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

Example Input: SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986 
(relating to unified credit against estate tax) is amended to read as 
follows:
    ``(c) Applicable Credit Amount.--
            ``(1) In general.--For purposes of this section, the 
        applicable credit amount is the amount of the tentative tax 
        which would be determined under section 2001(c) if the amount 
        with respect to which such tentative tax is to be computed were 
        equal to the applicable exclusion amount.
            ``(2) Applicable exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.''.
    (b) Maximum Estate Tax Rate Equal to 45 Percent.--
            (1) In general.--Subsection (c) of section 2001 of the 
        Internal Revenue Code of 1986 (relating to imposition and rate 
        of tax) is amended--
                    (A) by striking ``but not over $2,000,000'' in the 
                table contained in paragraph (1),
                    (B) by striking the last 2 items in such table,
                    (C) by striking ``(1) in general.--'', and
                    (D) by striking paragraph (2).
            (2) Conforming amendment.--Paragraphs (1) and (2) of 
        section 2102(b) of such Code are amended to read as follows:
            ``(1) In general.--A credit in an amount that would be 
        determined under section 2010 as the applicable credit amount 
        if the applicable exclusion amount were $60,000 shall be 
        allowed against the tax imposed by section 2101.
            ``(2) Residents of possessions of the united states.--In 
        the case of a decedent who is considered to be a `nonresident 
        not a citizen of the United States' under section 2209, the 
        credit allowed under this subsection shall not be less than the 
        proportion of the amount that would be determined under section 
        2010 as the applicable credit amount if the applicable 
        exclusion amount were $175,000 which the value of that part of 
        the decedent's gross estate which at the time of the decedent's 
        death is situated in the United States bears to the value of 
        the decedent's entire gross estate, wherever situated.''.
    (c) Modifications of Estate and Gift Taxes To Reflect Differences 
in Unified Credit Resulting From Different Tax Rates.--
            (1) Estate tax.--
                    (A) In general.--Section 2001(b)(2) of the Internal 
                Revenue Code of 1986 (relating to computation of tax) 
                is amended by striking ``if the provisions of 
                subsection (c) (as in effect at the decedent's death)'' 
                and inserting ``if the modifications described in 
                subsection (g)''.
                    (B) Modifications.--Section 2001 of such Code is 
                amended by adding at the end the following new 
                subsection:
    ``(g) Modifications to Gift Tax Payable To Reflect Different Tax 
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or 
more gifts, the rates of tax under subsection (c) in effect at the 
decedent's death shall, in lieu of the rates of tax in effect at the 
time of such gifts, be used both to compute--
            ``(1) the tax imposed by chapter 12 with respect to such 
        gifts, and
            ``(2) the credit allowed against such tax under section 
        2505, including in computing--
                    ``(A) the applicable credit amount under section 
                2505(a)(1), and
                    ``(B) the sum of the amounts allowed as a credit 
                for all preceding periods under section 2505(a)(2).
        For purposes of paragraph (2)(A), the applicable credit amount 
        for any calendar year before 1998 is the amount which would be 
        determined under section 2010(c) if the applicable exclusion 
        amount were the dollar amount under section 6018(a)(1) for such 
        year.''.
            (2) Gift tax.--Section 2505(a) of such Code (relating to 
        unified credit against gift tax) is amended by adding at the 
        end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar year, the 
rates of tax in effect under section 2502(a)(2) for such calendar year 
shall, in lieu of the rates of tax in effect for preceding calendar 
periods, be used in determining the amounts allowable as a credit under 
this section for all preceding calendar periods.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.
    (e) Additional Modifications to Estate Tax.--
            (1) In general.--Subtitles A and E of title V of the 
        Economic Growth and Tax Relief Reconciliation Act of 2001, and 
        the amendments made by such subtitles, are hereby repealed; and 
        the Internal Revenue Code of 1986 shall be applied as if such 
        subtitles, and amendments, had never been enacted.
            (2) Sunset not to apply.--
                    (A) Subsection (a) of section 901 of the Economic 
                Growth and Tax Relief Reconciliation Act of 2001 is 
                amended by striking ``this Act'' and all that follows 
                and inserting ``this Act (other than title V) shall not 
                apply to taxable, plan, or limitation years beginning 
                after December 31, 2010.''.
                    (B) Subsection (b) of such section 901 is amended 
                by striking ``, estates, gifts, and transfers''.
            (3) Repeal of deadwood.--
                    (A) Sections 2011, 2057, and 2604 of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) The table of sections for part II of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2011.
                    (C) The table of sections for part IV of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2057.
                    (D) The table of sections for subchapter A of 
                chapter 13 of such Code is amended by striking the item 
                relating to section 2604.
    (f) Sense of the Senate Regarding Revenue Neutrality.--It is the 
sense of the Senate that any reduction in Federal revenues resulting 
from the provisions of, and amendments made by, this section should be 
fully offset.
Example Output: Amends the Internal Revenue Code to: (1) restore the unified credit against the estate and gift tax after 2009; (2) establish the amount of such credit at $3.5 million adjusted for inflation in calendar years after 2010; and (3) reduce the maximum estate and gift tax rate to 45%.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Motorcoach Safety, Accountability, 
and Technology Act of 2013''.

SEC. 2. BRAKE PERFORMANCE INSPECTIONS.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations to ensure that an 
individual conducts, before each trip of a motorcoach carried out by a 
provider of motorcoach services, a brake performance inspection for 
that motorcoach to ensure that the brake performance satisfies all 
requirements under Federal law.

SEC. 3. BRAKE MONITORING SYSTEMS.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations that--
            (1) establish minimum performance standards for any 
        electronic system onboard a motorcoach that is used to monitor 
        the performance of an air brake system of that motorcoach; and
            (2) require that each motorcoach with an air brake system, 
        if manufactured after the date that is 2 years after the 
        effective date of the standards established under paragraph 
        (1), be equipped with such an electronic system.

SEC. 4. AUTOMATIC EMERGENCY BRAKING AND COLLISION WARNING SYSTEMS.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations requiring that each 
motorcoach manufactured after the effective date of such regulations be 
equipped with--
            (1) an automatic emergency braking system; and
            (2) a collision warning system.

SEC. 5. LANE DEPARTURE WARNING SYSTEMS.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations requiring that each 
motorcoach manufactured after the effective date of such regulations, 
and with a gross vehicle weight rating of more than 10,000 pounds, be 
equipped with a lane departure warning system.

SEC. 6. SPEED LIMITING DEVICES.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations requiring that each 
motorcoach manufactured after the effective date of such regulations be 
equipped with a device that limits the speed at which the motorcoach 
may travel to not more than 70 miles per hour.

SEC. 7. ADDITIONAL REGULATION REQUIREMENTS.

    In issuing regulations under sections 3, 4, 5, and 6 of this Act, 
the Secretary of Transportation shall--
            (1) require that the technologies mandated for motorcoaches 
        under those sections be tamper resistant; and
            (2) establish a process for certifying compliance with the 
        regulations.

SEC. 8. RETROFITTING.

    (a) Study.--The Secretary of Transportation shall conduct a study 
on the feasibility of requiring that motorcoaches, if not manufactured 
with the technologies referenced in sections 3, 4, 5, and 6 of this 
Act, be retrofitted with such technologies.
    (b) Report.--Not later than 3 years after the date of enactment of 
this Act, the Secretary shall submit to Congress a report on the 
findings of the study conducted under subsection (a).

SEC. 9. REGROOVED, RECAPPED, AND RETREADED TIRES.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations that establish 
standards for the use of regrooved, recapped, or retreaded tires on a 
motorcoach.

SEC. 10. MOTOR CARRIER SAFETY ASSISTANCE PROGRAM.

    Section 31102(b)(2) of title 49, United States Code, is amended by 
striking subparagraph (X) and inserting the following:
                    ``(X) except in the case of an imminent or obvious 
                safety hazard, ensures that an inspection of a vehicle 
                transporting passengers for a motor carrier of 
                passengers is conducted at a station, terminal, border 
                crossing, maintenance facility, destination, weigh 
                station, rest stop, turnpike service area, or a 
                location where adequate food, shelter, and sanitation 
                facilities are available for passengers and reasonable 
                accommodation is available for passengers with 
                disabilities; and''.

SEC. 11. DEFINITIONS.

    In this Act, the following definitions apply:
            (1) Motorcoach.--The term ``motorcoach'' has the meaning 
        given that term in section 32702(6) of MAP-21, except that the 
        reference in such section to section 3038(a)(3) of the 
        Transportation Equity Act for the 21st Century (49 U.S.C. 5310 
        note) shall be treated as referring to such section 3038(a)(3) 
        as in effect on the day before the date of enactment of MAP-21.
            (2) Provider of motorcoach services.--The term ``provider 
        of motorcoach services'' has the meaning given that term in 
        section 32702(10) of MAP-21, except that the term 
        ``motorcoach'', as used in such section, shall be treated as 
        having the meaning given such term under paragraph (1) of this 
        section.
Example Output: Motorcoach Safety, Accountability, and Technology Act of 2013 - Directs the Secretary of Transportation (DOT) to issue regulations to ensure that an individual conducts a brake performance inspection before each motorcoach trip to ensure that the brake performance satisfies all federal law requirements. Directs the Secretary to issue regulations to: (1) establish minimum performance standards for onboard electronic air brake monitoring systems for motorcoaches, (2) require motorcoaches to be equipped with automatic emergency braking and collision warning systems, (3) require motorcoaches with a gross vehicle weight rating of more than 10,000 pounds to be equipped with a lane departure warning system, and (4) require motorcoaches to be equipped with a device to limit maximum speed to 70 miles per hour. Requires the Secretary to make such technologies tamper resistant. Directs the Secretary to study the feasibility of requiring motorcoaches be retrofitted with such technologies. Directs the Secretary to issue regulations to establish standards for motorcoaches to use regrooved, recapped, or retreaded tires. Revises Motor Carrier Safety Assistance Program requirements.  Requires the Secretary to approve plans under which states agree to assume responsibility for improving motor carrier safety and adopt and to enforce commercial motor vehicle safety, hazardous materials transportation safety, or compatible regulations, standards, and orders if the plan ensures that (except in the case of an imminent or obvious safety hazard) an inspection of a passenger motorcoach is conducted at a station, terminal, border crossing maintenance facility, and destination (as under current law), but also a weigh station, rest stop, turnpike service area, or other location where adequate food, shelter, and sanitation facilities are available for passengers as well as passengers with disabilities. 

Example Input: SECTION 1. DECONTAMINATION AND USE OF FORMER BOMBARDMENT AREA ON ISLAND 
              OF CULEBRA.

    (a) Findings.--Congress makes the following findings:
            (1) Culebra Island, Puerto Rico, is located approximately 
        17 miles from the east coast of Puerto Rico's main island, and 
        the Navy conducted ship-to-shore bombing exercises and other 
        live-fire training activities for over 70 years in unpopulated 
        areas of Culebra and its surrounding waters.
            (2) In 1975, Congress required the Navy to close its 
        operations on Culebra in response to long-standing concerns 
        among the residents about safety, health, and environmental 
        risks. The Navy moved its operations to nearby training 
        facilities on Vieques Island, which were closed in 2003 due to 
        similar concerns.
            (3) Although the Navy's facilities on Culebra closed in 
        1975, the Department of Defense did not begin to address the 
        cleanup of these areas until Congress enacted specific 
        authorities for the cleanup of former United States military 
        sites in section 211 of the Superfund Amendments and 
        Reauthorization Act of 1986 (Public Law 99-499). With these 
        authorities, the Army Corps of Engineers added Culebra to the 
        Formerly Used Defense Sites Program in 1991, and for several 
        years thereafter, performed relatively limited cleanup of 
        unexploded ordnance from the surface.
            (4) In 2003, the Governor of Puerto Rico, Sila M. Calderon, 
        requested that the Environmental Protection Agency add both 
        Culebra and Vieques to the National Priorities List of the most 
        hazardous sites. In 2005, the Environmental Protection Agency 
        added Vieques to the National Priorities List, but delayed its 
        listing decision for Culebra. Instead, Puerto Rico and the Army 
        Corps of Engineers decided to address the cleanup of Culebra 
        under a separate agreement, under which the Army Corps of 
        Engineers has begun to plan a more comprehensive removal of 
        unexploded ordnance on Culebra.
            (5) The Army Corps of Engineers had spent $11,100,000 as of 
        the end of fiscal year 2007 on the cleanup of Culebra and 
        estimated that another $92,600,000 would be needed to complete 
        planned cleanup actions. These amounts pale in comparison to 
        the $77,600,000 the Navy has already spent, and the 
        $253,100,000 the Navy plans to spend in the future, to complete 
        the cleanup of Vieques.
            (6) The more limited scope of the cleanup on Culebra has 
        become a rising issue. The greater funding for Vieques is not 
        based on differing conditions on the islands. Both were used 
        for the same types of training exercises for several decades 
        and are likely to contain similar hazards.
            (7) Instead, the discrepancy is primarily attributable to 
        the fact that certain of the most potentially hazardous areas 
        on Culebra, including the Northwest Peninsula and Flamenco 
        Beach, have been excluded from Federal cleanup plans because 
        the Corps of Engineers maintains that a 1974 Federal law 
        prohibits the Army Corps of Engineers from conducting cleanup 
        in those areas.
            (8) Section 204(c) of the Military Construction 
        Authorization Act, 1974 (Public Law 93-166; 87 Stat. 668) 
        prohibited land uses in the ``present'' (at the time of 
        enactment) bombardment zone on Culebra that would require 
        cleanup at the expense of the Federal Government.
            (9) Puerto Rico asserts that specific authorities for the 
        cleanup of former United States military sites enacted later by 
        Congress in Public Law 99-499 superseded this prohibition. 
        Despite these later authorities, the Army Corps of Engineers 
        maintains that the prohibition still stands to exclude certain 
        areas of Culebra from Federal cleanup funds that otherwise are 
        available to all other former United States military sites in 
        the 50 States and United States territories.
            (10) Based on its interpretation, the Army Corps of 
        Engineers has not included the Northwest Peninsula and Flamenco 
        Beach in the scope of its cleanup plan for Culebra. Because the 
        Northwest Peninsula and Flamenco Beach likely contain the 
        greatest amounts of unexploded ordnance on Culebra, public 
        concern has grown about the exclusion of these areas from the 
        cleanup effort.
            (11) Section 2872 of H.R. 5658 of the 110th Congress, as 
        passed by the House of Representatives, would have repealed the 
        prohibition in the 1974 statute, allowing the Army Corps of 
        Engineers to expend funds to address potential human health, 
        safety, and environmental risks in the Northwest Peninsula and 
        Flamenco Beach.
    (b) Repeal.--Section 204 of the Military Construction Authorization 
Act, 1974 (Public Law 93-166; 87 Stat. 668) is amended by striking 
subsection (c).
Example Output:
Amends the Military Construction Act, 1974 to repeal the prohibition against use of the former bombardment area on the island of Culebra (Puerto Rico) for any purpose that would require decontamination of the area at U.S. expense.