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. SHORT TITLE.
    This Act may be cited as the ``American Veterans Disabled for Life 
Commemorative Coin Act''.
SEC. 2. FINDINGS.
    The Congress finds as follows:
        (1) The Armed Forces of the United States have answered the 
    call and served with distinction around the world--from hitting the 
    beaches in World War II in the Pacific and Europe, to the cold and 
    difficult terrain in Korea, the steamy jungles of Vietnam, and the 
    desert sands of the Middle East.
        (2) All Americans should commemorate those who come home having 
    survived the ordeal of war, and solemnly honor those who made the 
    ultimate sacrifice in giving their lives for their country.
        (3) All Americans should honor the millions of living disabled 
    veterans who carry the scars of war every day, and who have made 
    enormous personal sacrifices defending the principles of our 
    democracy.
        (4) In 2000, Congress authorized the construction of the 
    American Veterans Disabled for Life Memorial.
        (5) The United States should pay tribute to the Nation's living 
    disabled veterans by minting and issuing a commemorative silver 
    dollar coin.
        (6) The surcharge proceeds from the sale of a commemorative 
    coin would raise valuable funding for the construction of the 
    American Veterans Disabled for Life Memorial.
SEC. 3. COIN SPECIFICATIONS.
    (a) $1 Silver Coins.--The Secretary of the Treasury (hereafter in 
this Act referred to as the ``Secretary'') shall mint and issue not 
more than 350,000 $1 coins in commemoration of disabled American 
veterans, each of which shall--
        (1) weigh 26.73 grams;
        (2) have a diameter of 1.500 inches; and
        (3) contain 90 percent silver and 10 percent copper.
    (b) Legal Tender.--The coins minted under this Act shall be legal 
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of sections 5134 and 5136 of 
title 31, United States Code, all coins minted under this Act shall be 
considered to be numismatic items.
SEC. 4. DESIGN OF COINS.
    (a) Design Requirements.--
        (1) Design.--The design of the coins minted under this Act 
    shall be emblematic of the service of our disabled veterans who, 
    having survived the ordeal of war, made enormous personal 
    sacrifices defending the principles of our democracy.
        (2) Designation and inscriptions.--On each coin minted under 
    this Act, there shall be--
            (A) a designation of the value of the coin;
            (B) an inscription of the year ``2010''; and
            (C) inscriptions of the words ``Liberty'', ``In God We 
        Trust'', ``United States of America'', and ``E Pluribus Unum''.
    (b) Selection.--The design for the coins minted under this Act 
shall be--
        (1) selected by the Secretary, after consultation with the 
    Disabled Veterans' LIFE Memorial Foundation and the Commission of 
    Fine Arts; and
        (2) reviewed by the Citizens Coinage Advisory Committee.
SEC. 5. ISSUANCE OF COINS.
    (a) Quality of Coins.--Coins minted under this Act shall be issued 
in uncirculated and proof qualities.
    (b) Mint Facility.--
        (1) In general.--Only 1 facility of the United States Mint may 
    be used to strike any particular quality of the coins minted under 
    this Act.
        (2) Use of the united states mint at west point, new york.--It 
    is the sense of the Congress that the coins minted under this Act 
    should be struck at the United States Mint at West Point, New York, 
    to the greatest extent possible.
    (c) Period for Issuance.--The Secretary may issue coins under this 
Act only during the calendar year beginning on January 1, 2010.
SEC. 6. SALE OF COINS.
    (a) Sale Price.--The coins issued under this Act shall be sold by 
the Secretary at a price equal to the sum of--
        (1) the face value of the coins;
        (2) the surcharge provided in section 7 with respect to such 
    coins; and
        (3) the cost of designing and issuing the coins (including 
    labor, materials, dies, use of machinery, overhead expenses, 
    marketing, and shipping).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins 
issued under this Act at a reasonable discount.
    (c) Prepaid Orders.--
        (1) In general.--The Secretary shall accept prepaid orders for 
    the coins minted under this Act before the issuance of such coins.
        (2) Discount.--Sale prices with respect to prepaid orders under 
    paragraph (1) shall be at a reasonable discount.
SEC. 7. SURCHARGES.
    (a) In General.--All sales of coins issued under this Act shall 
include a surcharge of $10 per coin.
    (b) Distribution.--Subject to section 5134(f) of title 31, United 
States Code, all surcharges received by the Secretary from the sale of 
coins issued under this Act shall be paid to the Disabled Veterans' 
LIFE Memorial Foundation for the purpose of establishing an endowment 
to support the construction of American Veterans' Disabled for Life 
Memorial in Washington, D.C.
    (c) Audits.--The Comptroller General of the United States shall 
have the right to examine such books, records, documents, and other 
data of the Disabled Veterans' LIFE Memorial Foundation as may be 
related to the expenditures of amounts paid under subsection (b).
    (d) Limitation.--Notwithstanding subsection (a), no surcharge may 
be included with respect to the issuance under this Act of any coin 
during a calendar year if, as of the time of such issuance, the 
issuance of such coin would result in the number of commemorative coin 
programs issued during such year to exceed the annual 2 commemorative 
coin program issuance limitation under section 5112(m)(1) of title 31, 
United States Code (as in effect on the date of the enactment of this 
Act). The Secretary of the Treasury may issue guidance to carry out 
this subsection.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
answer:
American Veterans Disabled for Life Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue $1 silver coins emblematic of the service of our disabled veterans who, having survived the ordeal of war, made enormous personal sacrifices defending the principles of our democracy.

Expresses the sense of Congress that, to the greatest extent possible, the coins should be struck at the U.S. Mint at West Point, New York.

 Limits the period for coin issuance to the calendar year beginning on January 1, 2010.

Imposes a $10 surcharge per coin, to be distributed to the Disabled Veterans' LIFE Memorial Foundation for the purpose of establishing an endowment to support the construction of American Veterans' Disabled for Life Memorial in Washington, D.C.

Prohibits a surcharge with respect to the issuance under this Act of any coin during a calendar year if, at the time of issuance, it would result in more than the statuory maximum of two commemorative coin programs per year.


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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Balancing the Rights Of Web Surfers 
Equally and Responsibly Act of 2017'' or the ``BROWSER Act of 2017''.

SEC. 2. NOTICE OF PRIVACY POLICIES.

    (a) In General.--A provider of a covered service shall provide the 
users of the service with notice of the privacy policies of the 
provider with respect to the service. Such notice shall be clear and 
conspicuous.
    (b) Availability to Prospective Users.--The notice required by 
subsection (a) shall be made available to prospective users--
            (1) at the point of sale of, subscription to, or 
        establishment of an account for the covered service, prior to 
        such sale, subscription, or establishment, whether such point 
        of sale, subscription, or establishment is in person, online, 
        over the telephone, or through another means; or
            (2) if there is no such sale, subscription, or 
        establishment, before the user uses the service.
    (c) Persistent Availability.--The notice required by subsection (a) 
shall be made persistently available.
    (d) Material Changes.--A provider of a covered service shall 
provide users with advance notice of any material change to the privacy 
policies of the provider. The notice required by this subsection shall 
be clear and conspicuous.

SEC. 3. USER OPT-IN OR OPT-OUT APPROVAL RIGHTS BASED ON SENSITIVITY OF 
              INFORMATION.

    (a) Opt-In Approval Required for Sensitive User Information.--
Except as provided in subsection (c), a provider of a covered service 
shall obtain opt-in approval from a user to use, disclose, or permit 
access to the sensitive user information of the user.
    (b) Opt-Out Approval Required for Non-Sensitive User Information.--
Except as provided in subsection (c)--
            (1) a provider of a covered service shall obtain opt-out 
        approval from a user to use, disclose, or permit access to any 
        of the non-sensitive user information of the user; or
            (2) if the provider so chooses, the provider may comply 
        with the requirement of paragraph (1) by obtaining opt-in 
        approval from the user to use, disclose, or permit access to 
        any such non-sensitive user information.
    (c) Limitations and Exceptions.--A provider of a covered service 
may use, disclose, or permit access to user information without user 
approval for the following purposes:
            (1) In providing the covered service from which such 
        information is derived, or in providing services necessary to, 
        or used in, the provision of such service.
            (2) To initiate, render, bill, and collect for the covered 
        service.
            (3) To protect the rights or property of the provider, or 
        to protect users of the covered service and other service 
        providers from fraudulent, abusive, or unlawful use of the 
        service.
            (4) To provide location information or non-sensitive user 
        information--
                    (A) to a public safety answering point, emergency 
                medical service provider or emergency dispatch 
                provider, public safety, fire service, or law 
                enforcement official, or hospital emergency or trauma 
                care facility, in order to respond to the request of 
                the user for emergency services;
                    (B) to inform the legal guardian of the user, or 
                members of the immediate family of the user, of the 
                location of the user in an emergency situation that 
                involves the risk of death or serious physical harm; or
                    (C) to providers of information or database 
                management services solely for purposes of assisting in 
                the delivery of emergency services in response to an 
                emergency.
            (5) As otherwise required or authorized by law.
    (d) Mechanism for Exercising User Approval.--
            (1) In general.--A provider of a covered service shall make 
        available a simple, easy-to-use mechanism for users to grant, 
        deny, or withdraw opt-in approval or opt-out approval at any 
        time.
            (2) Form and manner.--The mechanism required by paragraph 
        (1) shall be--
                    (A) clear and conspicuous; and
                    (B) made available--
                            (i) at no additional cost to the user; and
                            (ii) in a language other than English, if 
                        the provider transacts business with the user 
                        in such other language.
            (3) Effect.--The grant, denial, or withdrawal of opt-in 
        approval or opt-out approval by a user shall--
                    (A) be given effect promptly; and
                    (B) remain in effect until the user revokes or 
                limits such grant, denial, or withdrawal of approval.

SEC. 4. SERVICE OFFERS CONDITIONED ON WAIVERS OF PRIVACY RIGHTS.

    A provider of a covered service may not--
            (1) condition, or effectively condition, provision of such 
        service on agreement by a user to waive privacy rights 
        guaranteed by law or regulation, including this Act; or
            (2) terminate such service or otherwise refuse to provide 
        such service as a direct or indirect consequence of the refusal 
        of a user to waive any such privacy rights.

SEC. 5. ENFORCEMENT BY FEDERAL TRADE COMMISSION.

    (a) General Application.--The requirements of this Act apply, 
according to their terms, to--
            (1) those persons, partnerships, and corporations over 
        which the Commission has authority pursuant to section 5(a)(2) 
        of the Federal Trade Commission Act (15 U.S.C. 45(a)(2)); and
            (2) providers of broadband internet access service, 
        notwithstanding the exception in such section for common 
        carriers subject to the Communications Act of 1934 (47 U.S.C. 
        151 et seq.).
    (b) Unfair or Deceptive Acts or Practices.--A violation of this Act 
shall be treated as an unfair or deceptive act or practice in or 
affecting commerce for purposes of section 5(a)(2) of the Federal Trade 
Commission Act (15 U.S.C. 45(a)(2)).
    (c) Powers of Commission.--Except as provided in subsection (a)(2) 
of this section--
            (1) the Commission shall enforce this Act in the same 
        manner, by the same means, and with the same jurisdiction, 
        powers, and duties as though all applicable terms and 
        provisions of the Federal Trade Commission Act (15 U.S.C. 41 et 
        seq.) were incorporated into and made a part of this Act; and
            (2) any person who violates this Act shall be subject to 
        the penalties and entitled to the privileges and immunities 
        provided in the Federal Trade Commission Act.

SEC. 6. DEFINITIONS.

    In this Act:
            (1) Broadband internet access service.--
                    (A) In general.--The term ``broadband internet 
                access service'' means a mass-market retail service by 
                wire or radio that provides the capability to transmit 
                data to and receive data from all or substantially all 
                internet endpoints, including any capabilities that are 
                incidental to and enable the operation of the 
                communications service, but excluding dial-up internet 
                access service.
                    (B) Functional equivalent; evasion.--Such term also 
                includes any service that--
                            (i) the Commission finds to be providing a 
                        functional equivalent of the service described 
                        in subparagraph (A); or
                            (ii) is used to evade the protections set 
                        forth in this Act.
            (2) Commission.--The term ``Commission'' means the Federal 
        Trade Commission.
            (3) Covered service.--The term ``covered service'' means--
                    (A) broadband internet access service; or
                    (B) an edge service.
            (4) Edge service.--The term ``edge service''--
                    (A) means a service provided over the internet--
                            (i) for which the provider requires the 
                        user to subscribe or establish an account in 
                        order to use the service;
                            (ii) that the user purchases from the 
                        provider of the service without a subscription 
                        or account;
                            (iii) by which a program searches for and 
                        identifies items in a database that correspond 
                        to keywords or characters specified by the 
                        user, used especially for finding particular 
                        sites on the World Wide Web; or
                            (iv) by which the user divulges sensitive 
                        user information; and
                    (B) includes a service described in subparagraph 
                (A) that is provided through a software program, 
                including a mobile application.
            (5) Emergency services.--The term ``emergency services'' 
        has the meaning given such term in section 222 of the 
        Communications Act of 1934 (47 U.S.C. 222).
            (6) Material.--The term ``material'' means, with respect to 
        a change in a privacy policy of a provider of a covered 
        service, any change in such policy that a user of the service, 
        acting reasonably under the circumstances, would consider 
        important to the decisions of the user regarding the privacy of 
        the user, including any change to information required to be 
        included in a privacy notice under section 2.
            (7) Mobile application.--The term ``mobile application'' 
        means a software program that runs on the operating system of a 
        mobile device.
            (8) Non-sensitive user information.--The term ``non-
        sensitive user information'' means any user information that is 
        not sensitive user information.
            (9) Opt-in approval.--The term ``opt-in approval'' means a 
        method for obtaining from a user of a covered service consent 
        to use, disclose, or permit access to sensitive user 
        information under which the provider of the service obtains 
        express consent allowing the requested usage, disclosure, or 
        access to the sensitive user information.
            (10) Opt-out approval.--The term ``opt-out approval'' means 
        a method for obtaining from a user of a covered service consent 
        to use, disclose, or permit access to non-sensitive user 
        information under which the user is deemed to have consented to 
        the use, disclosure, or access to the non-sensitive user 
        information if the user has failed to object to such use, 
        disclosure, or access.
            (11) Public safety answering point.--The term ``public 
        safety answering point'' has the meaning given such term in 
        section 222 of the Communications Act of 1934 (47 U.S.C. 222).
            (12) Sensitive user information.--The term ``sensitive user 
        information'' includes any of the following:
                    (A) Financial information.
                    (B) Health information.
                    (C) Information pertaining to children under the 
                age of 13.
                    (D) Social Security number.
                    (E) Precise geo-location information.
                    (F) Content of communications.
                    (G) Web browsing history, history of usage of a 
                software program (including a mobile application), and 
                the functional equivalents of either.
            (13) State.--The term ``State'' means each of the several 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, Guam, American Samoa, the Virgin Islands of the United 
        States, the Commonwealth of the Northern Mariana Islands, any 
        other territory or possession of the United States, and each 
        federally recognized Indian Tribe.
            (14) User.--The term ``user'' means, with respect to a 
        covered service, a person who--
                    (A) is a current or former--
                            (i) subscriber to such service; or
                            (ii) holder of an account for such service;
                    (B) purchases such service without a subscription 
                or account;
                    (C) is an applicant for such service; or
                    (D) in the case of a service described in clause 
                (iii) or (iv) of paragraph (4)(A), uses the service.
            (15) User information.--The term ``user information'' means 
        any information that--
                    (A) a provider of a covered service acquires in 
                connection with the provision of such service; and
                    (B) is linked or reasonably linkable to an 
                individual.

SEC. 7. RELATIONSHIP TO OTHER LAW.

    (a) Preemption of State Law.--No State or political subdivision of 
a State shall, with respect to a provider of a covered service subject 
to this Act, adopt, maintain, enforce, or impose or continue in effect 
any law, rule, regulation, duty, requirement, standard, or other 
provision having the force and effect of law relating to or with 
respect to the privacy of user information.
    (b) Other Federal Law.--
            (1) In general.--Except as provided in paragraph (2), 
        nothing in this Act shall be construed to supercede any other 
        Federal statute or regulation relating to information privacy.
            (2) Communications act of 1934.--Insofar as any provision 
        of the Communications Act of 1934 (47 U.S.C. 151 et seq.) or 
        any regulations promulgated under such Act apply to any person, 
        partnership, or corporation subject to this Act with respect to 
        privacy policies, terms of service, and practices covered by 
        this Act, such provision of the Communications Act of 1934 or 
        such regulations shall have no force or effect, unless such 
        regulations pertain to emergency services.
answer:
Balancing the Rights Of Web Surfers Equally and Responsibly Act of 2017 or the BROWSER Act of 2017 This bill authorizes the Federal Trade Commission to enforce information privacy protections that require broadband Internet access services and certain websites or mobile applications providing subscription, account, purchase, or search engine services to allow users to opt-in or opt-out of the use, disclosure, or access to their user information depending on the sensitivity of the information.  Opt-in approval through the user's express consent must be obtained for the use of sensitive information that is:   financial information, health information, about children under 13, Social Security numbers, precise geo-location information, content of communications, web browsing history, or  history of usage of a software program or mobile application.  Opt-out approval must be provided for the use of non-sensitive user information under a method in which users are deemed to have consented if they fail to object after being provided notice of privacy policies. The bill allows a service provider to use information without approval for specified purposes, including for services necessary for provision of the service and to initiate, render, bill, and collect for the service. Service providers must allow users to grant, deny, or withdraw approval at any time.  The bill prohibits providers from conditioning service on a user's agreement to waive privacy rights.


question:
SECTION 1. REGULATION OF PAYROLL TAX DEPOSIT AGENTS.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 
(relating to miscellaneous provisions) is amended by adding at the end 
the following new section:

``SEC. 7529. PAYROLL TAX DEPOSIT AGENTS.

    ``(a) Registration.--
            ``(1) In general.--The Secretary shall establish a system 
        to require the initial registration and the annual renewal of 
        the registration of persons seeking to act as payroll tax 
        deposit agents authorized to make Federal employment tax 
        deposits on behalf of employer taxpayers. Such system shall 
        also--
                    ``(A) establish a registration and renewal fee for 
                each payroll tax deposit agent in an amount not to 
                exceed $100,
                    ``(B) provide the payroll tax deposit agent the 
                option of either submitting a bond as specified in 
                subsection (b) or submitting to an annual audit as 
                specified in subsection (c),
                    ``(C) require such disclosures as are specified in 
                subsection (d),
                    ``(D) require that such agent ensure the direct 
                notification of the employer by any Federal employment 
                tax authority (and State employment tax authority if 
                such agent contracts to make State employment tax 
                deposits for the employer) regarding the nonpayment of 
                such employment taxes, and
                    ``(E) provide penalties for unregistered persons 
                acting as payroll tax deposit agents with respect to 
                Federal tax deposits in an amount not to exceed $10,000 
                for each 90 days of noncompliance.
            ``(2) Definition of payroll tax deposit agent.--For 
        purposes of this section, the term `payroll tax deposit agent' 
        means any person which provides payroll processing or tax 
        filing and deposit services to 1 or more employers (other than 
        an employer acting on its own behalf) if such person has the 
        contractual authority to access such employer's funds for the 
        purpose of making employment tax deposits. Such term shall not 
        include any person which only transfers such funds (regardless 
        if such person has the authority to determine the amount of 
        such transfer) and does not have the authority to impound such 
        funds for such purpose.
            ``(3) Employment tax.--For purposes of this section, the 
        term `employment tax' includes unemployment insurance 
        contributions.
    ``(b) Bonding.--
            ``(1) In general.--If a payroll tax deposit agent elects to 
        submit a bond under subsection (a)(1)(B), the amount of such 
        bond shall be not less than $50,000 nor more than $500,000, and 
        shall be determined with respect to each payroll tax deposit 
        agent under regulations prescribed by the Secretary.
            ``(2) Surety.--Any bond or security furnished pursuant to 
        this section shall be in such form and with such surety or 
        sureties as may be prescribed by regulations issued pursuant to 
        section 7101.
    ``(c) Annual Audits.--If a payroll tax deposit agent elects to 
submit to an annual audit under subsection (b)(1)(B), such audit shall 
be performed by an independent third party and shall be based on such 
audit principles as the Secretary determines necessary, including the 
following:
            ``(1) The escrow account of the payroll tax deposit agent 
        in which such agent holds its employers' taxes is balanced each 
        year to the total of the quarterly reconciliation statements.
            ``(2) The escrow account funds of the payroll tax deposit 
        agent are not commingled with such agent's operating funds.
            ``(3) No evidence that the payroll tax deposit agent used 
        any of the funds in such agent's escrow account to pay such 
        agent's own operating costs.
            ``(4) Receipt evidence that such agent paid the required 
        employment taxes on behalf of the employers to the proper 
        government employment tax authority.
    ``(d) Disclosure.--The Secretary shall require payroll tax deposit 
agents to disclose to each potential and existing client prior to or at 
the time of contracting for payroll services--
            ``(1) the client's continuing liability for payment of all 
        Federal and State employment taxes notwithstanding any 
        contractual relationship with a payroll tax deposit agent,
            ``(2) the mechanisms available to the client to verify the 
        amount and date of payment of all tax deposits made by the 
        payroll tax deposit agent on behalf of such client, including 
        the Internet address, postal address, and telephone number of 
        each Federal and State employment tax authority related to such 
        deposits, and
            ``(3) such other information that the Secretary determines 
        is necessary or appropriate to assist employers in the 
        selection and use of payroll tax deposit agents.
    ``(e) Tax Deposits and Returns.--Only persons registered under this 
section may--
            ``(1) make Federal tax deposits on behalf of an employer,
            ``(2) sign and file Federal employment tax returns on 
        behalf of a taxpayer, and
            ``(3) have access to confidential tax information relating 
        to such employer.
    ``(f) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary to carry out the provisions of this section.''.
    (b) Payroll Tax Deposit Agents Subject to Penalty for Failure To 
Collect and Pay Over Tax, or Attempt To Evade or Defeat Tax.--
            (1) In general.--Section 6672(a) of the Internal Revenue 
        Code of 1986 is amended by inserting ``, including any payroll 
        tax deposit agent (as defined in section 7529(a)(2)),'' after 
        ``Any person''.
            (2) Construction.--The amendment made by paragraph (1) 
        shall not be construed to create any inference with respect to 
        the interpretation of section 6672 of the Internal Revenue Code 
        of 1986 as such section was in effect on the day before the 
        date of the enactment of this Act.
    (c) Clerical Amendment.--The table of sections for such chapter 77 
is amended by adding at the end the following new item:

``Sec. 7529. Payroll tax deposit agents.''.
    (d) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall take effect on the date 
        of the enactment of this Act.
            (2) Penalty.--The amendments made by subsection (b) shall 
        apply to failures occurring after the date of the enactment of 
        this Act.
answer:

Amends the Internal Revenue Code to require the Secretary of the Treasury to establish a registration system for payroll tax deposit agents. Requires such agents to: (1) submit to a bond or annual audit; (2) make certain disclosures to their clients concerning liability for payment of employment taxes; and (3) pay penalties for failing to collect or pay over employment taxes or for attempting to evade or defeat payment of such taxes.