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 ``DNA Sexual Assault Justice Act of 
2002''.

SEC. 2. ASSESSMENT ON BACKLOG IN DNA ANALYSIS OF SAMPLES.

    (a) Assessment.--
            (1) In general.--The Attorney General shall survey each law 
        enforcement jurisdiction to assess the backlog of DNA testing 
        of rape kit samples and other sexual assault evidence.
            (2) Determinations.--The Attorney General, acting through 
        the Director of the National Institute of Justice, shall carry 
        out an assessment of Federal, State, local, and tribal 
        territories law enforcement jurisdictions to determine the 
        amount of--
                    (A) evidence contained in rape kits that has not 
                been subjected to DNA testing and analysis; and
                    (B) evidence from sexual assault crimes that has 
                not been subjected to DNA testing and analysis.
    (b) Report.--
            (1) In general.--Not later than 1 year after the date of 
        enactment of this Act, the Attorney General shall submit to 
        Congress a report on the assessment carried out under 
        subsection (a).
            (2) Contents.--The report submitted under paragraph (1) 
        shall include--
                    (A) the results of the assessment carried out under 
                subsection (a);
                    (B) the number of rape kit samples and other 
                evidence from sexual assault crimes that have not been 
                subjected to DNA testing and analysis; and
                    (C) a plan for carrying out additional assessments 
                and reports to continue until all law enforcement 
                jurisdictions report no backlog in crime scene DNA 
                testing and analysis.
    (c) Authorization of Appropriations.--There is authorized to be 
appropriated such sums as may be necessary to carry out this section.

SEC. 3. GRANTS FOR ANALYSIS OF DNA SAMPLES FROM RAPE KITS.

    Section 2(a) of the DNA Analysis Backlog Elimination Act of 2000 
(42 U.S.C. 14135(a)) is amended--
            (1) in paragraph (2), by inserting ``including samples from 
        rape kits and nonsuspect cases'' after ``crime scenes''; and
            (2) by adding at the end the following:
            ``(4) To ensure that DNA testing and analysis of samples 
        from rape kits and nonsuspect cases are carried out in a timely 
        manner.''.

SEC. 4. INCREASED GRANTS FOR DNA ANALYSIS.

    Section 2(j) of the DNA Analysis Backlog Elimination Act of 2000 
(42 U.S.C. 14135(j)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (B), by striking ``and'' at the 
                end; and
                    (B) by striking subparagraph (C) and inserting the 
                following:
                    ``(C) $25,000,000 for fiscal year 2003;
                    ``(D) $25,000,000 for fiscal year 2004;
                    ``(E) $25,000,000 for fiscal year 2005; and
                    ``(F) $25,000,000 for fiscal year 2006.''; and
            (2) in paragraph (2), by striking subparagraphs (C) and (D) 
        and inserting the following:
                    ``(C) $100,000,000 for fiscal year 2003;
                    ``(D) $100,000,000 for fiscal year 2004;
                    ``(E) $50,000,000 for fiscal year 2005; and
                    ``(F) $50,000,000 for fiscal year 2006.''.

SEC. 5. AUTHORITY OF LOCAL GOVERNMENTS TO APPLY FOR AND RECEIVE DNA 
              BACKLOG ELIMINATION GRANTS.

    Section 2 of the DNA Analysis Backlog Elimination Act of 2000 (42 
U.S.C. 14135) is amended--
            (1) in subsection (a), by inserting ``or eligible units of 
        local government'' after ``eligible States'';
            (2) in subsection (b)--
                    (A) in the matter preceding paragraph (1), by 
                inserting ``or unit of local government'' after 
                ``State'' each place that term appears;
                    (B) in paragraph (1), by inserting ``or unit of 
                local government'' after ``State'';
                    (C) in paragraph (3), by inserting ``or unit of 
                local government'' after ``State'' the first time that 
                term appears;
                    (D) in paragraph (4)--
                            (i) by inserting ``or unit of local 
                        government'' after ``State''; and
                            (ii) by striking ``and'' after the 
                        semicolon;
                    (E) in paragraph (5)--
                            (i) by inserting ``or unit of local 
                        government'' after ``State''; and
                            (ii) by striking the final period and 
                        inserting ``; and''; and
                    (F) by adding at the end the following:
            ``(6) if the applicant is a unit of local government, 
        certify that the applicant participates in a State laboratory 
        system.'';
            (3) in subsection (c), by inserting ``or unit of local 
        government'' after ``State'';
            (4) in subsection (d)(2)(A), by inserting ``or units of 
        local government'' after ``States'';
            (5) in subsection (e)--
                    (A) in paragraph (1), by inserting ``or local 
                government'' after ``State'' each place that term 
                appears; and
                    (B) in paragraph (2), by inserting ``or unit of 
                local government'' after ``State'';
            (6) in subsection (f), by inserting ``or unit of local 
        government'' after ``State'';
            (7) in subsection (g)--
                    (A) in paragraph (1), by inserting ``or unit of 
                local government'' after ``State''; and
                    (B) in paragraph (2), by inserting ``or units of 
                local government'' after ``States''; and
            (8) in subsection (h), by inserting ``or unit of local 
        government'' after ``State'' each place that term appears.

SEC. 6. IMPROVING ELIGIBILITY CRITERIA FOR BACKLOG GRANTS.

    Section 2 of the DNA Analysis Backlog Elimination Act of 2000 (42 
U.S.C. 14135) is amended--
            (1) in subsection (b)--
                    (A) in paragraph (5) (as amended by section 5), by 
                striking ``and'' at the end;
                    (B) in paragraph (6) (as added by section 5), by 
                striking the period at the end and inserting: ``; 
                and''; and
                    (C) by adding at the end the following:
            ``(7) ensure that each laboratory performing DNA testing or 
        analysis satisfies the quality assurance protocols and 
        practices described in subsection (d)(2).''; and
            (2) by adding at the end the following:
    ``(k) Priority.--In awarding grants under this section, the 
Attorney General shall give priority to a State or unit of local 
government that has a significant rape kit or nonsuspect case backlog 
as compared to other applicants.''.

SEC. 7. AUTHORIZATION FOR GRANTS FOR IMPROVED RESPONSES TO AND 
              INVESTIGATION OF SEXUAL ASSAULT CASES.

    (a) Authorization of Grants.--The Attorney General shall make 
grants to eligible entities to--
            (1) carry out sexual assault examiner training and 
        certification;
            (2) develop sexual assault examiner programs;
            (3) acquire or improve forensic equipment;
            (4) train law enforcement personnel in the handling of 
        sexual assault cases and the collection and use of DNA samples 
        for use as forensic evidence; and
            (5) train law enforcement personnel to recognize, detect, 
        report, and respond to drug-facilitated sexual assaults.
    (b) Eligible Entity.--For purposes of this section, the term 
``eligible entity'' means--
            (1) a State;
            (2) a unit of local government;
            (3) a college, university, or other institute of higher 
        learning;
            (4) sexual assault examination programs, including sexual 
        assault forensic examiner (SAFE) programs, sexual assault nurse 
        examiner (SANE) programs, and sexual assault response team 
        (SART) programs; and
            (5) a State sexual assault coalition.
    (c) Application.--To receive a grant under this section--
            (1) the chief executive officer of a State, unit of local 
        government, or university that desires a grant under this 
        section shall submit to the Attorney General--
                    (A) an application in such form and containing such 
                information as the Attorney General may require;
                    (B) certification that the testing will be done in 
                a laboratory that complies with the quality assurance 
                and proficiency testing standards for collecting and 
                processing DNA samples issued by the Director of the 
                Federal Bureau of Investigation under section 210303 of 
                the DNA Identification Act of 1994 (42 U.S.C. 14131);
                    (C) notice that the applicant is aware of, and 
                utilizing, uniform protocols and standards issued by 
                the Department of Justice on the collection and 
                processing of DNA evidence at crime scenes; and
                    (D) if the applicant is a unit of local government, 
                certification that the applicant participates in a 
                State laboratory system; and
            (2) an existing or proposed sexual assault examination 
        program shall submit to the Attorney General--
                    (A) an application in such form and containing such 
                information as the Attorney General may require;
                    (B) certification that the program complies with 
                the standards and recommended protocol developed by the 
                Attorney General pursuant to section 1405 of the 
                Victims of Trafficking and Violence Protection Act of 
                2000 (42 U.S.C. 3796gg note); and
                    (C) notice that the applicant is aware of, and 
                utilizing, uniform protocols and standards issued by 
                the Department of Justice on the collection and 
                processing of DNA evidence at crime scenes.
    (d) Priority.--In awarding grants under this section, the Attorney 
General shall give priority to proposed or existing sexual assault 
examination programs that are serving, or will serve, populations 
currently underserved by existing sexual assault examination programs.
    (e) Restrictions on Use of Funds.--
            (1) Supplemental funds.--Funds made available under this 
        section shall not be used to supplant State funds, but shall be 
        used to increase the amount of funds that would, in the absence 
        of Federal funds, be made available from State sources for the 
        purposes of this section.
            (2) Administrative costs.--An eligible entity may not use 
        more than 3 percent of the funds it receives under this section 
        for administrative expenses.
            (3) Nonexclusivity.--Nothing in this section shall be 
        construed to limit or restrict the ability of proposed or 
        existing sexual assault examination programs to apply for and 
        obtain Federal funding from any other agency or department or 
        any other Federal Grant program.
    (f) Authorization of Appropriations.--There are authorized to be 
appropriated to the Department of Justice $15,000,000 for each of 
fiscal years 2003 through 2006 to carry out this section.

SEC. 8. AUTHORIZING JOHN DOE DNA INDICTMENTS.

    (a) Limitations.--Section 3282 of title 18, United States Code, is 
amended--
            (1) by striking ``Except'' and inserting the following:
    ``(a) Limitation.--Except''; and
            (2) by adding at the end the following:
    ``(b) DNA Profile Indictment.--
            ``(1) In general.--In any indictment found for an offense 
        under chapter 109A, if the identity of the accused is unknown, 
        it shall be sufficient to describe the accused as an individual 
        whose name is unknown, but who has a particular DNA profile.
            ``(2) Exception.--Any indictment described in paragraph 
        (1), which is found within 5 years after the offense under 
        chapter 109A shall have been committed, shall not be subject 
        to--
                    ``(A) the limitations period described in 
                subsection (a); and
                    ``(B) the provisions of chapter 208 until the 
                individual is arrested or served with a summons in 
                connection with the charges contained in the 
                indictment.
            ``(3) Definition.--For purposes of this subsection, the 
        term `DNA profile' means a set of DNA identification 
        characteristics.''.
    (b) Privacy Protection Standard.--Section 10(a) of the DNA Analysis 
Backlog Elimination Act of 2000 (42 U.S.C. 14135e(a)) is amended by 
inserting before the period at the end the following: ``or in section 
3282(b) of title 18, United States Code.''.
    (c) Rules of Criminal Procedure.--Rule 7 of the Federal Rules of 
Criminal Procedure is amended in subdivision (c)(1) by adding at the 
end the following: ``For purposes of an indictment referred to in 
section 3282 of title 18, United States Code, if the identity of the 
defendant is unknown, it shall be sufficient to describe the defendant, 
in the indictment, as an individual whose name is unknown, but who has 
a particular DNA profile, as defined in that section 3282.''.

SEC. 9. INCREASED GRANTS FOR COMBINED DNA INDEX (CODIS) SYSTEM.

    Section 210306 of the DNA Identification Act of 1994 (42 
U.S.C.14134) is amended--
            (1) by striking ``There'' and inserting the following:
    ``(a) In General.--There''; and
            (2) by adding at the end the following:
    ``(b) Increased Grants for CODIS.--There is authorized to be 
appropriated to the Federal Bureau of Investigation to carry out a 
redesign of the Combined DNA Index System (CODIS) $9,646,000 for fiscal 
year 2003.''.

SEC. 10. INCREASED GRANTS FOR FEDERAL CONVICTED OFFENDER PROGRAM 
              (FCOP).

    Section 3 of the DNA Analysis Backlog Elimination Act of 2000 (42 
U.S.C. 14135a) is amended by adding at the end the following:
    ``(g) Authorization of Appropriations.--There is authorized to be 
appropriated to the Federal Bureau of Investigation to carry out this 
section $497,000 for fiscal year 2003.''.
[EX A]: DNA Sexual Assault Justice Act of 2002 - Directs the Attorney General to: (1) survey each law enforcement jurisdiction to assess the backlog of DNA testing of rape kit samples and other sexual assault evidence; and (2) make grants to eligible entities to carry out sexual assault examiner training and certification, develop sexual assault examiner programs, acquire or improve forensic equipment, and train law enforcement personnel in the handling of sexual assault cases.Amends the DNA Analysis Backlog Elimination Act of 2000 to: (1) ensure that DNA testing and analysis of samples from rape kits and non-suspect cases are carried out in a timely manner; (2) reauthorize grants; (3) authorize local governments to apply for and receive grants; (4) direct the Attorney General to give priority in awarding grants to a State or local governmental unit that has a significant rape kit or non-suspect case backlog; (5) expand the scope of DNA samples subject to privacy protections; and (6) authorize appropriations to the Federal Bureau of Investigation (FBI) for the collection and use of DNA identification information from certain Federal offenders.Amends: (1) the Federal criminal code and the Federal Rules of Criminal Procedure to authorize "John Doe" DNA indictments for sexual abuse (allows describing a person as an unknown individual who has a particular DNA profile if the identity of the accused or defendant is unknown); and (2) the DNA Identification Act of 1994 to authorize appropriations to the FBI to carry out a redesign of the Combined DNA Index System.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Custody Protection Act''.

SEC. 2. TRANSPORTATION OF MINORS IN CIRCUMVENTION OF CERTAIN LAWS 
              RELATING TO ABORTION.

    (a) In General.--Title 18, United States Code, is amended by 
inserting after chapter 117 the following:

 ``CHAPTER 117A--TRANSPORTATION OF MINORS IN CIRCUMVENTION OF CERTAIN 
                       LAWS RELATING TO ABORTION

``Sec
``2431. Transportation of minors in circumvention of certain laws 
                            relating to abortion
``Sec. 2431. Transportation of minors in circumvention of certain laws 
              relating to abortion
    ``(a) Offense.--
            ``(1) Generally.--Except as provided in subsection (b), 
        whoever knowingly transports a minor across a State line, with 
        the intent that such minor obtain an abortion, and thereby in 
        fact abridges the right of a parent under a law requiring 
        parental involvement in a minor's abortion decision, in force 
        in the State where the minor resides, shall be fined under this 
        title or imprisoned not more than one year, or both.
            ``(2) Definition.--For the purposes of this subsection, an 
        abridgement of the right of a parent occurs if an abortion is 
        performed on the minor, in a State other than the State where 
        the minor resides, without the parental consent or 
        notification, or the judicial authorization, that would have 
        been required by that law had the abortion been performed in 
        the State where the minor resides.
    ``(b) Exceptions.--
            ``(1) The prohibition of subsection (a) does not apply if 
        the abortion was necessary to save the life of the minor 
        because her life was endangered by a physical disorder, 
        physical injury, or physical illness, including a life 
        endangering physical condition caused by or arising from the 
        pregnancy itself.
            ``(2) A minor transported in violation of this section, and 
        any parent of that minor, may not be prosecuted or sued for a 
        violation of this section, a conspiracy to violate this 
        section, or an offense under section 2 or 3 based on a 
        violation of this section.
    ``(c) Affirmative Defense.--It is an affirmative defense to a 
prosecution for an offense, or to a civil action, based on a violation 
of this section that the defendant reasonably believed, based on 
information the defendant obtained directly from a parent of the minor 
or other compelling facts, that before the minor obtained the abortion, 
the parental consent or notification, or judicial authorization took 
place that would have been required by the law requiring parental 
involvement in a minor's abortion decision, had the abortion been 
performed in the State where the minor resides.
    ``(d) Civil Action.--Any parent who suffers harm from a violation 
of subsection (a) may obtain appropriate relief in a civil action.
    ``(e) Definitions.--For the purposes of this section--
            ``(1) a `law requiring parental involvement in a minor's 
        abortion decision' means a law--
                    ``(A) requiring, before an abortion is performed on 
                a minor, either--
                            ``(i) the notification to, or consent of, a 
                        parent of that minor; or
                            ``(ii) proceedings in a State court; and
                    ``(B) that does not provide as an alternative to 
                the requirements described in subparagraph (A) 
                notification to or consent of any person or entity who 
                is not described in that subparagraph;
            ``(2) the term `parent' means--
                    ``(A) a parent or guardian;
                    ``(B) a legal custodian; or
                    ``(C) a person standing in loco parentis who has 
                care and control of the minor, and with whom the minor 
                regularly resides, who is designated by the law 
                requiring parental involvement in the minor's abortion 
                decision as a person to whom notification, or from whom 
                consent, is required;
            ``(3) the term `minor' means an individual who is not older 
        than the maximum age requiring parental notification or 
        consent, or proceedings in a State court, under the law 
        requiring parental involvement in a minor's abortion decision; 
        and
            ``(4) the term `State' includes the District of Columbia 
        and any commonwealth, possession, or other territory of the 
        United States.''.
    (b) Clerical Amendment.--The table of chapters for part I of title 
18, United States Code, is amended by inserting after the item relating 
to chapter 117 the following new item:

``117A. Transportation of minors in circumvention of            2431''.
certain laws relating to abortion.
[EX A]: Child Custody Protection Act - Amends the federal criminal code to prohibit transporting a minor across a state line to obtain an abortion (deems such transporting to be a de facto abridgment of the right of a parent under any law in the minors state of residence that requires parental involvement in the minors abortion decision). Makes an exception for an abortion necessary to save the life of the minor.

Protects from prosecution or civil liability the minor or the minors parents for violations of this Act.

Makes it an affirmative defense to a prosecution or civil action under this Act that a defendant reasonably believed that before the minor obtained the abortion, the required parental consent or notification or judicial authorization took place.

Authorizes any parent who suffers harm from a violation of this Act to seek relief in a civil action. Defines "parent" to include a guardian, legal custodian, or person standing in loco parentis.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family Farm Preservation and 
Conservation Estate Tax Act''.

SEC. 2. EXCLUSION FROM GROSS ESTATE FOR CERTAIN FARMLAND SO LONG AS 
              FARMLAND USE CONTINUES.

    (a) In General.--Part III of subchapter A of chapter 11 of the 
Internal Revenue Code of 1986 (relating to gross estate) is amended by 
inserting after section 2033 the following new section:

``SEC. 2033A. EXCLUSION OF CERTAIN FARMLAND SO LONG AS USE AS FARMLAND 
              CONTINUES.

    ``(a) In General.--In the case of an estate of a decedent to which 
this section applies, if the executor makes the election described in 
subsection (f), the value of the gross estate shall not include the 
adjusted value of qualified farmland included in the estate.
    ``(b) Estates to Which Section Applies.--This section shall apply 
to an estate if--
            ``(1) the decedent was (at the date of the decedent's 
        death) a citizen or resident of the United States, and
            ``(2) during the 8-year period ending on the date of the 
        decedent's death there have been periods aggregating 5 years or 
        more during which--
                    ``(A) the qualified farmland was owned by the 
                decedent or a member of the decedent's family, and
                    ``(B) there was material participation (within the 
                meaning of section 2032A(e)(6)) by the decedent or a 
                member of the decedent's family in the operation of 
                such farmland, except that `material participation' 
                shall also include any rental of real estate and 
                related property between the estate of the decedent or 
                any successor thereto and any tenant so long as the 
                tenant uses the real estate and related property to 
                produce agricultural or horticultural commodities, 
                including but not limited to livestock, bees, poultry, 
                orchards and woodlands, timber and fur-bearing animals 
                and wildlife on such farmland.
        Rules similar to the rules of paragraphs (4) and (5) of section 
        2032A(b) shall apply for purposes of subparagraph (B).
    ``(c) Definitions and Special Rule.--For purposes of this section--
            ``(1) Qualified farmland.--The term `qualified farmland' 
        means any real property or other property related to the farm 
        operation--
                    ``(A) which is located in the United States,
                    ``(B) which is used as a farm for farming purposes, 
                and
                    ``(C) which was acquired from or passed from the 
                decedent to a qualified heir of the decedent and which, 
                on the date of the decedent's death, was being so used 
                by the decedent or a member of the decedent's family.
            ``(2) Member of family.--A member of a family, with respect 
        to any individual, means--
                    ``(A) a member of the family (as defined by section 
                2031A(e)(2)), and
                    ``(B) includes--
                            ``(i) a lineal descendant of any spouse 
                        described in subparagraph (D) of section 
                        2032A(e)(2),
                            ``(ii) a lineal descendant of a sibling of 
                        a parent of such individual,
                            ``(iii) a spouse of any lineal descendant 
                        described in clause (ii), and
                            ``(iv) a lineal descendant of a spouses 
                        described in clause (iii).
            ``(3) Adjusted value.--The term `adjusted value' means the 
        value of farmland for purposes of this chapter (determined 
        without regard to this section), reduced by the amount 
        deductible under paragraph (3) or (4) of section 2053(a).
            ``(4) Other terms.--Any other term used in this section 
        which is also used in section 2032A shall have the same meaning 
        given such term by section 2032A.
    ``(d) Tax Treatment of Dispositions and Failures To Use for Farming 
Purposes.--
            ``(1) Imposition of recapture tax.--If, at any time after 
        the decedent's death--
                    ``(A) the qualified heir disposes of any interest 
                in qualified farmland (other than by a disposition to a 
                member of his family), or
                    ``(B) the qualified heir ceases to use the real 
                property which was acquired (or passed) from the 
                decedent as a farm for farming purposes,
        then there is hereby imposed a recapture tax on such 
        disposition or cessation of use.
            ``(2) Amount of recapture tax.--The amount of the tax 
        imposed by paragraph (1) shall be the excess of--
                    ``(A) the tax which would have been imposed by 
                section 2001 on the estate of the decedent but 
                determined as if such estate included the interest in 
                qualified farmland described in paragraph (1) which was 
                so disposed of or ceased to be so used, reduced by the 
                credits allowable against such tax, over
                    ``(B) the tax imposed by section 2001 on the estate 
                of the decedent, reduced by such credits.
        For purposes of this paragraph, the value of the interest in 
        qualified farmland specified in subparagraph (A) shall be the 
        adjusted value of such interest as of the date of the 
        disposition or cessation of such interest described in 
        paragraph (1).
            ``(3) Regulations.--The Secretary may prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection, including regulations requiring record keeping 
        and information reporting, except that the Secretary may not 
        impose a lien on the estate of the decedent or qualified 
        farmland for such purposes.
    ``(e) Application of Other Rules.--Rules similar to the rules of 
subsections (e) (other than paragraph (13) thereof), (f), (g), (h), and 
(i) of section 2032A shall apply for purposes of this section.
    ``(f) Election.--The election under this subsection shall be made 
on or before the due date (including extensions) for filing the return 
of tax imposed by section 2001 and shall be made on such return.''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter A of chapter 11 of such Code is amended by inserting after 
the item relating to section 2033 the following new item:

``Sec. 2033A.  Exclusion of certain farmland so long as use as farmland 
                            continues.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying after the date of the enactment of 
this Act.

SEC. 3. TEMPORARY EXCLUSION OF QUALIFIED CONSERVATION EASEMENTS.

    (a) In General.--Part III of subchapter A of chapter 11 of the 
Internal Revenue Code of 1986 (relating to gross estate), as amended by 
section 2, is amended by inserting after section 2033A the following 
new section:

``SEC. 2033B. TEMPORARY EXCLUSION OF QUALIFIED CONSERVATION EASEMENTS.

    ``(a) In General.--In the case of an estate of a decedent to which 
this section applies, if the executor makes the election described in 
subsection (d)--
            ``(1) the value of the gross estate shall not include the 
        value of land subject to a qualified conservation easement 
        included in the estate, but
            ``(2) a tax under subsection (b) shall apply.
    ``(b) Tax Treatment of Dispositions and for Use Incompatible With 
Conservation Easement.--
            ``(1) Imposition of recapture tax.--If, at any time after 
        the decedent's death--
                    ``(A) the qualified heir disposes of any interest 
                in the land described in subsection (a)(1) (other than 
                by a disposition to a member of his family), or
                    ``(B) the qualified heir uses any portion of the 
                land described in subsection (a)(1) in a manner which 
                violates the terms of such easement,
        then there is hereby imposed a recapture tax on such 
        disposition or use.
            ``(2) Amount of recapture tax.--The amount of the tax 
        imposed by paragraph (1) shall be the excess of--
                    ``(A) the tax which would have been imposed by 
                section 2001 on the estate of the decedent, determined 
                as if--
                            ``(i) section 2031(c) did not apply, and
                            ``(ii) as if such estate included the 
                        interest described in paragraph (1)(A) or the 
                        portion described in paragraph (1)(B), as 
                        applicable,
                reduced by the credits allowable against such tax, over
                    ``(B) the tax imposed by section 2001 on the estate 
                of the decedent, reduced by such credits.
        For purposes of this paragraph, the value of any interest in 
        land or portion of land subject to a qualified conservation 
        easement shall be the fair market value of such interest or 
        portion as of the date of the disposition or use of such 
        interest or portion described in paragraph (1).
            ``(3) Regulations.--The Secretary may prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection, including regulations requiring record keeping 
        and information reporting, except that the Secretary may not 
        impose a lien on the estate of the decedent, land subject to a 
        qualified conservation easement, or qualified conservation 
        easement for such purposes.
    ``(c) Land Subject to Qualified Conservation Easement.--For 
purposes of this section, the terms `land subject to a qualified 
conservation easement' and `qualified conservation easement' have the 
meanings given such terms by section 2031(c)(8).
    ``(d) Election.--The election under this subsection shall be made 
on or before the due date (including extensions) for filing the return 
of tax imposed by section 2001 and shall be made on such return.''.
    (b) Clerical Amendment.--The table of sections for subchapter B of 
chapter 62 of such Code is amended by adding at the end the following 
new item:

``Sec. 2033B.  Temporary exclusion of qualified conservation 
                            easements.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying after the date of the enactment of 
this Act.

SEC. 4. MODIFICATION OF DEFINITION OF QUALIFIED CONSERVATION EASEMENT.

    (a) In General.--Subparagraph (B) of section 2031(c)(8) of the 
Internal Revenue Code of 1986 is amended by striking ``and the 
restriction on the use of such interest described in section 
170(h)(2)(C) shall include a prohibition on more than a de minimis use 
for a commercial recreational activity''.
    (b) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying after the date of the enactment of 
this Act.

SEC. 5. MODIFICATION OF RULES RELATING TO VALUATION OF CERTAIN FARM, 
              ETC., REAL PROPERTY.

    (a) Disposition of Interest Subject to Qualified Conservation 
Easement.--Subparagraph (A) of section 2032A(c)(1) of the Internal 
Revenue Code of 1986 is amended by striking ``family)'' and inserting 
``family or by a disposition to any other person when such interest in 
real property is subject to a qualified conservation easement (as 
defined in section 2031(c)(8)(B)))''.
    (b) Woodlands Subject to Management Plan.--Paragraph (2) of section 
2032A(c) of such Code is amended by adding at the end the following new 
subparagraph:
                    ``(F) Exception for woodlands subject to management 
                plan.--Subparagraph (E) shall not apply to any 
                disposition or severance of standing timber on a 
                qualified woodland that is made pursuant to--
                            ``(i) a written forest management plan 
                        developed by a credentialed professional 
                        forester,
                            ``(ii) a written forest management plan 
                        that is equivalent to a forest stewardship 
                        plan, or
                            ``(iii) a third-party audited forest 
                        certification system or similar land management 
                        protocol.''.
    (c) Sale of Conservation Easement Not a Disposition.--Paragraph (8) 
of section 2032A(c) of such Code is amended--
            (1) by striking ``A qualified'' and inserting ``Neither a 
        qualified'', and
            (2) by inserting ``nor a sale of a conservation easement 
        limiting the use of qualified real property'' after 
        ``otherwise''.
    (d) Farm Defined.--Paragraph (4) of section 2032A(e) of such Code 
is amended by striking ``orchards and woodlands'' and inserting 
``orchards, woodlands, and properties managed to provide habitat in 
support of fish and wildlife dependent recreation''.
    (e) Farming Purpose Defined.--Paragraph (5) of section 2032A(e) of 
such Code is amended--
            (1) in subparagraph (A) by inserting ``, silvicultural,'' 
        after ``agricultural'', and
            (2) by striking ``and'' at the end of subparagraph (B), by 
        striking the period at the end of subparagraph (C) and 
        inserting ``, and'', and by adding at the end the following:
                    ``(D) creating, restoring, enhancing, or 
                maintaining habitat for the purpose of generating 
                revenue from nature-oriented recreational 
                opportunities, including hunting, fishing, wildlife 
                observation, and related fish and wildlife dependent 
                recreation.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying after the date of the enactment of 
this Act.
[EX A]:
Family Farm Preservation and Conservation Estate Tax Act - Amends the Internal Revenue Code to: (1) exclude from the gross estate the value of property used by a decedent and the decedent's family as a farm for farming purposes and certain qualified conservation easements; and (2) impose a recapture tax if such farmland is sold outside the decedent's family or is no longer used for farming purposes or if a qualified conservation easement is likewise sold or used in violation of the terms of such easement.