In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Independent Contractor Tax 
Simplification Act of 1995''.

SEC. 2. FINDINGS.

    The Congress finds that:
            (1) Simplifying the tax rules with respect to independent 
        contractors was the top vote-getter at the 1995 White House 
        Conference on Small Business. Conference delegates recommended 
        that Congress ``should recognize the legitimacy of an 
        independent contractor''. The Conference found that the current 
        common law is ``too subjective'' and called upon the Congress 
        to establish ``realistic and consistent guidelines''.
            (2) It is in the best interests of taxpayers and the 
        Federal Government to have fair and objective rules for 
        determining who is an employee and who is an independent 
        contractor.

SEC. 3. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT 
              EMPLOYEES.

    (a) In General.--Chapter 25 of the Internal Revenue Code of 1986 
(general provisions relating to employment taxes) is amended by adding 
after section 3510 the following new section:

``SEC. 3511. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT 
              EMPLOYEES.

    ``(a) General Rule.--For purposes of this subtitle, and 
notwithstanding any provision of this subtitle to the contrary, if the 
requirements of subsections (b), (c), and (d) are met with respect to 
any service performed by any individual, then with respect to such 
service--
            ``(1) the service provider shall not be treated as an 
        employee,
            ``(2) the service recipient shall not be treated as an 
        employer, and
            ``(3) the payor shall not be treated as an employer.
    ``(b) Service Provider Requirements With Regard to Service 
Recipient.--For the purposes of subsection (a), the requirements of 
this subsection are met if the service provider, in connection with 
performing the service--
            ``(1) has a significant investment in assets and/or 
        training,
            ``(2) incurs significant unreimbursed expenses,
            ``(3) agrees to perform the service for a particular amount 
        of time or to complete a specific result and is liable for 
        damages for early termination without cause,
            ``(4) is paid primarily on a commissioned basis, or
            ``(5) purchases products for resale.
    ``(c) Additional Service Provider Requirements With Regard to 
Others.--For the purposes of subsection (a), the requirements of this 
subsection are met if--
            ``(1) the service provider--
                    ``(A) has a principal place of business,
                    ``(B) does not primarily provide the service in the 
                service recipient's place of business, or
                    ``(C) pays a fair market rent for use of the 
                service recipient's place of business; or
            ``(2) the service provider--
                    ``(A) is not required to perform service 
                exclusively for the service recipient, and
                    ``(B) in the year involved, or in the preceding or 
                subsequent year--
                            ``(i) has performed a significant amount of 
                        service for other persons,
                            ``(ii) has offered to perform service for 
                        other persons through--
                                    ``(I) advertising,
                                    ``(II) individual written or oral 
                                solicitations,
                                    ``(III) listing with registries, 
                                agencies, brokers, and other persons in 
                                the business of providing referrals to 
                                other service recipients, or
                                    ``(IV) other similar activities, or
                            ``(iii) provides service under a business 
                        name which is registered with (or for which a 
                        license has been obtained from) a State, a 
                        political subdivision of a State, or any agency 
                        or instrumentality of 1 or more States or 
                        political subdivisions.
    ``(d) Written Document Requirements.--For purposes of subsection 
(a), the requirements of this subsection are met if the services 
performed by the individual are performed pursuant to a written 
contract between such individual and the person for whom the services 
are performed, or the payor, and such contract provides that the 
individual will not be treated as an employee with respect to such 
services for purposes of this subtitle.
    ``(e) Special Rules.--For purposes of this section--
            ``(1) If for any taxable year any service recipient or 
        payor fails to meet the applicable reporting requirements of 
        sections 6041(a), 6041A(a), or 6051 with respect to a service 
        provider, then, unless such failure is due to reasonable cause 
        and not willful neglect, this section shall not apply in 
        determining whether such service provider shall not be treated 
        as an employee of such service recipient or payor for such 
        year.
            ``(2) If the service provider is performing services 
        through an entity owned in whole or in part by such service 
        provider, then the references to `service provider' in 
        subsections (b) through (d) may include such entity, provided 
        that the written contract referred to in paragraph (1) of 
        subsection (d) may be with either the service provider or such 
        entity and need not be with both.
    ``(f) Definitions.--For the purposes of this section--
            ``(1) Service provider.--The term `service provider' means 
        any individual who performs service for another person.
            ``(2) Service recipient.--Except as provided in paragraph 
        (5), the term `service recipient' means the person for whom the 
        service provider performs such service.
            ``(3) Payor.--Except as provided in paragraph (5), the term 
        `payor' means the person who pays the service provider for the 
        performance of such service in the event that the service 
        recipients do not pay the service provider.
            ``(4) In connection with performing the service.--The term 
        `in connection with performing the service' means in connection 
        or related to--
                    ``(A) the actual service performed by the service 
                provider for the service recipients or for other 
                persons for whom the service provider has performed 
                similar service, or
                    ``(B) the operation of the service provider's trade 
                or business.
            ``(5) Exceptions.--The terms `service recipient' and 
        `payor' do not include any entity which is owned in whole or in 
        part by the service provider.''
    (b) Clerical Amendment.--The table of sections for chapter 25 of 
such Code is amended by adding at the end the following new item:

                              ``Sec. 3511. Standards for determining 
                                        whether individuals are not 
                                        employees.''
    (c) Effective Date.--The amendments made by this Act shall apply to 
services performed after December 31, 1995.

Ex Output:
Independent Contractor Tax Simplification Act of 1995 - Amends the Internal Revenue Code to provide that, for purposes of determining the employment status of individuals as employees, a service provider shall not be treated as an employee, a service recipient shall not be treated as an employer, and a payor shall not be treated as an employer if:  (1) a service provider has a significant investment in assets and training, incurs significant unreimbursed expenses, agrees to perform the service for a specified amount of time or to complete a specific result and is responsible for damages for early termination without cause, receives payment primarily on a commission basis, or has purchased resale products; (2) the service provider has a principal place of business, does not primarily provide service in the service recipient's place of business, or pays a fair market rent for use of the recipient's place of business or does not have to perform service only for the service recipient and, in the current year or in the proceeding or subsequent years, has performed or has offered to perform a significant amount of service for other persons; and (3) the services by an individual are performed according to a written contract between the service recipient or payor which provides that the individual will not be treated as an employee.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Law Enforcement Officers Pay 
Equity and Reform Act''.

SEC. 2. LIMITATION ON PREMIUM PAY.

    (a) In General.--Section 5547 of title 5, United States Code, is 
amended--
            (1) in subsection (a), by striking ``5545a,'';
            (2) in subsection (c), by striking ``or 5545a''; and
            (3) in subsection (d), by striking the period and inserting 
        ``or a criminal investigator who is paid availability pay under 
        section 5545a.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of section 1114 of the National 
Defense Authorization Act for Fiscal Year 2002 (Public Law 107-107; 115 
Stat. 1239).

SEC. 3. SPECIAL PAY ADJUSTMENTS FOR FEDERAL LAW ENFORCEMENT OFFICERS IN 
              CERTAIN AREAS.

    (a) In General.--Section 404(b)(1) of the Federal Law Enforcement 
Pay Reform Act of 1990 (5 U.S.C. 5305 note) is amended by striking the 
matter after the semicolon and inserting the following:

          ``Area                                           Differential
        Boston-Lawrence-Salem, MA-NH Consolidated                24.4% 
            Metropolitan Statistical Area.
        Chicago-Gary-Lake County, IL-IN-WI Consolidated          24.5% 
            Metropolitan Statistical Area.
        Detroit-Ann Arbor-Flint, MI........................      18.5% 
        Hartford, CT.......................................      20.3% 
        Los Angeles-Anaheim-Riverside, CA Consolidated           27.1% 
            Metropolitan Statistical Area.
        New York-Northern New Jersey-Long Island, NY-NJ-CT       26.1% 
            Consolidated Metropolitan Statistical Area.
        Philadelphia-Wilmington-Trenton PA-NJ-DE-MD              20.3% 
            Consolidated Metropolitan Statistical Area.
        Portland-Salem, OR-WA..............................      18.5% 
        Sacramento-Yolo, CA................................        21% 
        San Diego, CA Metropolitan Statistical Area........      27.1% 
        San Francisco-Oakland-San Jose, CA Consolidated         32.03% 
            Metropolitan Statistical Area.
        Seattle-Tacoma-Bremerton, WA.......................      27.5% 
        Washington-Baltimore, DC-MD-VA-WV Consolidated         24.3%''.
            Metropolitan Statistical Area.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to pay for service performed in pay periods beginning on 
or after the date of the enactment of this Act.

SEC. 4. SEPARATE PAY, EVALUATION, AND PROMOTION SYSTEM FOR FEDERAL LAW 
              ENFORCEMENT OFFICERS.

    (a) Study.--Not later than 6 months after the date of the enactment 
of this Act, the Office of Personnel Management shall study and submit 
to Congress a report which shall contain its findings and 
recommendations regarding the need for, and the potential benefits to 
be derived from, the establishment of a separate pay, evaluation, and 
promotion system for Federal law enforcement officers. In carrying out 
this subsection, the Office of Personnel Management shall take into 
account the findings and recommendations contained in the September 
1993 report of the Office entitled ``A Plan to Establish a New Pay and 
Job Evaluation System for Federal Law Enforcement Officers''.
    (b) Demonstration Project.--
            (1) In general.--If, after completing its report under 
        subsection (a), the Office of Personnel Management considers it 
        to be appropriate, the Office shall implement, within 12 months 
        after the date of the enactment of this Act, a demonstration 
        project to determine whether a separate system for Federal law 
        enforcement officers (as described in subsection (a)) would 
        result in improved Federal personnel management.
            (2) Applicable provisions.--Any demonstration project under 
        this subsection shall be conducted in accordance with the 
        provisions of chapter 47 of title 5, United States Code, except 
        that a project under this subsection shall not be taken into 
        account for purposes of the numerical limitation under section 
        4703(d)(2) of such title.
            (3) Permanent changes.--Not later than 6 months before the 
        demonstration project's scheduled termination date, the Office 
        of Personnel Management shall submit to Congress--
                    (A) its evaluation of the system tested under the 
                demonstration project; and
                    (B) recommendations as to whether or not that 
                system (or any aspects of that system) should be 
                continued or extended to other Federal law enforcement 
                officers.
    (c) Federal Law Enforcement Officer Defined.--For purposes of this 
section, the term ``Federal law enforcement officer'' means a law 
enforcement officer as defined by section 8331 or 8401 of title 5, 
United States Code, and, subsection (b)(2) notwithstanding, includes 
any such officer serving in or under the Federal Bureau of 
Investigation.

Ex Output:
Federal Law Enforcement Officers Pay Equity and Reform Act - Excludes availability pay for Federal criminal investigators from premium pay limitations.Amends the Federal Law Enforcement Pay Reform Act of 1990 to increase the Federal special pay differential for Federal law enforcement officers employed in specified metropolitan statistical areas.Requires a study by the Office of Personnel Management (OPM) regarding the need for, and potential benefits of, the establishment of a separate pay, evaluation, and promotion system for Federal law enforcement officers (including officers serving in or under the Federal Bureau of Investigation). Authorizes OPM to implement a demonstration project for such a system.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``District of Columbia Pension 
Liability Funding Reform Act of 1996''.

  TITLE I--FEDERAL CONTRIBUTION TO DISTRICT OF COLUMBIA PENSION FUNDS

SEC. 101. INCREASE IN AND EXTENSION OF FEDERAL CONTRIBUTION.

    (a) In General.--Section 144(a) of the District of Columbia 
Retirement Reform Act (sec. 1-724(a), D.C. Code) is amended--
            (1) in the matter preceding paragraph (1), by striking 
        ``2004--'' and inserting ``2036 the following amounts:'';
            (2) in paragraph (1)--
                    (A) by striking ``as'' and inserting ``As'', and
                    (B) by striking ``Fund, the sum'' and all that 
                follows and inserting the following: ``Fund--
                    ``(A) for each fiscal year through fiscal year 
                1996, the sum of $34,170,000, reduced by the amount of 
                any reduction required under section 145(c); and
                    ``(B) for fiscal year 1997 and each subsequent 
                fiscal year, the sum of $193,579,000, reduced by the 
                amount of any such reduction.'';
            (3) in paragraph (2)--
                    (A) by striking ``as'' and inserting ``As'', and
                    (B) by striking ``Fund, the sum'' and all that 
                follows and inserting the following: ``Fund--
                    ``(A) for each fiscal year through fiscal year 
                1996, the sum of $17,680,000; and
                    ``(B) for fiscal year 1997 and each subsequent 
                fiscal year, the sum of $100,152,500.''; and
            (4) in paragraph (3)--
                    (A) by striking ``as'' and inserting ``As'', and
                    (B) by striking ``Fund, the sum'' and all that 
                follows and inserting the following: ``Fund--
                    ``(A) for each fiscal year through fiscal year 
                1996, the sum of $220,000; and
                    ``(B) for fiscal year 1997 and each subsequent 
                fiscal year, the sum of $1,268,500.''.
    (b) Conforming Amendments.--The District of Columbia Retirement 
Reform Act is amended--
            (1) in section 142(b)(1) (sec. 1-722(b)(1), D.C. Code), by 
        striking ``2004'' each place it appears in subparagraphs (A) 
        and (D) and inserting ``2036'';
            (2) in section 142(b)(2) (sec. 1-722(b)(2), D.C. Code), by 
        striking ``2005'' and inserting ``2037'';
            (3) in section 142(c)(1)(A) (sec. 1-722(c)(1)(A), D.C. 
        Code), by striking ``2003'' and inserting ``2035'';
            (4) in section 144(e) (sec.1-724, D.C. Code)--
                    (A) by striking ``2004'' in paragraph (1) and 
                inserting ``2036'', and
                    (B) by striking paragraph (2);
            (5) in section 145 (sec. 1-725, D.C. Code), by striking 
        ``2004'' each place it appears in subsections (a)(1) and (c)(1) 
        and inserting ``2036''; and
            (6) in section 162(d) (sec. 1-732(d)(1), D.C. Code), by 
        striking paragraph (5).

                TITLE II--CHANGES IN RETIREMENT BENEFITS

      Subtitle A--Police Officers' and Fire Fighters' Contribution

SEC. 201. INCREASE IN CONTRIBUTION.

    The first sentence of subsection (d)(1) of the Policemen and 
Firemen's Retirement and Disability Act (sec. 4-612(a), D.C. Code) is 
amended by inserting after ``per centum'' the following: ``(or, with 
respect to a member who is an officer or member of the Metropolitan 
Police force or the Fire Department of the District of Columbia, 8 per 
centum for each pay period which begins on or after October 1, 1996)''.

SEC. 202. ESTABLISHMENT OF SINGLE ANNUAL COST-OF-LIVING ADJUSTMENT.

    Subsection (m) of the Policemen and Firemen's Retirement and 
Disability Act (sec. 4-624, D.C. Code) is amended--
            (1) in paragraph (2), by striking ``the Mayor shall'' and 
        all that follows and inserting the following: ``on January 1 of 
        each year (or within a reasonable time thereafter), the Mayor 
        shall determine the per centum change in the price index for 
        the preceding year by determining the difference between the 
        index published for December of the preceding year and the 
        index published for December of the second preceding year.''; 
        and
            (2) by amending paragraph (3) to read as follows:
    ``(3) If (in accordance with paragraph (2)) the Mayor determines in 
a year (beginning with 1997) that the per centum change in the price 
index for the preceding year indicates a rise in the price index, each 
annuity having a commencing date on or before September 1 of the year 
shall, effective September 1 of the year, be increased by an amount 
equal to--
            ``(A) in the case of an annuity having a commencing date on 
        or before September 1 of such preceding year, the per centum 
        change computed under paragraph (2), adjusted to the nearest 
        \1/10\ of 1 per centum; or
            ``(B) in the case of an annuity having a commencing date 
        after September 1 of such preceding year, a pro rata increase 
        equal to the product of--
                    ``(i) \1/12\ of the per centum change computed 
                under paragraph (2), multiplied by
                    ``(ii) the number of months (not to exceed 12 
                months, counting any portion of a month as an entire 
                month) for which the annuity was payable before the 
                effective date of the increase,
                                                adjusted to the nearest 
                        \1/10\ of 1 per centum.''.

SEC. 203. EQUALIZATION OF CONTRIBUTION RULES FOR FORMER RETIREES.

    (a) In General.--Section 209(a)(2)(B) of the District of Columbia 
Retirement Reform Act (sec. 4-625(2), D.C. Code) is amended by striking 
``having a commencing date after the effective date of such 
amendment.''.
    (b) Repeal of Relief Allowance or Compensation Increase.--Section 
301 of the District of Columbia Police and Firemen's Salary Act of 1953 
(sec. 4-605, D.C. Code) is repealed.

                   Subtitle B--Teachers' Contribution

SEC. 211. INCREASE IN CONTRIBUTION.

    The first sentence of section 1 of the Act entitled ``An Act for 
the retirement of public-school teachers in the District of Columbia'', 
approved August 7, 1946 (sec. 31-1221(a), D.C. Code), is amended by 
inserting after ``per centum'' the following: ``(or, with respect to 
each pay period which begins on or after October 1, 1996, 8 per 
centum)''.

SEC. 212. ESTABLISHMENT OF SINGLE ANNUAL COST-OF-LIVING ADJUSTMENT.

    Section 21(b) of the Act entitled ``An Act for the retirement of 
public-school teachers in the District of Columbia'', approved August 
7, 1946 (sec. 31-1241(b), D.C. Code) is amended--
            (1) in paragraph (1), by striking ``The Mayor shall--'' and 
        all that follows and inserting the following: ``On January 1 of 
        each year (or within a reasonable time thereafter), the Mayor 
        shall determine the per centum change in the price index for 
        the preceding year by determining the difference between the 
        index published for December of the preceding year and the 
        index published for December of the second preceding year.''; 
        and
            (2) by amending paragraph (2) to read as follows:
    ``(2) If (in accordance with paragraph (1)) the Mayor determines in 
a year (beginning with 1997) that the per centum change in the price 
index for the preceding year indicates a rise in the price index, each 
annuity having a commencing date on or before September 1 of the year 
shall, effective September 1 of the year, be increased by an amount 
equal to--
            ``(A) in the case of an annuity having a commencing date on 
        or before September 1 of such preceding year, the per centum 
        change computed under paragraph (1), adjusted to the nearest 
        \1/10\ of 1 per centum; or
            ``(B) in the case of an annuity having a commencing date 
        after September 1 of such preceding year, a pro rata increase 
        equal to the product of--
                    ``(i) \1/12\ of the per centum change computed 
                under paragraph (1), multiplied by
                    ``(ii) the number of months (not to exceed 12 
                months, counting any portion of a month as an entire 
                month) for which the annuity was payable before the 
                effective date of the increase, adjusted to the nearest 
                \1/10\ of 1 per centum.''.

                    Subtitle C--Judges' Contribution

SEC. 221. INCREASE IN CONTRIBUTION.

    (a) Amount of Withholding.--The first sentence of section 11-
1563(a), D.C. Code, is amended by inserting after ``per centum'' the 
following: ``(or, with respect to each pay period which begins on or 
after October 1, 1996, 4\1/2\ per centum)''.
    (b) Computation of Retirement Salary.--Section 11-1564(d)(1), D.C. 
Code, is amended by inserting after ``United States Code,'' the 
following: ``with respect to services performed before October 1, 1996, 
and equal to 4\1/2\ per centum of such salary, pay, or compensation 
with respect to services performed on or after October 1, 1996,''.

                       TITLE III--EFFECTIVE DATE

SEC. 301. EFFECTIVE DATE.

    The amendments made by this Act shall take effect October 1, 1996.

Ex Output:

TABLE OF CONTENTS: 
     Title I:  Federal Contribution to District of Columbia 
          Pension Funds 
     Title II:  Changes in Retirement Benefits 
          Subtitle A:  Police Officers' and Fire Fighters' 
               Contribution 
     Title III:  Effective Date 
          Subtitle B:  Teachers' Contribution 
          Subtitle C:  Judges' Contribution 
District of Columbia Pension Liability Funding Reform Act of1996 - Title I:  Federal Contribution to District of Columbia Pension Funds - Amends the District of Columbia Retirement Reform Act to increase and extend through FY 2036 the Federal contributions to the District of Columbia Police Officers and Fire Fighters', Teachers', and Judges' Retirement Funds. 
Title II:  Changes in Retirement Benefits - Subtitle A:  Police Officers' and Fire Fighters' Contribution
 - Amends the Policemen and Firemen's Retirement and Disability Act to increase retirement contributions withheld from the basic salary of members or officers of the Metropolitan Police force or the Fire Department of the District of Columbia. 
Provides for annual (currently, biannual) cost-of-living adjustments of retirement annuities for such individuals. 
Repeals provisions of the District of Columbia Police and Firemen's Salary Act of 1953 regarding pension relief allowances or retirement compensation increases for certain individuals. 
Subtitle B:  Teachers' Contribution
 - Increases retirement contributions withheld from the basic salary of District of Columbia public school teachers. 
Provides for annual (currently, biannual) cost-of-living adjustments for such individuals. 
Subtitle C:  Judges' Contribution
 - Increases retirement contributions withheld from the basic salary of District of Columbia judges. 
Title III:  Effective Date
 - Makes this Act effective on October 1, 1996.