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

    This Act may be cited as the ``Travel Facilitation and Safety Act 
of 2015''.

SEC. 2. RECOVERY OF INITIAL PRECLEARANCE OPERATION COSTS.

    (a) Cost Sharing Agreements With Relevant Airport Authorities.--The 
Commissioner of U.S. Customs and Border Protection may enter into a 
cost sharing agreement with airport authorities in foreign countries at 
which preclearance operations are to be established or maintained if--
            (1) an executive agreement to establish or maintain such 
        preclearance operations pursuant to the authorities under 
        section 629 of the Tariff Act of 1930 (19 U.S.C. 1629) and 
        section 103(a)(7) of the Immigration and Nationality Act (8 
        U.S.C. 1103(a)(7)) has been signed, but has not yet entered 
        into force; and
            (2) U.S. Customs and Border Protection has incurred, or 
        expects to incur, initial preclearance operations costs in 
        order to establish or maintain preclearance operations under 
        the agreement described in paragraph (1).
    (b) Contents of Cost Sharing Agreements.--
            (1) In general.--Notwithstanding section 13031(e) of the 
        Consolidated Omnibus Budget Reconciliation Act of 1985 (19 
        U.S.C. 58c(e)) and section 286(g) of the Immigration and 
        Nationality Act (8 U.S.C. 1356(g)), any cost sharing agreement 
        authorized under subsection (a) may provide for the airport 
        authority's payment to U.S. Customs and Border Protection of 
        its initial preclearance operations costs.
            (2) Timing of payments.--The airport authority's payment to 
        U.S. Customs and Border Protection for its initial preclearance 
        operations costs may be made in advance of the incurrence of 
        the costs or on a reimbursable basis.
    (c) Account.--
            (1) In general.--All amounts collected pursuant to any cost 
        sharing agreement authorized under subsection (a)--
                    (A) shall be credited as offsetting collections to 
                the currently applicable appropriation, account, or 
                fund of U.S. Customs and Border Protection;
                    (B) shall remain available, until expended, for the 
                purposes for which such appropriation, account, or fund 
                is authorized to be used; and
                    (C) may be collected and shall be available only to 
                the extent provided in appropriations Acts.
            (2) Return of unused funds.--Any advances or reimbursements 
        not used by U.S. Customs and Border Protection may be returned 
        to the relevant airport authority.
            (3) Rule of construction.--Nothing in this subsection may 
        be construed to preclude the use of appropriated funds, from 
        sources other than the payments collected under this Act, to 
        pay initial preclearance operation costs.
    (d) Initial Preclearance Operations Costs Defined.--
            (1) In general.--In this section, the term ``initial 
        preclearance operations costs'' means the costs incurred, or 
        expected to be incurred, by U.S. Customs and Border Protection 
        to establish or maintain preclearance operations at an airport 
        in a foreign country, including costs relating to--
                    (A) hiring, training, and equipping new officers of 
                U.S. Customs and Border Protection who will be 
                stationed at United States domestic ports of entry or 
                other facilities of U.S. Customs and Border Protection 
                to backfill such officers to be stationed at an airport 
                in a foreign country to conduct preclearance 
                operations; and
                    (B) visits to the airport authority conducted by 
                personnel of U.S. Customs and Border Protection 
                necessary to prepare for the establishment or 
                maintenance of preclearance operations at such airport, 
                including the compensation, travel expenses, and 
                allowances payable to such personnel attributable to 
                such visits.
            (2) Exception.--The costs described in paragraph (1)(A) 
        shall not include the salaries and benefits of new officers of 
        U.S. Customs and Border Protection once such officers are 
        permanently stationed at a domestic United States port of entry 
        or other domestic facility of U.S. Customs and Border 
        Protection after being hired, trained, and equipped.

SEC. 3. COLLECTION AND DISPOSITION OF FUNDS COLLECTED FOR IMMIGRATION 
              INSPECTION SERVICES AND PRECLEARANCE ACTIVITIES.

    (a) Immigration and Nationality Act.--Section 286(i) of the 
Immigration and Nationality Act (8 U.S.C. 1356(i)) is amended by 
striking the last sentence and inserting ``Reimbursements under this 
subsection may be collected in advance of the provision of such 
immigration inspection services. Notwithstanding subsection (h)(1)(B), 
and only to the extent provided in appropriations Acts, any amounts 
collected under this subsection shall be credited as offsetting 
collections to the currently applicable appropriation, account, or fund 
of U.S. Customs and Border Protection, remain available until expended, 
and be available for the purposes for which such appropriation, 
account, or fund is authorized to be used.''.
    (b) Farm Security and Rural Investment Act of 2002.--Section 
10412(b) of the Farm Security and Rural Investment Act of 2002 (7 
U.S.C. 8311(b)) is amended to read as follows:
    ``(b) Funds Collected for Preclearance.--Funds collected for 
preclearance activities--
            ``(1) may be collected in advance of the provision of such 
        activities;
            ``(2) shall be credited as offsetting collections to the 
        currently applicable appropriation, account, or fund of U.S. 
        Customs and Border Protection;
            ``(3) shall remain available until expended;
            ``(4) shall be available for the purposes for which such 
        appropriation, account, or fund is authorized to be used; and
            ``(5) may be collected and shall be available only to the 
        extent provided in appropriations Acts.''.

SEC. 4. EXPANSION OF PRECLEARANCE AT FOREIGN AIRPORTS.

    (a) Findings.--Congress makes the following findings:
            (1) Preclearance operations provide the ultimate ability 
        for the United States to address potential threats at the 
        earliest possible moment and prior to departure, through the 
        forward deployment of officers of U.S. Customs and Border 
        Protection to last points of departure in a foreign country.
            (2) With inspections and examination operations of U.S. 
        Customs and Border Protection located in a foreign country, 
        preclearance provides the capability to interdict, address, and 
        work with host-country law enforcement in furtherance of both 
        aviation security and border security in the United States.
            (3) Under current preclearance operations, officers of the 
        U.S. Customs and Border Protection collect biometrics in the 
        same way that is currently done upon arrival in the United 
        States, in accordance with current regulation, and as part of 
        the routine entry process from certain aliens who are not 
        citizens of the United States prior to boarding flights 
        destined to the United States.
            (4) Preclearance operations provide the best means for 
        existing and future biometric security capabilities beyond the 
        United States. Support for preclearance expansion will greatly 
        increase border and aviation security in the United States and 
        foreign countries.
    (b) Sense of Congress.--It is the sense of Congress that each 
country designated as a visa waiver program country under section 217 
of the Immigration and Nationality Act (8 U.S.C. 1187) should seek to 
participate in the preclearance program with the United States, to 
jointly address security concerns through additional exchange of 
information and to improve joint ability to secure the that visa waiver 
program while maintaining the original intent of the program.

SEC. 5. BIOMETRIC DEMONSTRATION PROGRAMS AT PRECLEARANCE LOCATIONS.

    (a) Authority.--The Secretary of Homeland Security is authorized to 
select preclearance locations, including preclearance expansion 
locations, and enter into an agreement with a foreign government or 
airport to conduct a collaborative biometric demonstration program at 
such a location to test emerging biometric technologies. The scope of 
the demonstration program may encompass travelers other than those 
utilizing preclearance at such a location, provided that such program 
includes means for information sharing with U.S. Customs and Border 
Protection operations.
    (b) International Cooperation and Coordination.--Section 233(a) of 
the Security and Accountability For Every Port Act of 2006 (6 U.S.C. 
983(a)) is amended--
            (1) in paragraph (1), by striking the period at the end and 
        inserting ``, and to establish and maintain, in partnership 
        with foreign governments, demonstration programs to test 
        emerging biometric technologies at foreign airports at which 
        the Secretary has established preclearance operations.''; and
            (2) in paragraph (2)--
                    (A) in subparagraph (A), by striking ``and'' at the 
                end;
                    (B) in subparagraph (B), by striking the period at 
                the end and inserting a semicolon and ``and''; and
                    (C) by adding the following:
                    ``(C) lease, loan, provide, or otherwise assist in 
                the deployment of biometric technologies at foreign 
                airports at which the Secretary has established 
                preclearance operations under such terms and conditions 
                as the Secretary prescribes, including nonreimbursable 
                loans or the transfer of ownership of such 
                technologies, and provide the necessary training and 
                technical assistance related to the biometric 
                demonstration programs referred to in paragraph (1).''.

SEC. 6. VISA WAIVER PROGRAM REQUIREMENTS.

    (a) Information Sharing Process.--The Director of National 
Intelligence shall--
            (1) develop a process to share information derived from the 
        Terrorist Identities Datamart Environment (TIDE) database and 
        the Terrorist Screening Database (TSDB), including biometric 
        and biographic information, with countries participating in the 
        visa waiver program established under section 217(a) of the 
        Immigration and Nationality Act (8 U.S.C. 1187(a)); and
            (2) not later than 1 year after the date of the enactment 
        of this Act, certify to Congress that such process may be 
        utilized by such countries.
    (b) Continuing Qualification and Designation Terminations.--
Subsection (c) of section 217 of the Immigration and Nationality Act (8 
U.S.C. 1187) is amended--
            (1) in paragraph (1), by striking ``Attorney General,'' and 
        inserting ``Secretary of Homeland Security,''; and
            (2) in paragraph (2)--
                    (A) in subparagraph (C)(iii)--
                            (i) by striking ``and the Committee on 
                        International Relations'' and inserting ``, the 
                        Committee on Foreign Affairs, and the Committee 
                        on Homeland Security''; and
                            (ii) by striking ``and the Committee on 
                        Foreign Relations'' and inserting ``, the 
                        Committee on Foreign Relations, and the 
                        Committee on Homeland Security and Governmental 
                        Affairs''; and
                    (B) by adding at the end the following:
                    ``(G) Border security.--The government of the 
                country utilizes the process developed by the Director 
                of National Intelligence under section 6(a) of the 
                Travel Facilitation and Safety Act of 2015 to utilize 
                information derived from the Terrorist Identities 
                Datamart Environment (TIDE) database and the Terrorist 
                Screening Database (TSDB) for border security and 
                immigration purposes, including the screening of aliens 
                seeking asylum or refugee status in that country.''.

Answer: Travel Facilitation and Safety Act of 2015 This bill authorizes the U.S. Customs and Border Protection (CBP) of the Department of Homeland Security (DHS) to enter into cost-sharing agreements with airport authorities in foreign countries at which preclearance operations will be established or maintained if certain circumstances apply. Any cost-sharing agreement may provide for an airport authority's payment to the CBP of its initial preclearance operations costs. The Immigration and Nationality Act is amended with respect to reimbursements to the Department of Justice received from commercial aircraft or vessel owners, operators, or agents, or from any airport or seaport authority, for expenses incurred for immigration inspection services they have requested. Such reimbursements may be collected in advance of those services, and shall be credited as offsetting collections to the currently applicable CBP appropriation, account, or fund. The Farm Security and Rural Investment Act of 2002 is amended to make the same disposition for reimbursements to the Department of Agriculture for preclearance of animals or articles at locations outside the United States for movement into the United States. The bill expresses the sense of Congress that each visa waiver program country should seek to participate in the U.S. preclearance program. DHS may select preclearance locations and enter into agreements with foreign governments or airports to conduct a collaborative demonstration program at those locations to test emerging biometric technologies.  The Office of the Director of National Intelligence shall develop a process to share information derived from the Terrorist Identities Datamart Environment database and the Terrorist Screening Database with countries participating in the visa waiver program.


Question: SECTION 1. PARTICIPATION OF TAIWAN IN THE WORLD HEALTH ORGANIZATION.

    (a) Findings.--Congress makes the following findings:
            (1) The World Health Organization (WHO) is a specialized 
        agency of the United Nations, charged with coordinating health 
        efforts within the United Nations system. The World Health 
        Assembly (WHA) is the decision-making body of the WHO, which 
        convenes annually in May to set the policies and priorities of 
        the organization. Statehood is not a requirement for attendance 
        at the WHA, and numerous observers, including non-members and 
        non-governmental organizations, attended the most recent WHA in 
        May 2017.
            (2) Taiwan began seeking to participate in the WHO as an 
        observer in 1997. In 2009, with strong support from successive 
        United States Administrations, Congress, and like-minded WHO 
        Member States, and during a period of improved Cross-Strait 
        relations, Taiwan received an invitation to attend the WHA as 
        an observer under the name ``Chinese Taipei''. Taiwan received 
        the same invitation each year until 2016, when following the 
        election of President Tsai-Ing Wen of the Democratic 
        Progressive Party, Taiwan's engagement in the international 
        community began facing increased resistance from the People's 
        Republic of China (PRC). Taiwan's invitation to the 2016 WHA 
        was received late and included new language conditioning 
        Taiwan's participation on the PRC's ``one China principle''. In 
        2017, Taiwan did not receive an invitation to the WHA.
            (3) Taiwan remains a model contributor to world health, 
        having provided financial and technical assistance to respond 
        to numerous global health challenges. Taiwan has invested over 
        $6 billion in international medical and humanitarian aid 
        efforts impacting over 80 countries since 1996. In 2014, Taiwan 
        responded to the Ebola crisis by donating $1 million and 
        providing 100,000 sets of personal protective equipment. 
        Through the Global Cooperation and Training Framework, the 
        United States and Taiwan have jointly conducted training 
        programs for experts to combat MERS, Dengue Fever, and Zika. 
        These diseases know no borders, and Taiwan's needless exclusion 
        from global health cooperation increases the dangers presented 
        by global pandemics.
            (4) Taiwan's international engagement has faced increased 
        resistance from the PRC. Taiwan was not invited to the 2016 
        Assembly of the International Civil Aviation Organization 
        (ICAO), despite participating as a guest at the organization's 
        prior summit in 2013. Taiwan's request to participate in the 
        2016 General Assembly of the International Criminal Police 
        Organization (INTERPOL) was also rejected. In May 2017, PRC 
        delegates disrupted a meeting of the Kimberley Process on 
        conflict diamonds held in Perth, Australia, until delegates 
        from Taiwan were asked to leave. In June 2017, the Republic of 
        Panama granted diplomatic recognition to the PRC, terminating a 
        longstanding diplomatic relationship with Taiwan.
            (5) Congress has established a policy of support for 
        Taiwan's participation in international bodies that address 
        shared transnational challenges, particularly in the WHO. 
        Congress passed H.R. 1794 in the 106th Congress, H.R. 428 in 
        the 107th Congress, and S. 2092 in the 108th Congress to direct 
        the Secretary of State to establish a strategy for, and to 
        report annually to Congress on, efforts to obtain observer 
        status for Taiwan at the WHA. Congress also passed H.R. 1151 in 
        the 113th Congress, directing the Secretary to report on a 
        strategy to gain observer status for Taiwan at the ICAO 
        Assembly, and H.R. 1853 in the 114th Congress, directing the 
        Secretary to report on a strategy to gain observer status for 
        Taiwan at the INTERPOL Assembly. However, in 2016 Taiwan did 
        not receive invitations to attend any of these events as an 
        observer.
    (b) Augmentation of Report Concerning the Participation of Taiwan 
in the World Health Organization.--
            (1) In general.--Subsection (c) of section 1 of Public Law 
        108-235 (118 Stat. 656) is amended by adding at the end the 
        following new paragraph:
            ``(3) An account of the changes and improvements the 
        Secretary of State has made to the United States plan to 
        endorse and obtain observer status for Taiwan at the World 
        Health Assembly, following any annual meetings of the World 
        Health Assembly at which Taiwan did not obtain observer 
        status.''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall take effect and apply beginning with the first report 
        required under subsection


              

         (c) of section 1 of Public Law 108-235 that is submitted after 
        the date of the enactment of this Act.

            Passed the House of Representatives January 9, 2018.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Answer:  (Sec. 1) This bill requires the annual reports submitted by the Department of State to Congress concerning the U.S. plan to endorse and obtain observer status for Taiwan at the annual summit of the World Health Assembly (WHA) held by the World Health Organization in Geneva, Switzerland, to include an account of the changes and improvements that the State Department has made to such plan following any annual meetings of the WHA at which Taiwan did not obtain such status. 


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Bonus Depreciation Extension Act of 
2014''.

SEC. 2. EXTENSION OF BONUS DEPRECIATION.

    (a) In General.--Paragraph (2) of section 168(k) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``January 1, 2015'' in subparagraph (A)(iv) 
        and inserting ``January 1, 2017'', and
            (2) by striking ``January 1, 2014'' each place it appears 
        and inserting ``January 1, 2016''.
    (b) Special Rule for Federal Long-Term Contracts.--Clause (ii) of 
section 460(c)(6)(B) of such Code is amended by striking ``January 1, 
2014 (January 1, 2015'' and inserting ``January 1, 2016 (January 1, 
2017''.
    (c) Expansion of Election To Accelerate AMT Credits in Lieu of 
Bonus Depreciation.--Section 168(k)(4) of such Code is amended to read 
as follows:
            ``(4) Election to accelerate amt credits in lieu of bonus 
        depreciation.--
                    ``(A) In general.--If a corporation elects to have 
                this paragraph apply for any taxable year--
                            ``(i) paragraphs (1) and (2)(F)(i) shall 
                        not apply for such taxable year,
                            ``(ii) the applicable depreciation method 
                        used under this section with respect to any 
                        qualified property shall be the straight line 
                        method, and
                            ``(iii) the limitation imposed by section 
                        53(c) for such taxable year shall be increased 
                        by the bonus depreciation amount which is 
                        determined for such taxable year under 
                        subparagraph (B).
                    ``(B) Bonus depreciation amount.--For purposes of 
                this paragraph--
                            ``(i) In general.--The bonus depreciation 
                        amount for any taxable year is an amount equal 
                        to 20 percent of the excess (if any) of--
                                    ``(I) the aggregate amount of 
                                depreciation which would be allowed 
                                under this section for qualified 
                                property placed in service by the 
                                taxpayer during such taxable year if 
                                paragraph (1) applied to all such 
                                property, over
                                    ``(II) the aggregate amount of 
                                depreciation which would be allowed 
                                under this section for qualified 
                                property placed in service by the 
                                taxpayer during such taxable year if 
                                paragraph (1) did not apply to any such 
                                property.
                        The aggregate amounts determined under 
                        subclauses (I) and (II) shall be determined 
                        without regard to any election made under 
                        subsection (b)(2)(D), (b)(3)(D), or (g)(7) and 
                        without regard to subparagraph (A)(ii).
                            ``(ii) Limitation.--The bonus depreciation 
                        amount for any taxable year shall not exceed 
                        the lesser of--
                                    ``(I) 50 percent of the minimum tax 
                                credit under section 53(b) for the 
                                first taxable year ending after 
                                December 31, 2013, or
                                    ``(II) the minimum tax credit under 
                                section 53(b) for such taxable year 
                                determined by taking into account only 
                                the adjusted minimum tax for taxable 
                                years ending before January 1, 2014 
                                (determined by treating credits as 
                                allowed on a first-in, first-out 
                                basis).
                            ``(iii) Aggregation rule.--All corporations 
                        which are treated as a single employer under 
                        section 52(a) shall be treated--
                                    ``(I) as 1 taxpayer for purposes of 
                                this paragraph, and
                                    ``(II) as having elected the 
                                application of this paragraph if any 
                                such corporation so elects.
                    ``(C) Credit refundable.--For purposes of section 
                6401(b), the aggregate increase in the credits 
                allowable under part IV of subchapter A for any taxable 
                year resulting from the application of this paragraph 
                shall be treated as allowed under subpart C of such 
                part (and not any other subpart).
                    ``(D) Other rules.--
                            ``(i) Election.--Any election under this 
                        paragraph may be revoked only with the consent 
                        of the Secretary.
                            ``(ii) Partnerships with electing 
                        partners.--In the case of a corporation which 
                        is a partner in a partnership and which makes 
                        an election under subparagraph (A) for the 
                        taxable year, for purposes of determining such 
                        corporation's distributive share of partnership 
                        items under section 702 for such taxable year--
                                    ``(I) paragraphs (1)(A) and 
                                (2)(F)(i) shall not apply, and
                                    ``(II) the applicable depreciation 
                                method used under this section with 
                                respect to any qualified property shall 
                                be the straight line method.
                            ``(iii) Certain partnerships.--In the case 
                        of a partnership in which more than 50 percent 
                        of the capital and profits interests are owned 
                        (directly or indirectly) at all times during 
                        the taxable year by 1 corporation (or by 
                        corporations treated as 1 taxpayer under 
                        subparagraph (B)(iii)), each partner shall 
                        compute its bonus depreciation amount under 
                        clause (i) of subparagraph (B) by taking into 
                        account its distributive share of the amounts 
                        determined by the partnership under subclauses 
                        (I) and (II) of such clause for the taxable 
                        year of the partnership ending with or within 
                        the taxable year of the partner.
                            ``(iv) Special rule for passenger 
                        aircraft.--In the case of any passenger 
                        aircraft, the written binding contract 
                        limitation under paragraph (2)(A)(iii)(I) shall 
                        not apply for purposes of subparagraph 
                        (B)(i)(I).''.
    (d) Conforming Amendments.--
            (1) The heading for subsection (k) of section 168 of such 
        Code is amended by striking ``January 1, 2014'' and inserting 
        ``January 1, 2016''.
            (2) The heading for clause (ii) of section 168(k)(2)(B) of 
        such Code is amended by striking ``pre-january 1, 2014'' and 
        inserting ``pre-january 1, 2016''.
            (3) Subparagraph (C) of section 168(n)(2) of such Code is 
        amended by striking ``January 1, 2014'' and inserting ``January 
        1, 2016''.
            (4) Subparagraph (D) of section 1400L(b)(2) of such Code is 
        amended by striking ``January 1, 2014'' and inserting ``January 
        1, 2016''.
            (5) Subparagraph (B) of section 1400N(d)(3) of such Code is 
        amended by striking ``January 1, 2014'' and inserting ``January 
        1, 2016''.
    (e) Technical Amendment Relating to Section 331 of the American 
Taxpayer Relief Act of 2012.--Clause (iii) of section 168(k)(4)(J) of 
such Code is amended by striking ``any taxable year'' and inserting 
``its first taxable year''.
    (f) Effective Dates.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments made by this subsection shall apply 
        to property placed in service after December 31, 2013.
            (2) Expansion of election to accelerate amt credits in lieu 
        of bonus depreciation.--
                    (A) In general.--The amendment made by subsection 
                (c) (other than so much of such amendment as relates to 
                section 168(k)(4)(D)(iii) of such Code, as added by 
                such amendment) shall apply to taxable years ending 
                after December 31, 2013.
                    (B) Transitional rule.--In the case of a taxable 
                year beginning before January 1, 2014, and ending after 
                December 31, 2013, the bonus depreciation amount 
                determined under section 168(k)(4) of such Code for 
                such year shall be the sum of--
                            (i) such amount determined without regard 
                        to the amendments made by this section and--
                                    (I) by taking into account only 
                                property placed in service before 
                                January 1, 2014, and
                                    (II) by multiplying the limitation 
                                under section 168(k)(4)(C)(ii) of such 
                                Code (determined without regard to the 
                                amendments made by this section) by a 
                                fraction the numerator of which is the 
                                number of days in the taxable year 
                                before January 1, 2014, and the 
                                denominator of which is the number of 
                                days in the taxable year, and
                            (ii) such amount determined after taking 
                        into account the amendments made by this 
                        section and--
                                    (I) by taking into account only 
                                property placed in service after 
                                December 31, 2013, and
                                    (II) by multiplying the limitation 
                                under section 168(k)(4)(B)(ii) of such 
                                Code (as amended by this section) by a 
                                fraction the numerator of which is the 
                                number of days in the taxable year 
                                after December 31, 2013, and the 
                                denominator of which is the number of 
                                days in the taxable year.
            (3) Technical amendment.--The amendment made by subsection 
        (e) shall take effect as if included in the provision of the 
        American Taxpayer Relief Act of 2012 to which it relates.

Answer:
Bonus Depreciation Extension Act of 2014 - Amends the Internal Revenue Code to extend: (1) through 2015, the additional 50% depreciation allowance (bonus depreciation) for business property (through 2016, for property having longer production periods and for transportation property); and (2) the election to increase the alternative minimum tax (AMT) credit in lieu of bonus depreciation by extending to January 1, 2016, the placed-in-service requirement for property eligible for such election (January 1, 2017, for property having longer production periods and for transportation property).