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 ``529 and ABLE Account Improvement Act 
of 2016''.

SEC. 2. EMPLOYER CONTRIBUTIONS TO QUALIFIED TUITION PROGRAMS AND 
              QUALIFIED ABLE PROGRAMS.

    (a) In General.--Subsection (a) of section 132 of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
paragraph (7), by striking the period at the end of paragraph (8) and 
inserting ``, or'', and by adding at the end the following new 
paragraph:
            ``(9) qualified tuition program and qualified ABLE program 
        contributions.''.
    (b) Qualified Tuition Program and Qualified ABLE Program 
Contributions Defined.--Section 132 of such Code is amended by 
redesignating subsection (o) as subsection (p) and inserting after 
subsection (n) the following new subsection:
    ``(o) Qualified Tuition Program and Qualified ABLE Program 
Contributions Defined.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified tuition and qualified ABLE program contributions' 
        means contributions (including matching contributions) made by 
        an employer directly to a qualified tuition program (as 
        described in section 529) or qualified ABLE program (as 
        described in section 529A) designated by an employee if--
                    ``(A) such contribution is made to an account under 
                such program for which the designated beneficiary is 
                the employee or a member of the family of the employee 
                (within the meaning of section 529(e)(2)), and
                    ``(B) such contribution is made in connection with 
                a qualified payroll deduction contribution program 
                established by the employer.
            ``(2) Qualified payroll deduction contribution program.--
        For purposes of this subsection, the term `qualified payroll 
        deduction contribution program' means a program established by 
        an employer--
                    ``(A) under which employees may elect to make 
                contributions to accounts described in paragraph (1)(A) 
                which reduce the amount of wages received directly by 
                such employee by the amount of such contribution, and
                    ``(B) which is made available on substantially the 
                same terms to each member of a group of employees which 
                is defined under a reasonable classification set up by 
                the employer which does not discriminate in favor of 
                highly compensated employees (as defined in section 
                414(q)).
            ``(3) Limitation on exclusion.--The amount of qualified 
        tuition and qualified ABLE program contributions which may be 
        excluded from gross income under subsection (a)(9) with respect 
        to any employee shall not exceed $100 in any calendar year.
            ``(4) Nondiscrimination rule for employer contributions.--
        Subsection (a)(9) shall only apply to contributions provided 
        with respect to a highly compensated employee if such 
        contributions meet the requirements of paragraph (2)(B).
            ``(5) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year 
                beginning in a calendar year after 2016, the $100 
                amount contained in paragraph (3) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2015' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                    ``(B) Rounding.--Any increase determined under 
                subparagraph (A) shall be rounded to the nearest 
                multiple of $25.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made after December 31, 2016.

SEC. 3. TAX CREDIT FOR SMALL EMPLOYER COSTS OF ESTABLISHING DIRECT 
              PAYROLL DEDUCTION INTO QUALIFIED TUITION PROGRAMS AND 
              QUALIFIED ABLE PROGRAMS.

    (a) In General.--Section 45E of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(f) Application to Programs for Payroll Deduction Contributions 
to Qualified Tuition Programs and Qualified ABLE Programs.--In the case 
of a qualified payroll deduction contribution program (as defined in 
section 132(o)(2)) established by an employer--
            ``(1) such program shall be treated as an eligible employer 
        plan for purposes of this section,
            ``(2) this section (including the limitation of subsection 
        (b)) shall be applied separately with respect to such programs 
        and any other eligible employer plans of the employer, and
            ``(3) subsection (d)(1)(A)(ii) shall be applied by 
        substituting `education' for `retirement-related education'.''.
    (b) Clerical Amendments.--
            (1) The heading for section 45E of such Code is amended by 
        striking ``pension''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the item relating to section 45E and inserting the following 
        new item:

``Sec. 45E. Small employer plan startup costs.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to costs paid or incurred in taxable years beginning after the 
date of the enactment of this Act.

SEC. 4. EXEMPTIONS FROM ADDITIONAL TAX FOR CERTAIN DISTRIBUTIONS FROM 
              QUALIFIED TUITION PROGRAMS.

    (a) In General.--Section 529(c)(6) of the Internal Revenue Code of 
1986 is amended by striking the last sentence and inserting the 
following: ``This paragraph shall not apply to the extent that--
                    ``(A) a payment or distribution is contributed to 
                an individual retirement plan of the account owner or 
                the designated beneficiary with respect to the calendar 
                year in which the payment or distribution is received,
                    ``(B) a payment or distribution is used (within 90 
                days of the payment or distribution) to make a payment 
                of interest or principal on a qualified education loan 
                (as defined in section 222(d)(1)) on behalf of the 
                designated beneficiary or a member of the family of 
                such designated beneficiary within the meaning of 
                section 529(e)(2)), or
                    ``(C) the recipient of a payment or distribution 
                makes (within 90 days of the receipt of the payment or 
                distribution) a contribution to an organization 
                described in section 170(b)(1)(A) (other than any 
                organization described in section 509(a)(3) or any fund 
                or account described in section 4966(d)(2)), but only 
                if--
                            ``(i) a deduction for the entire payment or 
                        distribution is allowable under section 170, 
                        and
                            ``(ii) the total payments and distributions 
                        taken into account under this subparagraph with 
                        respect to such recipient for any taxable year 
                        does not exceed $1,000.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.

SEC. 5. CLARIFICATION REGARDING INVESTMENT DIRECTION IN QUALIFIED 
              TUITION PROGRAMS AND QUALIFIED ABLE PROGRAMS.

    (a) Investment Direction in Qualified Tuition Programs.--Paragraph 
(4) of section 529(b) of the Internal Revenue Code of 1986 is amended 
by adding at the end the following: ``For purposes of this paragraph, 
rebalancing investments among broad-based investment strategies 
established under the program shall not be treated as investment 
direction by a contributor or designated beneficiary unless the 
specific investments within those broad-based strategies are directed 
by the contributor or designated beneficiary.''.
    (b) Investment Direction in Qualified ABLE Programs.--Paragraph (4) 
of section 529A(b) of such Code is amended by adding at the end the 
following: ``For purposes of this paragraph, rebalancing investments 
among broad-based investment strategies established under the program 
shall not be treated as investment direction by a designated 
beneficiary unless the specific investments within those broad-based 
strategies are directed by the designated beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to calendar years beginning after the date of the 
enactment of this Act.

SEC. 6. ROLLOVERS BETWEEN QUALIFIED TUITION PROGRAMS AND QUALIFIED ABLE 
              PROGRAMS.

    (a) Rollovers From Qualified Tuition Programs to Qualified ABLE 
Programs.--Clause (i) of section 529(c)(3)(C) of the Internal Revenue 
Code of 1986 is amended by striking ``or'' at the end of subclause (I), 
by striking the period at the end of subclause (II) and inserting ``, 
or'', and by adding at the end the following new subclause:
                                    ``(III) to an ABLE account (as 
                                defined in section 529A(e)(6)) of the 
                                designated beneficiary or a member of 
                                the family of the designated 
                                beneficiary.
                        Subclause (III) shall not apply to so much of a 
                        distribution which, when added to all other 
                        contributions made to the ABLE account for the 
                        taxable year, exceeds the limitation under 
                        section 529A(b)(2)(B).''.
    (b) Rollovers From Qualified ABLE Programs to Qualified Tuition 
Programs.--Clause (i) of section 529A(c)(1)(C) of such Code is 
amended--
            (1) by striking ``such payment or distribution, into 
        another'' and inserting ``such payment or distribution--
                                    ``(I) into another'';
            (2) by striking the period at the end and inserting ``, 
        or'', and
            (3) by adding at the end the following new subclause:
                                    ``(II) to a qualified tuition 
                                program (as described in section 529) 
                                for the benefit of the same designated 
                                beneficiary or a member of the family 
                                of such designated beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.

Ex Output:
529 and ABLE Account Improvement Act of 2016  This bill amends the Internal Revenue Code to modify the tax treatment of qualified tuition programs (known as 529 plans) and ABLE accounts. (Tax-favored ABLE [Achieving a Better Life Experience] accounts are designed to enable individuals with disabilities to save for and pay for disability-related expenses.)  The bill excludes from gross income a fringe benefit consisting of up to $100 per year (adjusted for inflation after 2016) of employer contributions to an employee's 529 or ABLE account. The employer contribution must be made: (1) to an account for which the designated beneficiary is the employee or a member of the employee's family, and (2) in connection with a payroll deduction contribution program established by the employer.  The bill also: (1) expands the tax credit for small employer pension plan startup costs to include the costs of establishing a payroll deduction contribution program for 529 plans and ABLE accounts;(2) permits 529 funds to be used for transfers to an Individual Retirement Account (IRA), education loan payments, or charitable contributions without being subject to the additional tax for distributions that are not used for qualified higher education expenses; and (3) permits tax-free rollovers of funds between 529 and ABLE accounts for the benefit of the same beneficiary or a family member of the beneficiary. For the purpose of current law restrictions on the frequency of investment directions that a beneficiary or contributor may provide for a 529 or ABLE account, rebalancing investments among broad-based investment strategies established under the program is not an investment direction unless the beneficiary or contributor directs the specific investments within the strategies. 


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Simon Wiesenthal Holocaust Education 
Assistance Act''.

SEC. 2. HOLOCAUST EDUCATIONAL PROGRAM.

    Part A of title IV of the Elementary and Secondary Education Act of 
1965 (20 U.S.C. 7111 et seq.) is amended by adding at the end the 
following:

          ``Subpart 3--Holocaust Education Assistance Program

``SEC. 4131. FINDINGS AND PURPOSES.

    ``(a) Findings.--The Congress finds the following:
            ``(1) The Holocaust was a historical event that resulted in 
        the systemic, state-sponsored, mass murders by Nazi Germany of 
        6,000,000 Jews, along with millions of others, in the name of 
        racial purity.
            ``(2) Eight States (California, Florida, Illinois, Indiana, 
        Michigan, New Jersey, New York, and Rhode Island) now mandate 
        that the Holocaust be taught in the educational curriculum, and 
        12 States (Alabama, Connecticut, Georgia, Mississippi, 
        Missouri, Nevada, North Carolina, Pennsylvania, South Carolina, 
        Tennessee, Washington, and West Virginia) recommend teaching 
        the Holocaust but the funds necessary to carry out those 
        recommendations may not be available.
            ``(3) The Holocaust is a sensitive and difficult subject to 
        teach effectively, and educators need appropriate teaching 
        tools and training to increase their knowledge of the Holocaust 
        and enhance the educational experience.
    ``(b) Statement of Purpose.--It is the purpose of this subpart--
            ``(1) to educate students in the United States so that 
        they--
                    ``(A) may explore the lessons that the Holocaust 
                provides for all people; and
                    ``(B) may be less susceptible to the falsehood of 
                Holocaust denial and to the destructive messages of 
                hate that arise from Holocaust denial; and
            ``(2) to provide resources and support for educational 
        programs that--
                    ``(A) portray accurate historical information about 
                the Holocaust;
                    ``(B) sensitize communities to the circumstances 
                that gave rise to the Holocaust;
                    ``(C) convey the lessons that the Holocaust 
                provides for all people; and
                    ``(D) develop curriculum guides and provide 
                training to help teachers incorporate the study of the 
                Holocaust and its lessons into mainstream disciplines.

``SEC. 4132. PROGRAM AUTHORIZED.

    ``(a) In General.--From funds made available under subsection (c), 
the Secretary is authorized to award grants to educational 
organizations to carry out proposed or existing Holocaust educational 
programs.
    ``(b) Contract With Nonprofit.--The Secretary is authorized to 
enter into a contract with a nonprofit organization exempt from 
taxation under section 501(c)(3) of the Internal Revenue Code of 1986 
under which the organization will encourage, accept, and administer 
voluntary private donations and gifts of money from individuals, 
corporations, foundations and other donors for the purpose of funding 
the activities under this subpart. A donation may not be accepted in 
exchange for a commitment to the donor on the part of the Secretary or 
which attaches conditions inconsistent with applicable laws and 
regulations or that is conditioned upon or will require the expenditure 
of appropriated funds that are not available to the Department, or 
which compromises a criminal or civil position of the United States or 
any of its departments or agencies or the administrative authority of 
any agency of the United States. The Secretary shall ensure that such 
contract contains provisions setting forth the criteria to be used in 
determining whether the solicitation or acceptance of a donation is 
prohibited because the donation would reflect unfavorably upon the 
ability of the Department, or any official or employee of the 
Department, to carry out its responsibilities or official duties in a 
fair and objective manner, or would compromise the integrity or the 
appearance of the integrity of its programs or any official or employee 
involved in those programs.
    ``(c) Use of Funds.--The Secretary is authorized to accept 
donations of money from the nonprofit described in subsection (b). Such 
funds shall be deposited in a special fund established in the Treasury 
of the United States titled `Holocaust Education Assistance Program 
Account' and shall remain available to the Secretary until expended, to 
the extent provided in advance in appropriations Acts, to carry out 
this subpart.

``SEC. 4133. APPLICATION.

    ``The Secretary may award a grant under this subpart only to an 
educational organization that has submitted an application to the 
Secretary at such time, in such manner, and containing such information 
as the Secretary may require.

``SEC. 4134. USE OF GRANTS.

    ``(a) In General.--An educational organization receiving a grant 
under this subpart may use the grant only to carry out the Holocaust 
education program for which the grant was provided.
    ``(b) Requirements.--An educational organization receiving a grant 
under this subpart shall comply with the following requirements:
            ``(1) Continuation of eligibility.--The educational 
        organization shall, throughout the period that the educational 
        organization receives and uses the grant, continue to be an 
        educational organization.
            ``(2) Supplementation of existing funds.--The educational 
        organization shall ensure that the grant is used to supplement, 
        and not supplant, non-Federal funds that would otherwise be 
        available to the educational organization to carry out the 
        Holocaust education program for which the grant was provided.
    ``(c) Additional Conditions.--The Secretary may require additional 
terms and conditions in connection with the use of grants provided 
under this subpart as the Secretary considers appropriate.
    ``(d) Cooperative Arrangements.--The Secretary should encourage 
educational organizations to work cooperatively with State educational 
agencies or local educational agencies in applying for and using grants 
under this subpart.

``SEC. 4135. SELECTION CRITERIA.

    ``(a) In General.--The Secretary shall award grants under this 
subpart in accordance with competitive criteria to be established by 
the Secretary.
    ``(b) Consultation With Holocaust Educators.--In establishing the 
competitive criteria under subsection (a), the Secretary shall consult 
with a number of prominent educators in the field of Holocaust 
education, to be determined by the Secretary.

``SEC. 4136. REVIEW AND SANCTIONS.

    ``(a) Annual Review.--The Secretary shall review at least annually 
each educational organization receiving a grant under this subpart to 
determine the extent to which the educational organization has complied 
with the provisions of this subpart and the regulations issued under 
this subpart.
    ``(b) Imposition of Sanctions.--The Secretary may impose one or 
more sanctions, to be determined by the Secretary, on an educational 
organization for the failure of the educational organization to comply 
substantially with the provisions of this subpart or the regulations 
issued under this subpart.

``SEC. 4137. ANNUAL REPORT.

    ``Not later than February 1 of each year, the Secretary shall 
submit to the Congress a report describing the activities carried out 
under this subpart and containing any related information that the 
Secretary considers appropriate.

``SEC. 4138. DEFINITIONS.

    ``In this subpart:
            ``(1) Educational organization.--The term `educational 
        organization' means an entity--
                    ``(A) described in section 501(c)(3) of the 
                Internal Revenue Code of 1986;
                    ``(B) exempt from tax under section 501(a) of the 
                Internal Revenue Code of 1986; and
                    ``(C) organized and operated for cultural, 
                literary, or educational purposes.
            ``(2) Holocaust education program.--The term `Holocaust 
        education program' means a program that--
                    ``(A) has as its specific and primary purpose to 
                improve awareness and understanding of the Holocaust; 
                and
                    ``(B) to achieve such purpose, furnishes one or 
                more of the following:
                            ``(i) Educational materials.
                            ``(ii) Student and school-based activities, 
                        including field trips.
                            ``(iii) Teacher training.
                            ``(iv) Any other good or service designed 
                        to improve awareness and understanding of the 
                        Holocaust.
            ``(3) Holocaust.--The term `Holocaust' means the systemic, 
        state-sponsored, mass murders by Nazi Germany of 6,000,000 
        Jews, and millions of others, in the name of racial purity.

``SEC. 4139. REGULATIONS.

    ``The Secretary shall issue any regulations necessary to carry out 
this subpart.''.

SEC. 3. CLERICAL AMENDMENT.

    The table of contents of the Elementary and Secondary Education Act 
of 1965 is amended by adding after the item relating to section 4121 
the following:

          ``Subpart 3--Holocaust Education Assistance Program

``Sec. 4131. Findings and purposes.
``Sec. 4132. Program authorized.
``Sec. 4133. Application.
``Sec. 4134. Use of grants.
``Sec. 4135. Selection criteria.
``Sec. 4136. Review and sanctions.
``Sec. 4137. Annual report.
``Sec. 4138. Definitions.
``Sec. 4139. Regulations.''.

Ex Output:
Simon Wiesenthal Holocaust Education Assistance Act This bill amends the Elementary and Secondary Education Act of 1965 to authorize the Department of Education (ED) to award competitive grants to educational organizations to carry out proposed or existing Holocaust education programs. ED may contract with a nonprofit organization to encourage, accept, and administer private donations and gifts for funding the education programs. Grants may not be used to supplant nonfederal funds the grantees would otherwise have used for Holocaust education programs.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Nevada Public Land Management Act of 
1999''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds that--
            (1) Federal holdings in the State of Nevada constitute over 
        87 percent of the area of the State, and in 10 of the 17 
        counties the Federal Government controls at least 80 percent of 
        the land;
            (2) the large amount of federally controlled land in Nevada 
        and the lack of an adequate private land ownership base has had 
        a negative impact on the overall economic development of rural 
        counties and communities and severely degraded the ability of 
        local governments to provide necessary services;
            (3) under general land laws less than 3 percent of the 
        Federal land in Nevada has moved from Federal control to 
        private ownership in the last 130 years;
            (4) in resource management plans, the Bureau of Land 
        Management has identified for disposal land that is difficult 
        and costly to manage and that would more appropriately be in 
        non-Federal ownership;
            (5) implementation of Federal land management plans has 
        been impaired by the lack of necessary funding to provide the 
        needed improvements and the lack of land management programs to 
        accomplish the goals and standards set out in the plans; and
            (6) the lack of a private land tax base prevents most local 
        governments from providing the appropriate infrastructure to 
        allow timely development of land that is disposed of by the 
        Federal Government for community expansion and economic growth.
    (b) Purposes.--The purposes of this Act are to provide for--
            (1) the orderly disposal and use of certain Federal land in 
        the State of Nevada that was not included in the Southern 
        Nevada Public Land Management Act of 1998 (Public Law 105-263; 
        112 Stat. 2343);
            (2) the acquisition of environmentally sensitive land in 
        the State; and
            (3) the implementation of projects and activities in the 
        State to protect or restore important environmental and 
        cultural resources.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Current land use plan.--The term ``current land use 
        plan'', with respect to an administrative unit of the Bureau of 
        Land Management, means the management framework plan or 
        resource management plan applicable to the unit that was 
        approved most recently before the date of enactment of this 
        Act.
            (2) Environmentally sensitive land.--The term 
        ``environmentally sensitive land'' means land or an interest in 
        land, the acquisition of which the United States would, in the 
        judgment of the Secretary or the Secretary of Agriculture--
                    (A) promote the preservation of natural, 
                scientific, aesthetic, historical, cultural, watershed, 
                wildlife, or other values that contribute to public 
                enjoyment or biological diversity;
                    (B) enhance recreational opportunities or public 
                access;
                    (C) provide the opportunity to achieve better 
                management of public land through consolidation of 
                Federal ownership; or
                    (D) otherwise serve the public interest.
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (4) Special account.--The term ``Special Account'' means 
        the account established by section 6.
            (5) State.--The term ``State'' means the State of Nevada.
            (6) Unit of local government.--The term ``unit of local 
        government'' means the elected governing body of each city and 
        county in the State except the cities of Las Vegas, Henderson, 
        and North Las Vegas.

SEC. 4. DISPOSAL AND EXCHANGE.

    (a) Disposal.--In accordance with this Act, the Federal Land Policy 
and Management Act of 1976 (43 U.S.C. 1701 et seq.), and other 
applicable law and subject to valid existing rights, the Secretary may 
dispose of public land under current land use plans maintained under 
section 202 of the Federal Land Policy and Management Act of 1976 (43 
U.S.C. 1713), other than land that is identified for disposal under the 
Southern Nevada Public Land Management Act of 1998 (Public Law 105-263; 
112 Stat. 2343).
    (b) Recreation and Public Purpose Conveyances.--
            (1) In general.--Not less than 30 days before offering land 
        for sale or exchange under subsection (a), the State or the 
        unit of local government in the jurisdiction of which the land 
        is located may elect to obtain the land for local public 
        purposes under the Act entitled ``An Act to authorize 
        acquisition or use of public lands by States, counties, or 
        municipalities for recreational purposes'', approved June 14, 
        1926 (commonly known as the ``Recreation and Public Purposes 
Act'') (43 U.S.C. 869 et seq.).
            (2) Retention by secretary.--If the State or unit of local 
        government elects to obtain the land, the Secretary shall 
        retain the land for conveyance to the State or unit of local 
        government in accordance with that Act.
    (c) Withdrawal.--Subject to valid existing rights, all Federal land 
selected for disposal under subsection (d)(1) is withdrawn from 
location and entry under the mining laws and from operation under the 
mineral leasing and geothermal leasing laws until the Secretary 
terminates the withdrawal or the land is patented.
    (d) Selection.--
            (1) In general.--The Secretary, the unit of local 
        government that has jurisdiction over land identified for 
        disposal under subsection (a), and the State shall jointly 
        select land to be offered for sale or exchange under this 
        section.
            (2) Coordination.--The Secretary shall coordinate land 
        disposal activities with the unit of local government under the 
        jurisdiction of which the land is located.
            (3) Local land use planning and zoning requirements.--The 
        Secretary shall dispose of land under this section in a manner 
        that is consistent with local land use planning and zoning 
        requirements and recommendations.
    (e) Sales Offering, Price, Procedures, and Prohibitions.--
            (1) Offering.--The Secretary shall make the first offering 
        of land as soon as practicable after land has been selected 
        under subsection (d).
            (2) Sale price.--
                    (A) In general.--The Secretary shall make all sales 
                of land under this section at a price that is not less 
                than the fair market value of the land, as determined 
                by the Secretary.
                    (B) Affordable housing.--Subparagraph (A) does not 
                affect the authority of the Secretary to make land 
                available at less than fair market value for affordable 
                housing purposes under section 7(b) of the Southern 
                Nevada Public Land Management Act of 1998 (Public Law 
                105-263; 112 Stat. 2349).
            (3) Competitive bidding.--
                    (A) In general.--The sale of public land selected 
                under subsection (d) shall be conducted in accordance 
                with sections 203 and 209 of the Federal Land Policy 
                and Management Act of 1976 (43 U.S.C. 1713, 1719).
                    (B) Exceptions.--The exceptions to competitive 
                bidding requirements under section 203(f) of the 
                Federal Land Policy and Management Act of 1976 (43 
                U.S.C. 1713(f)) shall apply to sales under this Act in 
                cases in which the Secretary determines that 
                application of an exception is necessary and proper.
                    (C) Notice of competitive bidding procedures.--The 
                Secretary shall also ensure adequate notice of 
                competitive bidding procedures to--
                            (i) owners of land adjoining the land 
                        proposed for sale;
                            (ii) local governments in the vicinity of 
                        the land proposed for sale; and
                            (iii) the State.
            (4) Prohibitions.--A sale of a tract of land selected under 
        subsection (d) shall not be undertaken if the Federal costs of 
        sale preparation and processing are estimated to exceed the 
        proceeds of the sale.
    (f) Disposition of Proceeds.--
            (1) Land sales.--Of the gross proceeds of sales of land 
        under this section during a fiscal year--
                    (A) 5 percent shall be paid to the State for use in 
                the general education program of the State;
                    (B) 45 percent shall be paid directly to the local 
                unit of government in the jurisdiction of which the 
                land is located for use as determined by the unit of 
                local government, with consideration given to use for 
                support of health care delivery, law enforcement, and 
                schools; and
                    (C) 50 percent shall be deposited in the Special 
                Account.
            (2) Land exchanges.--
                    (A) In general.--In a land exchange under this 
                section, the non-Federal party shall provide direct 
                payment to the unit of local government in the 
                jurisdiction of which the land is located in an amount 
                equal to 15 percent of the fair market value of the 
                Federal land conveyed in the exchange.
                    (B) Treatment of payments as cost incurred.--If any 
                agreement to initiate the exchange so provides, a 
                payment under subparagraph (A) shall be considered to 
                be a cost incurred by the non-Federal party that shall 
                be compensated by the Secretary.
                    (C) Pending exchanges.--This Act, other than 
                subsections (a) and (b) and this subsection, shall not 
                apply to any land exchange for which an initial 
                agreement to initiate an exchange was signed by an 
                authorized representative of the exchange proponent and 
                an authorized officer of the Bureau of Land Management 
                before the date of enactment of this Act.
    (g) Additional Disposal Land.--Public land identified for disposal 
in the State under a replacement of or amendment to a current land use 
plan shall be subject to this Act.

SEC. 5. ACQUISITION OF ENVIRONMENTALLY SENSITIVE LAND.

    (a) In General.--After consultation in accordance with subsection 
(c), the Secretary may use funds in the Special Account and any other 
funds that are made available by law to acquire environmentally 
sensitive land and interests in environmentally sensitive land.
    (b) Consent.--The Secretary may acquire environmentally sensitive 
land under this section only from willing sellers.
    (c) Permission.--
            (1) In general.--Before initiating efforts to acquire 
        environmentally sensitive land under this section, the 
        Secretary or the Secretary of Agriculture shall consult and 
        obtain consent from the State and units of local government 
        under the jurisdiction of which the environmentally sensitive 
        land is located (including appropriate planning and regulatory 
        agencies) before they can acquire the land.
            (2) Information.--The Secretary or Secretary of Agriculture 
        shall provide the State and units of local government with the 
        following:
                    (A) An explanation of why the acquisition is 
                necessary.
                    (B) An analysis of the potential impact of the 
                acquisition on State and local government.
                    (C) Information regarding other appropriate aspects 
                of the acquisition.
    (d) Administration.--On acceptance of title by the United States, 
any environmentally sensitive land or interest in environmentally 
sensitive land acquired under this section that is within the 
boundaries of a unit of the National Forest System, the National Park 
System, the National Wildlife Refuge System, the National Wild and 
Scenic Rivers System, the National Trails System, the National 
Wilderness Preservation System, any other system established by law, or 
any national conservation or recreation area established by law--
            (1) shall become part of the unit or area without further 
        action by the Secretary or Secretary of Agriculture; and
            (2) shall be managed in accordance with all laws (including 
        regulations) and land use plans applicable to the unit or area.
    (e) Fair Market Value.--The fair market value of environmentally 
sensitive land or an interest in environmentally sensitive land to be 
acquired by the Secretary or the Secretary of Agriculture under this 
section shall be determined--
            (1) under section 206 of the Federal Land Policy and 
        Management Act of 1976 (43 U.S.C. 1711) and other applicable 
        requirements and standards; and
            (2) without regard to the presence of a species listed as a 
        threatened species or endangered species under the Endangered 
        Species Act of 1973 (16 U.S.C. 1531 et seq.).
    (f) Payments in Lieu of Taxes.--Section 6901(1) of title 31, United 
States Code, is amended--
            (1) in subparagraph (G), by striking ``or'' at the end;
            (2) in subparagraph (H), by striking the period at the end 
        and inserting ``; or ''; and
            (3) by adding at the end the following:
                    ``(I) acquired by the Secretary of the Interior or 
                the Secretary of Agriculture under section 5 of the 
                Nevada Public Land Management Act of 1999 that is not 
                otherwise described in subparagraphs (A) through 
                (G).''.

SEC. 6. SPECIAL ACCOUNT.

    (a) Establishment.--There is established in the Treasury of the 
United States a separate account to be used in carrying out this Act.
    (b) Contents.--The Special Account shall consist of--
            (1) amounts deposited in the Special Account under section 
        4(f)(1)(B);
            (2) donations to the Special Account; and
            (3) appropriations to the Special Account.
    (c) Use.--
            (1) In general.--Amounts in the Special Account shall be 
        available to the Secretary until expended, without further Act 
        of appropriation, to pay--
                    (A) subject to paragraph (2), costs incurred by the 
                Bureau of Land Management in arranging sales or 
                exchanges under this Act, including the costs of land 
                boundary surveys, compliance with the National 
                Environmental Policy Act of 1969 (42 U.S.C. 4321 et 
                seq.), appraisals, environmental and cultural 
                clearances, and public notice;
                    (B) the cost of acquisition of environmentally 
                sensitive land or interest in such land in the State;
                    (C) the cost of carrying out any necessary revision 
                or amendment of a current land use plan of the Bureau 
                of Land Management that relates to land sold, 
                exchanged, or acquired under this Act;
                    (D) the cost of projects or programs to restore or 
                protect wetlands, riparian areas, or cultural, 
                historic, prehistoric, or paleontological resources, 
                including petroglyphs;
                    (E) the cost of projects, programs, or land 
                acquisition to stabilize or restore water quality and 
                lake levels in Walker Lake; and
                    (F) related costs determined by the Secretary.
            (2) Limitations.--
                    (A) Costs in arranging sales or exchanges.--Costs 
                charged against the Special Account for the purposes 
                described in paragraph (1)(A) shall not exceed the 
                minimum amount practicable in view of the fair market 
                value of the Federal land to be sold or exchanged.
                    (B) Acquisition.--Not more than 50 percent of the 
                amounts deposited in the Special Account in any fiscal 
                year may be used in that fiscal year or any subsequent 
                fiscal year for the purpose described in paragraph 
                (1)(B).
            (3) Plan revisions and amendments.--The process of revising 
        or amending a land use plan shall not cause delay or 
        postponement in the implementation of this Act.
    (d) Interest.--All funds deposited in the Special Account shall 
earn interest in the amount determined by the Secretary of the Treasury 
on the basis of the current average market yield on outstanding 
marketable obligations of the United States of comparable maturities. 
Such interest shall be added to the principal of the account and 
expended in accordance with subsection 6(c).
    (e) Coordination.--The Secretary shall coordinate the use of the 
Special Account with the Secretary of Agriculture, the State, and units 
of local government in which land or an interest in land may be 
acquired, to ensure accountability and demonstrated results.
    (f) Authorization of Appropriations.--There are authorized to be 
appropriated such sums as are necessary to carry out this section.

SEC. 7. REPORT.

    The Secretary, in cooperation with the Secretary of Agriculture, 
shall submit to the Committee on Energy and Natural Resources of the 
Senate and the Committee on Resources of the House of Representatives a 
biennial report that describes each transaction that is carried out 
under this Act.

Ex Output:

Nevada Public Land Management Act of 1999 - Authorizes the Secretary of the Interior to dispose of public land in the State of Nevada under specified current land use plans other than land identified under the Southern Nevada Public Land Management Act of 1998. 
Authorizes the State or local governments in the jurisdiction of which the land is located to obtain the land for local public purposes prior to the offering of such land for sale or exchange.  Requires the Secretary to retain such land for conveyance to the State or a local government if such entities elect to obtain the land. 
Withdraws Federal land selected for disposal, subject to valid existing rights, from location and entry under the mining laws and from operation under the mineral and geothermal leasing laws until the Secretary terminates the withdrawal or the land is patented. 
Requires the Secretary, the local government that has jurisdiction over land identified for disposal, and the State to select land to be offered for sale or exchange.  Sets forth requirements for sales, including those for competitive bidding.  Bars the sale of a tract of land if the Federal costs of sale preparation and processing are estimated to exceed sale proceeds. Allocates the gross proceeds of land sales during a fiscal year as follows: (1) five percent to the State for the general education program; (2) 45 percent to the local government for use as determined by such government; and (3) 50 percent to the Special Account established by this Act. 
Sets forth requirements for land exchanges. 
Authorizes the Secretary, subject to certain consultation requirements, to use funds to acquire environmentally sensitive land and interests in such land.  Permits such acquisitions only from willing sellers and with the consent of the State and local governments with jurisdiction.  Defines "environmentally sensitive land" as land that would: (1) promote the preservation of specified values that contribute to public enjoyment or biological diversity; (2) enhance recreational opportunities or public access; (3) provide the opportunity to achieve better management of public land through consolidation of Federal ownership; or (4) otherwise serve the public interest.  Includes such lands in the definition of "entitlement land" for purposes of Federal provisions governing payment for entitlement land. 
Establishes a Special Account in the Treasury to carry out this Act.  Authorizes appropriations.