necessary security clearances 
        and equipment to adequately screen and detain immigrants coming 
        to the United States.
            (7) The Secretary of Homeland Security should provide 
        appropriate training for inspectors, and associated support 
        staff, on an ongoing basis to utilize new technologies and to 
        ensure that the proficiency levels of such personnel are 
        acceptable to protect the borders of the United States.

SEC. 2. IMPROVEMENT IN SECURITY CLEARANCE PROCESS ALONG THE UNITED 
              STATES-MEXICO BORDER AND INCREASE IN DETENTION BEDS.

    (a) Improvement in Security Clearance Process.--The Secretary of 
Homeland Security shall--
            (1) expeditiously implement policies ensuring that 
        personnel of the Department of Homeland Security along the 
        United States-Mexico border have the security clearances 
        required to access information necessary to adequately screen 
        immigrants entering the United States at such border, including 
        IDENT and IAFIS databases and databases used by the 
        Department's inspectors in secondary inspections;
            (2) develop the interagency agreements and information 
        technology infrastructure necessary for border agents to 
        adequately screen immigrants entering the United States at such 
        border; and
            (3) explore information sharing programs with countries of 
        interest to adequately screen immigrants entering our borders.
    (b) Increase in Detention Beds.--Subject to the availability of 
appropriations, the Secretary of Homeland Security shall increase by 
the amount necessary the number of detention beds needed to detain all 
immigrants apprehended by U.S. Customs and Border Protection.
    (c) Sense of Congress.--It is the sense of the Congress that the 
Office of Detention and Removal Operation should be placed under the 
operational control of the Commissioner of U.S. Customs and Border 
Protection, since the largest client of such office is the Border 
Patrol.

SEC. 3. STUDY OF PERSONNEL LEVELS.

    (a) In General.--The Secretary of Homeland Security shall contract 
with an independent entity to undertake a study to determine the 
necessary level and allocation of personnel, including support staff, 
at United States ports of entry and border patrol sectors.
    (b) Items to Be Included.--Such study shall take into account at 
least the following:
            (1) The overall mission of U.S. Customs and Border 
        Protection.
            (2) Threat and vulnerability information pertaining to the 
        Nation's borders and ports of entry
            (3) The impact of new border security programs, policies 
        and technologies, and the level of cross-training received by 
        all staff.
    (c) Report.--Not later than 1 year after the date of the enactment 
of this Act, the Secretary shall submit to the appropriate 
congressional committees, as defined in section 2(2) of the Homeland 
Security Act of 2002 (6 U.S.C. 101(2)), a report on the study conducted 
under this section.

SEC. 4. ONGOING TRAINING OF BORDER SECURITY PERSONNEL.

    The Secretary of Homeland Security shall provide appropriate 
training for all border security personnel, and associated support 
staff on an ongoing basis to utilize new technologies and to ensure 
that the proficiency levels of such personnel are acceptable to protect 
the borders of the United States.

SEC. 5. PROMPT AND PROPER ENFORCEMENT.

    (a) Sense of Congress.--It is the sense of the Congress that--
            (1) prosecutors and immigration judges are critical for the 
        prompt and proper enforcement of our immigration laws, and are 
        an important part of a comprehensive strategy; and
            (2) an insufficient number of prosecutors and immigration 
        judges currently exists to enforce the immigration laws of the 
        United States.
    (b) Authorization.--There are hereby authorized to be appropriated 
amounts necessary to provide for appropriate staff increases for 
judicial and prosecutorial offices, commensurate with other personnel 
increases directed in this Act.

SEC. 6. REPORT ON DETENTION AND REMOVAL OPERATIONS.

    (a) In General.--The Secretary of Homeland Security shall submit to 
the appropriate congressional committees (as defined in section 2(2) of 
the Homeland Security Act of 2002 (6 U.S.C. 101(2))) a report on 
detention and removal operations, detailing the amount of additional 
detention space and resources required to detain all persons presenting 
a possible threat to homeland security.
    (b) Information to Be Included.--The report shall include 
information on--
            (1) alternatives to detention, including electronic 
        monitoring, telephone, and voice recognition programs for those 
        on bond, and conducting deportation proceedings prior to 
        prisoners' release from Federal, State, and local prisons; and
            (2) countries to which removal is problematic.

SEC. 7. COMPREHENSIVE BORDER SECURITY STRATEGY.

    The Secretary of Homeland Security, in consultation with the heads 
of all other Federal agencies with border-related functions or with 
facilities or lands on or along the border, shall submit to the 
appropriate congressional committees (as defined in section 2 of the 
Homeland Security Act of 2002 (6 U.S.C. 101)) unclassified and 
classified versions of a unified, comprehensive strategy to secure the 
land borders of the United States. Such strategy shall be submitted not 
later than 6 months after the date of the enactment of this Act and 
shall include a description of the actions already taken to implement 
the strategy.
answer:
Requires the Secretary of Homeland Security to: (1) ensure that Department of Homeland Security personnel along the U.S.-Mexico border have the security clearances required to access information to adequately screen entering immigrants; (2) develop the interagency agreements and information technology infrastructure necessary for such screening; (3) explore information sharing programs with countries of interest; and (4) increase by the amount necessary the number of detention beds needed to detain all immigrants apprehended by U.S. Customs and Border Protection (CBP).

Expresses the sense of Congress that the Office of Detention and Removal Operations should be placed under the operational control of the Commissioner of CBP (currently, under U.S. Immigration and Customs Enforcement).

Requires the Secretary to: (1) contract with an independent entity to study the necessary level and allocation of personnel at U.S. ports of entry and border patrol sectors; (2) provide ongoing training for all border security personnel; and (3) submit a report on detention and removal operations and a unified, comprehensive border security strategy to appropriate congressional committees.

Expresses the sense of Congress that: (1) prosecutors and immigration judges are critical for the prompt and proper enforcement of immigration laws and are an important part of a comprehensive strategy; and (2) there is an insufficient number of prosecutors and immigration judges for immigration enforcement. Authorizes appropriations for staff increases.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Oceans Act of 1998''.

SEC. 2. DEFINITIONS.

    As used in this Act:
            (1) Commission.--The term ``Commission'' means the 
        Commission on Ocean Policy established under section 4.
            (2) Coastal state.--The term ``coastal State'' means a 
        State in, or bordering on, the Atlantic, Pacific, or Arctic 
        Ocean, the Gulf of Mexico, Long Island Sound, or one or more of 
        the Great Lakes.
            (3) Marine environment.--The term ``marine environment'' 
        includes--
                    (A) the oceans, including coastal and offshore 
                waters and nearshore saltwater estuaries;
                    (B) the continental shelf; and
                    (C) the Great Lakes.
            (4) Ocean and coastal activities.--The term ``ocean and 
        coastal activities'' includes activities consisting of, 
        affecting, or otherwise related to oceanography, fisheries, or 
        the management or use of any ocean and coastal resource. The 
        term does not include military operations and training.
            (5) Ocean and coastal resource.--The term ``ocean and 
        coastal resource'' means any living or nonliving natural, 
        historic, or cultural resource or mineral found in the marine 
        environment.
            (6) State.--The term ``State'' means any State of the 
        United States, the District of Columbia, the Commonwealth of 
        Puerto Rico, the Virgin Islands, Guam, American Samoa, the 
        Commonwealth of the Northern Mariana Islands, and any other 
        territory or possession of the United States.

SEC. 3. EXECUTIVE RESPONSIBILITIES.

    (a) National Ocean and Coastal Policy.--The Congress and the 
President, after receiving and considering the report of the Commission 
under section 4, shall develop and propose a coordinated, 
comprehensive, and long-range national policy for the responsible use 
and stewardship of ocean and coastal resources for the benefit of the 
United States, including a plan to meet the resource monitoring and 
assessment facilities and equipment requirements of Federal ocean and 
coastal programs.
    (b) Biennial Report.--Beginning in January 1999, the President 
shall transmit to the Congress biennially a report that shall include a 
detailed listing of all existing Federal programs relating to ocean and 
coastal activities, including a description of each program, the 
current funding for the program, and a projection of the funding level 
for the program for each of the following 5 fiscal years.
    (c) Budget Coordination.--Each agency or department involved in 
ocean and coastal activities shall include with its annual request for 
appropriations a report that identifies significant elements of the 
proposed agency or department budget relating to ocean and coastal 
activities.
    (d) Cooperation and Consultation.--In carrying out responsibilities 
under this Act, the President--
            (1) may use such staff, interagency, and advisory 
        arrangements as the President finds necessary and appropriate; 
        and
            (2) shall consult with State and local governments and non-
        Federal organizations and individuals involved in ocean and 
        coastal activities.

SEC. 4. COMMISSION ON OCEAN POLICY.

    (a) Establishment.--
            (1) In general.--There is hereby established the Commission 
        on Ocean Policy.
            (2) Membership.--(A) The Commission shall be composed of 16 
        members appointed by the President from among individuals who 
        are knowledgeable in ocean and coastal activities, including 
        individuals representing State and local governments, ocean-
        related industries, academic and technical institutions, and 
        public interest organizations involved with scientific, 
        regulatory, economic, and environmental ocean and coastal 
        activities. The membership of the Commission shall be balanced 
        geographically to the extent consistent with maintaining the 
        highest level of expertise on the Commission.
            (B) Of the members of the Commission appointed under this 
        paragraph--
                    (i) 4 shall be appointed from a list of 8 
                individuals who shall be recommended by the majority 
                leader of the Senate in consultation with the Chairman 
                of the Senate Committee on Commerce, Science, and 
                Transportation;
                    (ii) 4 shall be appointed from a list of 8 
                individuals who shall be recommended by the Speaker of 
                the House of Representatives in consultation with the 
                Chairmen of the Committee on Resources, Transportation 
                and Infrastructure, and Science;
                    (iii) 2 shall be appointed from a list of 4 
                individuals who shall be recommended by the minority 
                leader of the Senate in consultation with the ranking 
                member of the Senate Committee on Commerce, Science, 
                and Transportation; and
                    (iv) 2 shall be appointed from a list of 4 
                individuals who shall be recommended by the by the 
                minority leader of the House of Representatives in 
                consultation with the ranking members of the Committees 
                on Resources, Transportation and Infrastructure, and 
                Science.
            (C) The members of the Commission shall be appointed for 
        the life of the Commission by not later than 90 days after the 
        date of the enactment of this Act.
            (3) First meeting.--The Commission shall hold its first 
        meeting within 30 days after it is established.
            (4) Chairman.--The Commission shall elect one of its 
        members as Chair.
    (b) Report.--
            (1) In general.--The Commission shall submit to the 
        Congress and the President, by not later than 18 months after 
        the date of the establishment of the Commission, a final report 
        of its findings and recommendations regarding United States 
        ocean policy.
            (2) Public and state review.--Before submitting the final 
        report to the Congress, the Commission shall--
                    (A) publish in the Federal Register a notice that 
                the draft report is available for public review; and
                    (B) provide a copy of the draft report to the 
                Governor of each coastal State, the Committees on 
                Resources, Transportation and Infrastructure, and 
                Science of the House of Representatives, and the 
                Committee on Commerce, Science, and Transportation of 
                the Senate.
            (3) Final report contents, generally.--Subject to paragraph 
        (4), the final report of the Commission shall include 
        recommendations for the responsible use and stewardship of 
        ocean and coastal resources, including the following:
                    (A) Recommendations for any modifications to United 
                States laws and regulations, and the administrative 
                structure of the Executive agencies, that are necessary 
                to improve the understanding, management, and 
                conservation and use of, and access to, ocean and 
                coastal resources.
                    (B) An assessment of the condition and adequacy of 
                existing and planned facilities associated with ocean 
                and coastal activities, including human resources, 
                vessels, computers, satellites, and other appropriate 
                platforms and technologies, and recommendations for 
                investments and improvements in those facilities.
                    (C) A review of existing and planned ocean and 
                coastal activities of Federal entities, and 
                recommendations for changes in such activities 
                necessary to reduce duplication of Federal efforts.
                    (D) A review of the cumulative effect of Federal 
                laws and regulations on United States ocean policy, an 
                examination of those laws and regulations for 
                inconsistencies and contradictions that might adversely 
                affect the conduct of ocean and coastal activities, and 
                recommendations for resolving any such inconsistencies. 
                In particular, this portion of the report shall include 
                an examination of the relationship between the 
                fisheries development and fisheries conservation 
                responsibilities of the National Marine Fisheries 
                Service.
                    (E) A review of the known and anticipated supply of 
                and demand for ocean and coastal resources of the 
                United States.
                    (F) A review of the relationship between Federal, 
                State, and local governments and the private sector in 
                planning and carrying out ocean and coastal activities, 
                and recommendations for enhancing the role of State and 
                local governments.
                    (G) A review of opportunities for the development 
                of or investment in new products, technologies, or 
                markets related to ocean and coastal activities.
                    (H) A review of previous and ongoing State efforts 
                and Federal efforts to enhance the effectiveness and 
                integration of ocean activities, including those 
                occurring offshore and in nearshore saltwater 
                estuaries.
            (4) State comments.--The Commission shall include in the 
        final report comments received from the Governor of any coastal 
        State regarding recommendations in the draft report that apply 
        to areas within the boundaries of that coastal State.
            (5) Consideration of factors.--In making its assessments 
        and reviews and developing its recommendations, the Commission 
        shall give full and balanced consideration to environmental, 
        technical, economic, and other relevant factors, with an equal 
        opportunity for all parties to present a fair and reasonable 
        case for unbiased consideration by the Commission. All 
        recommendations should consider effects on private property. To 
        the greatest extent possible, no recommendations shall have a 
        negative impact on local economies that are dependent on ocean 
        and coastal resources. Any data used by the Commission in 
        making its recommendations for regulations shall be peer 
        reviewed.
            (6) Limitation on recommendations.--The Commission shall 
        not make any specific recommendations with respect to lands and 
        waters within the boundary of any State located north of 51 
        degrees North latitude, or with respect to lands and waters 
        within the State of Idaho.
    (c) Duties of the Chair.--In carrying out the provisions of this 
section, the Chair of the Commission shall be responsible for--
            (1) the assignment of duties and responsibilities among 
        staff personnel and their continuing supervision; and
            (2) the use and expenditures of funds available to the 
        Commission.
    (d) Compensation.--Members of the Commission shall, subject to the 
availability of appropriations, when engaged in the actual performance 
of duties of the Commission, receive reimbursement of travel expenses, 
including per diem in lieu of subsistence as authorized for persons 
employed intermittently in the Government service under section 3109 of 
title 5, United States Code.
    (e) Staff.--
            (1) Executive director.--The Chair of the Commission may, 
        with the consent of the Commission and without regard to the 
        civil service laws and regulations, appoint and terminate an 
        executive director who is knowledgeable in administrative 
        management and ocean and coastal policy and such other 
        additional personnel as may be necessary to enable the 
        Commission to perform its duties.
            (2) Compensation.--The executive director shall, subject to 
        the availability of appropriations, be compensated at a rate 
        not to exceed the rate payable for Level V of the Executive 
        Schedule under section 5316 of title 5, United States Code. The 
        Chairman may fix the compensation of other personnel without 
        regard to the provisions of chapter 51 and subchapter III of 
        chapter 53 of title 5, United States Code, relating to 
        classification of positions and General Schedule pay rates, 
        except that the rate of pay for such personnel may not exceed 
        the rate payable for GS-15, step 7, of the General Schedule 
        under section 5332 of such title.
            (3) Detailees.--Upon a request of the Chair of the 
        Commission made after consulting with the head of any Federal 
        agencies responsible for managing ocean and coastal resources, 
        the head of any such Federal agency may detail appropriate 
        personnel of the agency to the Commission to assist the 
        Commission in carrying out its functions under this Act. 
        Federal Government employees detailed to the Commission shall 
        serve without reimbursement from the Commission, and shall 
        retain the rights, status, and privileges of his or her regular 
        employment without interruption.
            (4) Experts and consultants.--To the extent that funds are 
        available, and subject to such rules as may be prescribed by 
        the Commission, the executive director of the Commission may 
        procure the temporary and intermittent services of experts and 
        consultants in accordance with section 3109 of title 5, United 
        States Code, but at rates not to exceed the daily rate payable 
        for GS-15, step 7, of the General Schedule under section 5332 
        of title 5, United States Code.
    (f) Administration.--
            (1) Meetings.--All meetings of the Commission shall be open 
        to the public, except that a meeting or any portion of it may 
        be closed to the public if it concerns matters or information 
        described in section 552b(c) of title 5, United States Code. 
        Interested persons shall be permitted to appear at open 
        meetings and present written statements or oral statements at 
        the discretion of the Commission on the subject matter of the 
        meeting. The Commission may administer oaths or affirmations to 
        any person appearing before it.
            (2) Notice of meetings.--All open meetings of the 
        Commission shall be preceded by timely public notice, including 
        notice in the Federal Register, of the time, place, and subject 
        of the meeting.
            (3) Minutes and other records.--(A) Minutes of each meeting 
        shall be kept and shall contain a record of the people present, 
        a description of the discussion that occurred, and copies of 
        all statements filed. Subject to restrictions set forth in 
        section 552 of title 5, United States Code, the minutes and 
        records of all meetings and other documents that were made 
        available to or prepared for the Commission shall be available 
        for public inspection and copying at a single location in the 
        offices of the Commission.
            (B) The Commission shall have at least one meeting in each 
        of the following 6 geographic regions of the United States:
                    (i) The Northeast.
                    (ii) The Southeast.
                    (iii) The Southwest.
                    (iv) The Northwest.
                    (v) The Great Lakes States.
                    (vi) The Gulf of Mexico States.
    (g) Cooperation With Other Federal Entities.--
            (1) Other federal agencies and departments.--The Commission 
        may secure directly from any Federal agency or department any 
        information it considers necessary to carry out its functions 
        under this Act. Each such agency or department may cooperate 
        with the Commission and, to the extent permitted by law, 
        furnish such information to the Commission, upon the request of 
        the Chair of the Commission.
            (2) Mails.--The Commission may use the United States mails 
        in the same manner and under the same conditions as departments 
        and agencies of the United States.
            (3) Acquisitions.--The Commission may enter into contracts 
        with Federal and State agencies, private firms, institutions, 
        and individuals to assist the Commission in carrying out its 
        duties. The Commission may purchase and contract without regard 
        to section 18 of the Office of Federal Procurement Policy Act 
        (41 U.S.C. 416) and section 8 of the Small Business Act (15 
        U.S.C. 637), pertaining to competition and publication 
        requirements, and may arrange for printing without regard to 
        the provisions of title 44, United States Code. The contracting 
        authority of the Commission under this Act is effective only to 
        the extent that appropriations are available for contracting 
        purposes.
    (h) Termination.--The Commission shall cease to exist 30 days after 
the date on which it submits its final report.
    (i) Authorization of Appropriations.--There are authorized to be 
appropriated to support the activities of the Commission $2,000,000 for 
fiscal year 1999 and $1,000,000 for fiscal year 2000. Any sums 
appropriated may remain available without fiscal year limitation until 
the Commission ceases to exist.

            Passed the House of Representatives September 15, 1998.

            Attest:

                                                                 Clerk.
answer:
Oceans Act of 1998 - Requires that the Congress and the President, after considering the Commission report under this Act, develop a coordinated, comprehensive, and long-range national policy for the use and stewardship of ocean and coastal resources for the benefit of the United States, including a plan to meet the resource monitoring and assessment facilities and equipment requirements of Federal ocean and coastal programs.  Mandates a biennial report by the President to the Congress listing all existing Federal programs relating to ocean and coastal activities.  Requires each agency or department involved in ocean and coastal activities to include with its annual appropriations request a report identifying elements of its budget relating to ocean and coastal activities. 
Establishes the Commission on Ocean Policy and requires it to report to the Congress and the President regarding U.S. ocean policy. Requires opening the draft report for public comment before submitting the final report.  Prohibits Commission recommendations regarding lands and waters within:  (1) the boundary of any State north of 51 degrees North latitude; or (2) the State of Idaho.  Terminates the Commission after submission of its final report.  Authorizes appropriations.


question:
SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``AMT Rate Reduction 
Act of 2001''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Section 15 Not To Apply.--No amendment made by this Act shall 
be treated as a change in a rate of tax for purposes of section 15 of 
the Internal Revenue Code of 1986.

SEC. 2. REDUCTION IN MARGINAL INCOME TAX RATES FOR INDIVIDUALS.

    (a) Rates for 2002.--Section 1 (relating to tax imposed) is amended 
by striking subsections (a) through (d) and inserting the following:
    ``(a) Married Individuals Filing Joint Returns and Surviving 
Spouses.--There is hereby imposed on the taxable income of--
            ``(1) every married individual (as defined in section 7703) 
        who makes a single return jointly with his spouse under section 
        6013, and
            ``(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:

``If taxable income is:             The tax is:
    Not over $12,000...............
                                        14% of taxable income.
    Over $12,000 but not over 
        $45,200.
                                        $1,680, plus 15% of the excess 
                                                over $12,000.
    Over $45,200 but not over 
        $109,250.
                                        $6,660, plus 27% of the excess 
                                                over $45,200.
    Over $109,250 but not over 
        $166,450.
                                        $23,953.50, plus 30% of the 
                                                excess over $109,250.
    Over $166,450 but not over 
        $297,300.
                                        $41,113.50, plus 35% of the 
                                                excess over $166,450.
    Over $297,300..................
                                        $86,911, plus 38% of the excess 
                                                over $297,300.
    ``(b) Heads of Households.--There is hereby imposed on the taxable 
income of every head of a household (as defined in section 2(b)) a tax 
determined in accordance with the following table:

``If taxable income is:             The tax is:
    Not over $10,000...............
                                        14% of taxable income.
    Over $10,000 but not over 
        $36,250.
                                        $1,400, plus 15% of the excess 
                                                over $10,000.
    Over $36,250 but not over 
        $93,600.
                                        $5,337.50, plus 27% of the 
                                                excess over $36,250.
    Over $93,600 but not over 
        $151,600.
                                        $20,822, plus 30% of the excess 
                                                over $93,600.
    Over $151,600 but not over 
        $297,300.
                                        $38,222, plus 35% of the excess 
                                                over $151,600.
    Over $297,300..................
                                        $89,217, plus 38% of the excess 
                                                over $297,300.
    ``(c) Unmarried Individuals (Other Than Surviving Spouses and Heads 
of Households).--There is hereby imposed on the taxable income of every 
individual (other than a surviving spouse as defined in section 2(a) or 
the head of a household as defined in section 2(b)) who is not a 
married individual (as defined in section 7703) a tax determined in 
accordance with the following table:

``If taxable income is:             The tax is:
    Not over $6,000................
                                        14% of taxable income.
    Over $6,000 but not over 
        $27,050.
                                        $840, plus 15% of the excess 
                                                over $6,000.
    Over $27,050 but not over 
        $65,550.
                                        $3,997.50, plus 27% of the 
                                                excess over $27,050.
    Over $65,550 but not over 
        $136,750.
                                        $14,362.50, plus 30% of the 
                                                excess over $65,550.
    Over $136,750 but not over 
        $297,300.
                                        $35,752.50, plus 35% of the 
                                                excess over $136,750.
    Over $297,300..................
                                        $91,945, plus 38% of the excess 
                                                over $297,300.
    ``(d) Married Individuals Filing Separate Returns.--There is hereby 
imposed on the taxable income of every married individual (as defined 
in section 7703) who does not make a single return jointly with his 
spouse under section 6013, a tax determined in accordance with the 
following table:

``If taxable income is:             The tax is:
    Not over $6,000................
                                        14% of taxable income.
    Over $6,000 but not over 
        $22,600.
                                        $840, plus 15% of the excess 
                                                over $6,000.
    Over $22,600 but not over 
        $54,625.
                                        $3,330, plus 27% of the excess 
                                                over $22,600.
    Over $54,625 but not over 
        $83,225.
                                        $11,976.75, plus 30% of the 
                                                excess over $54,625.
    Over $83,225 but not over 
        $148,650.
                                        $20,556.75, plus 35% of the 
                                                excess over $83,225.
    Over $148,650..................
                                        $43,455.50, plus 38% of the 
                                                excess over 
                                                $148,650.''.
    (b) Phasein of Rate Reductions.--Section 1 is amended by adding at 
the end the following new subsection:
    ``(i) Phasein of 2006 Rates of 10, 15, 25, and 33 Percent.--
            ``(1) In general.--In the case of taxable years beginning 
        in a calendar year after 2002, the tax rates determined under 
        subsection (a), (b), (c), or (d) shall be the tax rates imposed 
        by such subsection in taxable years beginning in calendar year 
        2002, reduced--
                    ``(A) in the case of the 14 percent rate, by 1 
                percentage point in each taxable year beginning in a 
                calendar year after 2002 and before 2007,
                    ``(B) in the case of the 27 and 35 percent rates, 
                by 1 percentage point in taxable years beginning in 
                calendar year 2004, and by an additional 1 percentage 
                point in taxable years beginning in calendar year 2006, 
                and
                    ``(C) in the case of the 30 and 38 percent rate, by 
                1 percentage point in each taxable year beginning in a 
                calendar year after 2002 and before 2006, and by an 
                additional 2 percentage points in taxable years 
                beginning in calendar year 2006.
            ``(2) Adjustment of tables.--The Secretary shall adjust the 
        tables prescribed under subsection (f) to carry out the 
        reductions under this subsection.''.
    (c) Inflation Adjustment To Apply in Determining Rates for 2002.--
Subsection (f) of section 1 is amended--
            (1) by striking ``1993'' in paragraph (1) and inserting 
        ``2001'',
            (2) by striking ``1992'' in paragraph (3)(B) and inserting 
        ``2000'', and
            (3) by striking paragraph (7) and inserting the following 
        new paragraph:
            ``(7) Special rule for certain brackets.--
                    ``(A) Calendar years 2002 through 2006.--In 
                prescribing the tables under paragraph (1) which apply 
                with respect to taxable years beginning in calendar 
                years after 2001 and before 2007, the Secretary shall 
                make no adjustment to the dollar amounts at which the 
                first rate bracket begins or at which the second rate 
                bracket begins under any table contained in subsection 
                (a), (b), (c), or (d).
                    ``(B) Later calendar years.--In prescribing the 
                tables under paragraph (1) which apply with respect to 
                taxable years beginning in a calendar year after 2006, 
                the cost-of-living adjustment used in making 
                adjustments to the dollar amounts referred to in 
                subparagraph (A) shall be determined under paragraph 
                (3) by substituting `2005' for `2000'.''.
    (d) Conforming Amendments.--
            (1) The following provisions are each amended by striking 
        ``1992'' and inserting ``2000'' each place it appears:
                    (A) Section 32(j)(1)(B).
                    (B) Section 41(e)(5)(C).
                    (C) Section 42(h)(3)(H)(i)(II).
                    (D) Section 59(j)(2)(B).
                    (E) Section 63(c)(4)(B).
                    (F) Section 68(b)(2)(B).
                    (G) Section 132(f)(6)(A)(ii).
                    (H) Section 135(b)(2)(B)(ii).
                    (I) Section 146(d)(2)(B).
                    (J) Section 151(d)(4).
                    (K) Section 220(g)(2).
                    (L) Section 221(g)(1)(B).
                    (M) Section 512(d)(2)(B).
                    (N) Section 513(h)(2)(C)(ii).
                    (O) Section 685(c)(3)(B).
                    (P) Section 877(a)(2).
                    (Q) Section 911(b)(2)(D)(ii)(II).
                    (R) Section 2032A(a)(3)(B).
                    (S) Section 2503(b)(2)(B).
                    (T) Section 2631(c)(2).
                    (U) Section 4001(e)(1)(B).
                    (V) Section 4261(e)(4)(A)(ii).
                    (W) Section 6039F(d).
                    (X) Section 6323(i)(4)(B).
                    (Y) Section 6334(g)(1)(B).
                    (Z) Section 6601(j)(3)(B).
                    (AA) Section 7430(c)(1).
            (2) Sections 25A(h)(1)(A)(ii) and 25A(h)(2)(A)(ii) are each 
        amended by striking ``begins,'' and all that follows through 
        ``thereof''.
            (3) Subclause (II) of section 42(h)(6)(G)(i) is amended by 
        striking ``1987'' and inserting ``2000''.
    (e) Additional Conforming Amendments.--
            (1) Section 1(g)(7)(B)(ii)(II) is amended by striking ``15 
        percent'' and inserting ``10 percent''.
            (2) Section 1(h) is amended--
                    (A) by striking ``28 percent'' both places it 
                appears in paragraphs (1)(A)(ii)(I) and (1)(B)(i) and 
                inserting ``15 percent'', and
                    (B) by striking paragraph (13).
            (3) Section 531 is amended by striking ``39.6 percent'' and 
        inserting ``33 percent''.
            (4) Section 541 of such Code is amended by striking ``39.6 
        percent'' and inserting ``33 percent''.
            (5) Section 3402(p)(1)(B) is amended by striking ``7, 15, 
        28, or 31 percent'' and inserting ``5, 10, 15, or 25 percent''.
            (6) Section 3402(p)(2) is amended by striking ``15 
        percent'' and inserting ``10 percent''.
            (7) Section 3402(q)(1) is amended by striking ``28 
        percent'' and inserting ``15 percent''.
            (8) Section 3402(r)(3) is amended by striking ``31 
        percent'' and inserting ``25 percent''.
            (9) Section 3406(a)(1) is amended by striking ``31 
        percent'' and inserting ``25 percent''.
            (10) The Secretary of the Treasury may prescribe 
        percentages which shall apply in lieu of the percentages 
specified in the amendments made by this subsection in order to 
coordinate those percentages with the percentages specified in the 
tables prescribed under the last sentence of section 1(i)(1) of the 
Internal Revenue Code of 1986, as added by this section.
    (f) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to taxable years 
        beginning after December 31, 2001.
            (2) Amendments to withholding provisions.--The amendments 
        made by paragraphs (5), (6), (7), (8), and (9) of subsection 
        (e) shall apply to amounts paid after December 31, 2001.

SEC. 3. REDUCTION IN ALTERNATIVE MINIMUM TAX RATES FOR INDIVIDUALS.

    (a) In General.--Clause (i) of section 55(b)(1)(A) (defining 
tentative minimum tax) is amended to read as follows:
                            ``(i) In general.--In the case of a 
                        taxpayer other than a corporation, the 
                        tentative minimum tax for the taxable year is 
                        25 percent of the taxable excess.''
    (b) Phasein of Reduced Rate for Certain Taxpayers.--Subparagraph 
(A) of section 55(b)(1) is amended by redesignating clauses (ii) and 
(iii) as clauses (iii) and (iv), respectively, and by inserting after 
clause (ii) the following new clause:
                            ``(iii) Phasein of reduced rate.--In the 
                        case of so much of the taxable excess as 
                        exceeds $175,000, clause (i) shall be applied 
                        by substituting for `25 percent'--
                                    ``(I) 27 percent in the case of 
                                taxable years beginning during 2002 or 
                                2003, and
                                    ``(II) 26 percent in the case of 
                                taxable years beginning during 2004 or 
                                2005.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.
answer:

AMT Rate Reduction Act of 2001 - Amends the Internal Revenue Code to provide for a reduction in tax rates for individuals for calendar year 2002, as well as further reductions through calendar year 2006.Provides for a reduction in the alternative minimum tax for individuals.