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 ``America's Law Enforcement and Mental 
Health Project''.

SEC. 2. MENTAL HEALTH DIVERSION COURTS.

    (a) Amendment.--Part V of title I of the Omnibus Crime Control and 
Safe Streets Act of 1968 is amended to read as follows:

                ``PART V--MENTAL HEALTH DIVERSION COURTS

``SEC. 2201. GRANT AUTHORITY.

    ``The Attorney General may make grants to States, State courts, 
local courts, units of local government, and Indian tribal governments, 
acting directly or through agreements with other public or nonprofit 
entities, for 25 programs that involve--
            ``(1) continuing judicial supervision, including periodic 
        review at least every 45 days, over preliminarily qualified 
        offenders with mental illness, mental retardation, or co-
        occurring mental illness and substance abuse disorders who are 
        charged with nonviolent misdemeanors, for a period not to 
        exceed 1 year; and
            ``(2) the integrated administration of services, which 
        includes--
                    ``(A) specialized training of law enforcement and 
                judicial personnel to identify and address the unique 
                needs of a mentally ill or mentally retarded offender;
                    ``(B) voluntary diversion into outpatient or 
                inpatient mental health treatment that carries with it 
                the possibility of prosecution of the original criminal 
                charge if the mentally ill or mentally retarded 
                defendant is noncompliant with program requirements;
                    ``(C) centralized case management involving the 
                consolidation of all of a mentally ill or mentally 
                retarded defendant's misdemeanor cases, including 
                violations of misdemeanor probation, and the 
                coordination of all treatment plans of mental health 
                and social service providers; and
                    ``(D) life skills training, such as housing 
                placement, vocational training, education, job 
                placement, health care, and relapse prevention for each 
                participant who requires such services.

``SEC. 2202. DEFINITION.

    ``In this part the term `preliminarily qualified offender with 
mental illness, mental retardation, or co-occurring mental and 
substance abuse disorders' means a person who--
            ``(1)(A) previously or currently has been diagnosed by a 
        qualified mental health professional as having a mental 
        illness, mental retardation, or co-occurring mental illness and 
        substance abuse disorders; or
            ``(B) manifests obvious signs of mental illness, mental 
        retardation, or co-occurring mental illness and substance abuse 
        disorders during arrest or confinement or before any court; and
            ``(2) is deemed eligible for diversion by designated 
        judges.

``SEC. 2203. ADMINISTRATION.

    ``(a) Consultation.--The Attorney General shall consult with the 
Secretary of Health and Human Services and any other appropriate 
officials in carrying out this part.
    ``(b) Use of Components.--The Attorney General may utilize any 
component or components of the Department of Justice in carrying out 
this part.
    ``(c) Regulatory Authority.--The Attorney General shall issue 
regulations and guidelines necessary to carry out this part which 
include, but are not limited to, the methodologies and outcome measures 
proposed for evaluating each applicant program.
    ``(d) Applications.--In addition to any other requirements that may 
be specified by the Attorney General, an application for a grant under 
this part shall--
            ``(1) include a long-term strategy and detailed 
        implementation plan;
            ``(2) explain the applicant's inability to fund the program 
        adequately without Federal assistance;
            ``(3) certify that the Federal support provided will be 
        used to supplement, and not supplant, State, Indian tribal, and 
        local sources of funding that would otherwise be available;
            ``(4) identify related governmental or community 
        initiatives which complement or will be coordinated with the 
        proposal;
            ``(5) certify that there has been appropriate consultation 
        with all affected agencies and that there will be appropriate 
        coordination with all affected agencies in the implementation 
        of the program;
            ``(6) certify that participating offenders will be 
        supervised by one or more designated judges with responsibility 
        for the mental health diversion court program;
            ``(7) specify plans for obtaining necessary support and 
        continuing the proposed program following the conclusion of 
        Federal support; and
            ``(8) describe the methodology and outcome measures that 
        will be used in evaluating the program.

``SEC. 2204. APPLICATIONS.

    ``To request funds under this part, the chief executive or the 
chief justice of a State or the chief executive or chief judge of a 
unit of local government or Indian tribal government shall submit an 
application to the Attorney General in such form and containing such 
information as the Attorney General may reasonably require.

``SEC. 2205. FEDERAL SHARE.

    ``The Federal share of a grant made under this part may not exceed 
75 percent of the total costs of the program described in the 
application submitted under section 2205 for the fiscal year for which 
the program receives assistance under this part, unless the Attorney 
General waives, wholly or in part, the requirement of a matching 
contribution under this section. The use of the Federal share of a 
grant made under this part shall be limited to new expenses 
necessitated by the proposed diversion program, including the 
development of treatment services and the hiring and training of 
personnel. In-kind contributions may constitute a portion of the non-
Federal share of a grant.

``SEC. 2206. GEOGRAPHIC DISTRIBUTION.

    ``The Attorney General shall ensure that, to the extent 
practicable, an equitable geographic distribution of grant awards is 
made that considers the special needs of rural communities, Indian 
tribes, and Alaska Natives.

``SEC. 2207. REPORT.

    ``A State, Indian tribal government, or unit of local government 
that receives funds under this part during a fiscal year shall submit 
to the Attorney General a report in March of the following year 
regarding the effectiveness of this part.

``SEC. 2208. TECHNICAL ASSISTANCE, TRAINING, AND EVALUATION.

    ``(a) Technical Assistance and Training.--The Attorney General may 
provide technical assistance and training in furtherance of the 
purposes of this part.
    ``(b) Evaluations.--In addition to any evaluation requirements that 
may be prescribed for grantees, the Attorney General may carry out or 
make arrangements for evaluations of programs that receive support 
under this part.
    ``(c) Administration.--The technical assistance, training, and 
evaluations authorized by this section may be carried out directly by 
the Attorney General, in collaboration with the Secretary of Health and 
Human Services, or through grants, contracts, or other cooperative 
arrangements with other entities.''.
    (b) Technical Amendment.--The table of contents of title I of the 
Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3711 et 
seq.), is amended by inserting after part U the following:

                ``Part V--Mental Health Diversion Courts

``Sec. 2201. Grant authority.
``Sec. 2202. Definition.
``Sec. 2203. Administration.
``Sec. 2204. Applications.
``Sec. 2205. Federal share.
``Sec. 2206. Geographic distribution.
``Sec. 2207. Report.
``Sec. 2208. Technical assistance, training, and evaluation.''.
    (c) Authorization of Appropriations.--Section 1001(a) of title I of 
the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 
3793(a)), is amended by inserting after paragraph (19) the following:
    ``(20) There are authorized to be appropriated to carry out part V, 
$2,000,000 for each of fiscal years 2000 through 2004.''.
answer:
America's Law Enforcement and Mental Health Project - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to authorize the Attorney General to make grants to States, State courts, local courts, units of local government, and Indian tribal governments, acting directly or through agreements with other public or nonprofit entities, for 25 programs that involve: (1) continuing judicial supervision, including periodic review at least every 45 days, over preliminarily qualified offenders with mental illness, mental retardation, or co-occurring mental illness and substance abuse disorders who are charged with non-violent misdemeanors, for a period not to exceed one year; and (2) the integrated administration of services, which includes specialized training of law enforcement and judicial personnel to identify and address the unique needs of a mentally ill or mentally retarded offender, voluntary diversion into outpatient or inpatient mental health treatment that carries with it the possibility of prosecution of the original criminal charge if the mentally ill or mentally retarded defendant is noncompliant with program requirements, centralized case management involving the consolidation of all of a mentally ill or mentally retarded defendant's misdemeanor cases (including violations of misdemeanor probation) and the coordination of all treatment plans of mental health and social service providers, and life skills training. 
Defines "preliminarily qualified offender with mental illness, mental retardation, or co-occurring mental and substance abuse disorders" to mean a person who: (1) previously or currently has been diagnosed by a qualified mental health professional as having a mental illness, mental retardation, or co-occurring mental and substance abuse disorders or who manifests obvious signs of mental illness, mental retardation, or co-occurring mental and substance abuse disorders during arrest or confinement or before any court; and (2) is deemed eligible for diversion by designated judges. 
Directs the Attorney General to issue regulations and guidelines necessary to carry out this Act, including the methodologies and outcome measures proposed for evaluating each applicant program. 
Sets forth provisions regarding application requirements, the Federal cost share (75 percent), geographic distribution of grants, reporting requirements, and technical assistance, training, and evaluation.  Authorizes appropriations.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Border Security Enhancement Act of 
2006''.

                TITLE I--ALIEN SMUGGLER PROSECUTION ACT

SEC. 101. EFFECTIVE PROSECUTION OF ALIEN SMUGGLERS.

    (a) Findings.--The Congress finds as follows:
            (1) Recent experience shows that alien smuggling is 
        flourishing, is increasingly violent, and is highly profitable.
            (2) Alien smuggling operations also present terrorist and 
        criminal organizations with opportunities for smuggling their 
        members into the United States practically at will.
            (3) Alien smuggling is a lucrative business. Each year, 
        criminal organizations that smuggle or traffic in persons are 
        estimated to generate $9,500,000,000 in revenue worldwide.
            (4) Alien smuggling frequently involves dangerous and 
        inhumane conditions for smuggled aliens. Migrants are 
        frequently abused or exploited, both during their journey and 
        upon reaching the United States. Consequently, aliens smuggled 
        into the United States are at significant risk of physical 
        injury, abuse, and death.
            (5) Notwithstanding that alien smuggling poses a risk to 
        the United States as a whole, uniform guidelines for the 
        prosecution of smuggling offenses are not employed by the 
        various United States attorneys. Understanding that border-area 
        United States attorneys face an overwhelming workload, a lack 
        of sufficient prosecutions by certain United States attorneys 
        has encouraged additional smuggling, and demoralized Border 
        Patrol officers charged with enforcing our anti-smuggling laws.
    (b) Sense of Congress.--It is the sense of the Congress that the 
Attorney General should adopt, not later than 3 months after the date 
of the enactment of this Act, uniform guidelines for the prosecution of 
smuggling offenses to be followed by each United States attorney in the 
United States.
    (c) Additional Personnel.--In each of the fiscal years 2008 through 
2013, the Attorney General shall, subject to the availability of 
appropriations, increase by not less than 20 the number of attorneys in 
the offices of United States attorneys employed to prosecute cases 
under section 274 of the Immigration and Nationality Act (8 U.S.C. 
1324), as compared to the previous fiscal year.

                  TITLE II--CRIMINAL ALIEN REMOVAL ACT

SEC. 201. EXPEDITED REMOVAL FOR ALIENS INADMISSIBLE ON CRIMINAL 
              GROUNDS.

    (a) In General.--Section 238(b) of the Immigration and Nationality 
Act (8 U.S.C. 1228(b)) is amended--
            (1) in paragraph (1)--
                    (A) by striking ``Attorney General'' and inserting 
                ``Secretary of Homeland Security in the exercise of 
                discretion''; and
                    (B) by striking ``set forth in this subsection or'' 
                and inserting ``set forth in this subsection, in lieu 
                of removal proceedings under'';
            (2) in paragraph (3), by striking ``paragraph (1) until 14 
        calendar days'' and inserting ``paragraph (1) or (3) until 7 
        calendar days'';
            (3) by striking ``Attorney General'' each place it appears 
        in paragraphs (3) and (4) and inserting ``Secretary of Homeland 
        Security'';
            (4) in paragraph (5)--
                    (A) by striking ``described in this section'' and 
                inserting ``described in paragraph (1) or (2)''; and
                    (B) by striking ``the Attorney General may grant in 
                the Attorney General's discretion'' and inserting ``the 
                Secretary of Homeland Security or the Attorney General 
                may grant, in the discretion of the Secretary or 
                Attorney General, in any proceeding'';
            (5) by redesignating paragraphs (3), (4), and (5) as 
        paragraphs (4), (5), and (6), respectively; and
            (6) by inserting after paragraph (2) the following new 
        paragraph:
            ``(3) The Secretary of Homeland Security in the exercise of 
        discretion may determine inadmissibility under section 
        212(a)(2) (relating to criminal offenses) and issue an order of 
        removal pursuant to the procedures set forth in this 
        subsection, in lieu of removal proceedings under section 240, 
        with respect to an alien who--
                    ``(A) has not been admitted or paroled;
                    ``(B) has not been found to have a credible fear of 
                persecution pursuant to the procedures set forth in 
                section 235(b)(1)(B); and
                    ``(C) is not eligible for a waiver of 
                inadmissibility or relief from removal.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect on the date of the enactment of this Act but shall not 
apply to aliens who are in removal proceedings under section 240 of the 
Immigration and Nationality Act as of such date.

            TITLE III--BORDER TUNNEL PREVENTION ACT OF 2006

SEC. 301. CONSTRUCTION OF BORDER TUNNEL OR PASSAGE.

    (a) In General.--Chapter 27 of title 18, United States Code, is 
amended by adding at the end the following:
``Sec. 554. Border tunnels and passages
    ``(a) Any person who knowingly constructs or finances the 
construction of a tunnel or subterranean passage that crosses the 
international border between the United States and another country, 
other than a lawfully authorized tunnel or passage known to the 
Secretary of Homeland Security and subject to inspection by the Bureau 
of Immigration and Customs Enforcement, shall be imprisoned for not 
more than 20 years.
    ``(b) Any person who recklessly permits the construction or use of 
a tunnel or passage described in subsection (a) on land that the person 
owns or controls shall be imprisoned for not more than 10 years.
    ``(c) Any person who uses a tunnel or passage described in 
subsection (a) to unlawfully smuggle an alien, goods (in violation of 
section 545), controlled substances, weapons of mass destruction 
(including biological weapons), or a member of a terrorist organization 
(as defined in section 212(a)(3)(B)(vi) of the Immigration and 
Nationality Act (8 U.S.C. 1182(a)(3)(B)(vi))) shall be subject to twice 
the penalty that would have otherwise been imposed had the unlawful 
activity not made use of such a tunnel or passage.''.
    (b) Clerical Amendment.--The table of sections for chapter 27 of 
title 18, United States Code, is amended by adding at the end the 
following:

``Sec. 554. Border tunnels and passages.''.
    (c) Criminal Forfeiture.--Section 982(a)(6) of title 18, United 
States Code, is amended by inserting ``554,'' before ``1425,''.

SEC. 302. DIRECTIVE TO THE UNITED STATES SENTENCING COMMISSION.

    (a) In General.--Pursuant to its authority under section 994 of 
title 28, United States Code, and in accordance with this section, the 
United States Sentencing Commission shall promulgate or amend 
sentencing guidelines to provide for increased penalties for persons 
convicted of offenses described in section 554 of title 18, United 
States Code, as added by section 301.
    (b) Requirements.--In carrying out this section, the United States 
Sentencing Commission shall--
            (1) ensure that the sentencing guidelines, policy 
        statements, and official commentary reflect the serious nature 
        of the offenses described in section 554 of title 18, United 
        States Code, and the need for aggressive and appropriate law 
        enforcement action to prevent such offenses;
            (2) provide adequate base offense levels for offenses under 
        such section;
            (3) account for any aggravating or mitigating circumstances 
        that might justify exceptions, including--
                    (A) the use of a tunnel or passage described in 
                subsection (a) of such section to facilitate other 
                felonies; and
                    (B) the circumstances for which the sentencing 
                guidelines currently provide applicable sentencing 
                enhancements;
            (4) ensure reasonable consistency with other relevant 
        directives, other sentencing guidelines, and statutes;
            (5) make any necessary and conforming changes to the 
        sentencing guidelines and policy statements; and
            (6) ensure that the sentencing guidelines adequately meet 
        the purposes of sentencing set forth in section 3553(a)(2) of 
        title 18, United States Code.
answer:
Border Security Enhancement Act of 2006 - Expresses the sense of Congress that the Attorney General should adopt uniform guidelines for the prosecution of smuggling offenses.

Directs the Attorney General, subject to the availability of appropriations, to increase the number of U.S. attorneys employed to prosecute alien smuggling cases by at least 20 in each of FY2008-FY2013.

Amends the Immigration and Nationality Act to authorize the Secretary of Homeland Security to determine inadmissibility based on criminal grounds under an expedited removal process for an alien who: (1) has not been admitted or paroled; (2) has not been found to have a credible fear of persecution; and (3) is not eligible for a waiver of inadmissibility or relief from removal.

Authorizes the Secretary to execute an order of removal seven days (currently, 14 days) after it's issuance.

Amends the federal criminal code to prohibit the knowing construction or financing of an unauthorized tunnel or subterranean passage that crosses the international border between the United States and another country.

Imposes a 20-year maximum prison term for such offense. Imposes a 10-year maximum prison term on any person who recklessly permits the construction or use of such a tunnel or passage on land that such person owns or controls.

Doubles penalties for persons who use such a tunnel or passage to unlawfully smuggle an alien, illegal goods, controlled substances, weapons of mass destruction, or members of a terrorist organization.

Subjects to forfeiture any property involved in, or traceable to, the construction or financing of such a tunnel or passage.

Directs the U.S. Sentencing Commission to promulgate or amend sentencing guidelines to provide for increased penalties for persons convicted of criminal offenses related to the construction or financing of such a tunnel or passage.


question:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Middle Class Tax 
Relief Act of 1993''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

            TITLE I--TAX RELIEF FOR MIDDLE-INCOME TAXPAYERS

SEC. 101. INCREASE IN PERSONAL EXEMPTION AMOUNT.

    (a) In General.--Paragraph (1) of section 151(d) (defining 
exemption amount) is amended to read as follows:
            ``(1) In general.--Except as otherwise provided in this 
        subsection, the term `exemption amount' means the sum of--
                    ``(A) a regular exemption amount equal to $2,000, 
                and
                    ``(B) an additional exemption amount equal to 
                $1,000, in the case of a middle-income taxpayer.''
    (b) Phaseout of Additional Exemption Amount.--Subsection (d) of 
section 151 is amended by redesignating paragraph (4) as paragraph (5), 
and by inserting after paragraph (3) the following new paragraph:
            ``(4) Special rules relating to middle-income taxpayer 
        additional exemption amount.--
                    ``(A) Definition of middle-income taxpayer.--
                            ``(i) In general.--For purposes of this 
                        subsection, the term `middle-income taxpayer' 
                        means a taxpayer whose adjusted gross income 
                        for the taxable year does not exceed the 
                        applicable maximum dollar amount.
                            ``(ii) Applicable maximum dollar amount.--
                        For purposes of this paragraph, the term 
                        `applicable maximum dollar amount' means--
                                    ``(I) $102,000 in the case of a 
                                joint return or a surviving spouse (as 
                                defined in section 2(a)),
                                    ``(II) $87,300 in the case of a 
                                head of household (as defined in 
                                section 2(b)),
                                    ``(III) $61,000 in the case of an 
                                individual who is not married and is 
                                not a surviving spouse or head of 
                                household, and
                                    ``(IV) $51,000 in the case of a 
                                married individual filing a separate 
                                return.
                    ``(B) Phaseout of additional exemption amount.--
                            ``(i) In general.--In the case of any 
                        middle-income taxpayer whose adjusted gross 
                        income exceeds the applicable transition dollar 
                        amount, the additional exemption amount shall 
                        be reduced by the amount determined under 
                        clause (ii).
                            ``(ii) Amount of reduction.--The amount 
                        determined under this clause with respect to 
                        the additional exemption amount shall be the 
                        amount which bears the same ratio to the 
                        additional exemption amount as--
                                    ``(I) the excess of the taxpayer's 
                                adjusted gross income for the taxable 
                                year over the applicable transition 
                                dollar amount, bears to
                                    ``(II) the excess of the applicable 
                                maximum dollar amount over the 
                                applicable transition dollar amount.
                            ``(iii) Applicable transition dollar 
                        amount.--For purposes of this subparagraph, the 
                        term `applicable transition dollar amount' 
                        means--
                                    ``(I) $47,000 in the case of a 
                                joint return or a surviving spouse (as 
                                defined in section 2(a)),
                                    ``(II) $37,000 in the case of a 
                                head of household (as defined in 
                                section 2(b)),
                                    ``(III) $28,000 in the case of an 
                                individual who is not married and is 
                                not a surviving spouse or head of 
                                household, and
                                    ``(IV) $23,500 in the case of a 
                                married individual filing a separate 
                                return.''
    (c) Inflation Adjustments.--Paragraph (5) of section 151(d) (as so 
redesignated by subsection (b) of this section) is amended by adding at 
the end the following new subparagraph:
                    ``(C) Adjustments relating to additional exemption 
                amount.--In the case of any taxable year beginning in a 
                calendar year after 1994, the dollar amount contained 
                in paragraph (1)(B) and each dollar amount contained in 
                paragraph (4) shall be increased by an amount equal 
                to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment under 
                        section 1(f)(3) for the calendar year in which 
                        the taxable year begins, determined by 
                        substituting `calendar year 1993' for `calendar 
                        year 1989' in subparagraph (B) of such 
                        section.''
    (d) Conforming Amendments.--
            (1) Paragraph (6) of section 1(f) is amended by striking 
        ``section 151(d)(4)'' each place it appears and inserting 
        ``section 151(d)(5)''.
            (2) Paragraph (3) of section 151(d) is amended--
                    (A) in the paragraph caption, by inserting ``of 
                regular exemption amount'' after ``Phaseout'', and
                    (B) in subparagraph (A), by inserting ``regular'' 
                before ``exemption amount''.
            (3) Subparagraph (A) of section 151(d)(5) (as so 
        redesignated by subsection (b) of this section) is amended--
                    (A) in the matter preceding clause (i) by striking 
                ``paragraph (1)'' and inserting ``paragraph (1)(A)'', 
                and
                    (B) by striking ``basic'' in the heading and 
                inserting ``regular''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1993.

                      TITLE II--REVENUE PROVISIONS

SEC. 201. INCREASE IN RATE OF INDIVIDUAL INCOME TAX FOR HIGH-INCOME 
              TAXPAYERS.

    (a) In General.--
            (1) Married individuals filing joint returns and surviving 
        spouses.--Subsection (a) of section 1 (relating to tax imposed 
        on married individuals filing joint returns and surviving 
        spouses) is amended by striking the item beginning ``Over 
        $78,400'' and inserting the following new items:

    ``Over $78,400 but not over 
        $100,000.
                                        $17,733.50, plus 31% of the 
                                                excess over $78,400.
    ``Over $100,000................
                                        $24,429.50, plus 36% of the 
                                                excess over $100,000.''
            (2) Heads of households.--Subsection (b) of section 1 
        (relating to tax imposed on heads of households) is amended by 
        striking the item beginning ``Over $67,200'' and inserting the 
        following new items:

    ``Over $67,200 but not over 
        $85,000.
                                        $15,429.50, plus 31% of the 
                                                excess over $67,200.
    ``Over $85,000.................
                                        $20,947.50, plus 36% of the 
                                                excess over $85,000.''
            (3) Unmarried individuals (other than surviving spouses and 
        heads of households).--Subsection (c) of section 1 (relating to 
        tax imposed on unmarried individuals, other than surviving 
        spouses and heads of households) is amended by striking the 
        item beginning ``Over $47,050'' and inserting the following new 
        items:

    ``Over $47,050 but not over 
        $70,000.
                                        $10,645.50, plus 31% of the 
                                                excess over $47,050.
    ``Over $70,000.................
                                        $17,760, plus 36% of the excess 
                                                over $70,000.''
            (4) Married individuals filing separate returns.--
        Subsection (d) of section 1 (relating to tax imposed on married 
        individuals filing separate returns) is amended by striking the 
        item beginning ``Over $39,200'' and inserting the following new 
        items:

    ``Over $39,200 but not over 
        $50,000.
                                        $8,866.75, plus 31% of the 
                                                excess over $39,200.
    ``Over $50,000.................
                                        $12,214.75, plus 36% of the 
                                                excess over $50,000.''
            (5) Estates and trusts.--Subsection (e) of section 1 
        (relating to tax imposed on estates and trusts) is amended by 
        striking the item beginning ``Over $9,900'' and inserting the 
        following new items:

    ``Over $9,900 but not over 
        $12,600.
                                        $2,343, plus 31% of the excess 
                                                over $9,900.
    ``Over $12,600.................
                                        $3,180, plus 36% of the excess 
                                                over $12,600.''
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1993.

SEC. 202. SURTAX ON INDIVIDUALS WITH INCOMES OVER $225,000.

    (a) General Rule.--Subchapter A of chapter 1 (relating to 
determination of tax liability) is amended by adding at the end the 
following new part:

     ``PART VIII--SURTAX ON INDIVIDUALS WITH INCOMES OVER $225,000

                              ``Sec. 59B. Surtax on section 1 tax.
                              ``Sec. 59C. Surtax on minimum tax.
                              ``Sec. 59D. Special rules.

``SEC. 59B. SURTAX ON SECTION 1 TAX.

    ``In the case of an individual who has taxable income for the 
taxable year in excess of $225,000, the amount of the tax imposed under 
section 1 for such taxable year shall be increased by 15 percent of the 
amount which bears the same ratio to the tax imposed under section 1 
(determined without regard to this section) as--
            ``(1) the amount by which the taxable income of such 
        individual for such taxable year exceeds $225,000, bears to
            ``(2) the total amount of such individual's taxable income 
        for such taxable year.

``SEC. 59C. SURTAX ON MINIMUM TAX.

    ``In the case of an individual who has alternative minimum taxable 
income for the taxable year in excess of $225,000, the amount of the 
tentative minimum tax determined under section 55 for such taxable year 
shall be increased by 2.5 percent of the amount by which the 
alternative minimum taxable income of such taxpayer for the taxable 
year exceeds $225,000.

``SEC. 59D. SPECIAL RULES.

    ``(a) Surtax to Apply to Estates and Trusts.--For purposes of this 
part, the term `individual' includes any estate or trust taxable under 
section 1.
    ``(b) Treatment of Married Individuals Filing Separate Returns.--In 
the case of a married individual (within the meaning of section 7703) 
filing a separate return for the taxable year, sections 59B and 59C 
shall be applied by substituting `$112,500' for `$225,000'.
    ``(c) Coordination With Other Provisions.--The provisions of this 
part shall be applied--
            ``(1) after the application of section 1(h), but
            ``(2) before the application of any other provision of this 
        title which refers to the amount of tax imposed by section 1 or 
        55, as the case may be.''
    (b) Clerical Amendment.--The table of parts for such subchapter A 
is amended by adding at the end the following new item:

                              ``Part VIII. Surtax on individuals with 
                                        incomes over $225,000.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1993.

SEC. 203. INCREASE IN RATE OF CORPORATE INCOME TAX.

    (a) In General.--Subparagraph (C) of section 11(b)(1) (relating to 
amount of tax) is amended by striking ``34 percent'' and inserting ``36 
percent''.
    (b) Conforming Amendment.--Paragraph (2) of section 11(b) (relating 
to ineligibility of personal service corporations for graduated rate) 
is amended by striking ``34 percent'' and inserting ``36 percent''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1993.

SEC. 204. INCREASE IN RATE OF INDIVIDUAL ALTERNATIVE MINIMUM TAX.

    (a) In General.--Subparagraph (A) of section 55(b)(1) (relating to 
tentative minimum tax) is amended by striking ``24 percent'' and 
inserting ``27 percent''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1993.
answer:

TABLE OF CONTENTS: 
     Title I:  Tax Relief for Middle-Income Taxpayers 
     Title II:  Revenue Provisions 
Middle Class Tax Relief Act of 1993 - 
Title I:  Tax Relief for Middle-Income Taxpayers
 - Amends the Internal Revenue Code to provide an additional exemption amount ($1,000) to the regular personal exemption ($2,000) for middle-income taxpayers.  Specifies the maximum gross income amounts for such taxpayers.  Provides a formula for reducing the additional exemption amount for middle-income taxpayers whose incomes exceed certain transitional dollar amounts.  Provides for inflation adjustments of amounts under this title. 
Title II:  Revenue Provisions
 - Increases the individual income tax rates for certain high-income taxpayers. 
Imposes a surtax on the individual tax rate or the alternative minimum tax rate for individuals whose incomes exceed $225,000. 
Increases the rates of corporate income tax and of alternative minimum tax.