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

Q: SECTION 1. INCREASE IN CONTRIBUTION LIMITS AND AMOUNTS AT WHICH PHASE 
              OUT OF DEDUCTION BEGINS FOR INDIVIDUAL RETIREMENT ACCOUNT 
              CONTRIBUTIONS.

    (a) Increase in Maximum Amount of Contribution to Individual 
Retirement Accounts.--
            (1) In general.--Subparagraph (A) of section 219(b)(1) of 
        the Internal Revenue Code of 1986 (relating to maximum amount 
        of deduction) is amended by striking ``$2,000'' and inserting 
        ``the applicable amount''.
            (2) Applicable amount.--Subsection (b) of section 219 of 
        such Code is amended by adding at the end the following new 
        paragraph:
            ``(5) Applicable amount.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `applicable amount' means--
                            ``(i) for any taxable year beginning in 
                        1997, $2,500,
                            ``(ii) for any taxable year beginning after 
                        1997 and before 2006, the applicable amount 
                        determined under this paragraph for the 
                        preceding taxable year, increased by $500, and
                            ``(iii) for any taxable year beginning 
                        after 2005, $7,000.
                    ``(B) Inflation adjustment.--In the case of a 
                taxable year beginning in a calendar year after 2006, 
                the $7,000 amount contained in subparagraph (A)(iii) 
                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 2005' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10, such amount shall be rounded 
                to the nearest multiple of $10.''
    (b) Increase of Amounts at Which Phase-Out Of Deduction For IRA 
Contributions Begins.--
            (1) In general.--Clauses (i) and (ii) of section 
        219(g)(3)(B) of such Code (relating to limitation on deduction 
        for active participants in certain pension plans) are amended 
        to read as follows:
                            ``(i) in the case of a taxpayer filing a 
                        joint return--
                                    ``(I) for taxable years beginning 
                                in 1997, $50,000,
                                    ``(II) for taxable years beginning 
                                after 1997 and before 2003, the 
                                applicable dollar amount determined 
                                under this subclause for the preceding 
                                taxable year, increased by $10,000, and
                                    ``(III) for taxable years beginning 
                                after 2002, $110,000.
                            ``(ii) in the case of any other taxpayer 
                        (other than a married individual filing a 
                        separate return)--
                                    ``(I) for taxable years beginning 
                                in 1997, $30,000,
                                    ``(II) for taxable years beginning 
                                after 1997 and before 2003, the 
                                applicable dollar amount determined 
                                under this subclause for the preceding 
                                taxable year, increased by $5,000, and
                                    ``(III) for taxable years beginning 
                                after 2002, $60,000, and''
            (2) Inflation adjustment.--Paragraph (3) of section 219(g) 
        of such Code is amended by adding at the end the following new 
        subparagraph:
                    ``(C) Inflation adjustment.--In the case of a 
                taxable year beginning in a calendar year after 2003, 
                the $110,000 amount contained in subparagraph 
                (B)(i)(III) and the $60,000 amount contained in 
                subparagraph (B)(ii)(III) shall each 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 2004' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $100, such amount shall be rounded 
                to the nearest multiple of $100.''
    (c) Conforming Amendments.--
            (1) Paragraph (1) of section 408(a) of such Code is amended 
        by striking ``$2,000'' and inserting ``the applicable amount 
        (as in effect under section 219(b) for such taxable year)''.
            (2) Subparagraph (B) of section 408(b)(2) of such Code is 
        amended by striking ``$2,000'' and inserting ``the applicable 
        amount in effect under section 219(b) for the taxable year of 
        such individual''.
            (3) Subsection (b) of section 408 of such Code is amended 
        in the last sentence by striking `$2,000'' and inserting ``the 
        applicable amount in effect under section 219(b) for such 
        taxable year''.
            (4) Subparagraph (A) of section 408(d)(5) of such Code is 
        amended by striking ``dollar amount'' and inserting 
        ``applicable amount''.
            (5) Subsection (j) of section 408 of such Code is amended 
        by striking ``$2,000'' and inserting ``applicable''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1996.

SEC. 2. PENALTY-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS, 
              401(k) PLANS, ETC.

    (a) Distributions Related to First Homes, Education, or Adoption.--
            (1) In general.--Paragraph (2) of section 72(t) (relating 
        to exceptions to 10-percent additional tax on early 
        distributions from qualified retirement plans) is amended by 
        adding at the end the following new subparagraph:
                    ``(E) Certain distributions from individual 
                retirement plans, 401(k) plans, etc.--Distributions to 
                an individual from an individual retirement plan, or 
                from amounts attributable to employer contributions 
                made pursuant to elective deferrals described in 
                subparagraph (A) or (C) of section 402(g)(3) or section 
                501(c)(18)(D)(iii), to the extent such distributions do 
                not exceed the sum of--
                            ``(i) qualified first-time homebuyer 
                        distributions (as defined in paragraph (7)) 
                        made during the taxable year,
                            ``(ii) qualified education expenses (as 
                        defined in paragraph (8)) of the taxpayer for 
                        the taxable year, and
                            ``(iii) qualified adoption expenses (as 
                        defined in section 23(d), determined without 
                        regard to section 23(d)(2)(B)) paid or incurred 
                        by the taxpayer during the taxable year.''
            (2) Definitions.--Section 72(t) is amended by adding at the 
        end the following new paragraphs:
            ``(7) Qualified first-time homebuyer distributions.--For 
        purposes of paragraph (2)(E)(i)--
                    ``(A) In general.--The term `qualified first-time 
                homebuyer distribution' means any payment or 
                distribution received by an individual to the extent 
                such payment or distribution is used by the individual 
                before the close of the 60th day after the day on which 
                such payment or distribution is received to pay 
                qualified acquisition costs with respect to a principal 
                residence of a first-time homebuyer who is such 
                individual, the spouse of such individual, or any 
                child, grandchild, or ancestor of such individual or 
                the individual's spouse.
                    ``(B) Qualified acquisition costs.--For purposes of 
                this paragraph, the term `qualified acquisition costs' 
                means the costs of acquiring, constructing, or 
                reconstructing a residence. Such term includes any 
                usual or reasonable settlement, financing, or other 
                closing costs.
                    ``(C) First-time homebuyer; other definitions.--For 
                purposes of this paragraph--
                            ``(i) First-time homebuyer.--The term 
                        `first-time homebuyer' means any individual 
                        if--
                                    ``(I) such individual (and if 
                                married, such individual's spouse) had 
                                no present ownership interest in a 
                                principal residence during the 2-year 
                                period ending on the date of 
                                acquisition of the principal residence 
                                to which this paragraph applies, and
                                    ``(II) subsection (h) or (k) of 
                                section 1034 did not suspend the 
                                running of any period of time specified 
                                in section 1034 with respect to such 
                                individual on the day before the date 
                                the distribution is applied pursuant to 
                                subparagraph (A).
                            ``(ii) Principal residence.--The term 
                        `principal residence' has the same meaning as 
                        when used in section 1034.
                            ``(iii) Date of acquisition.--The term 
                        `date of acquisition' means the date--
                                    ``(I) on which a binding contract 
                                to acquire the principal residence to 
                                which subparagraph (A) applies is 
                                entered into, or
                                    ``(II) on which construction or 
                                reconstruction of such a principal 
                                residence is commenced.
                    ``(D) Special rule where delay in acquisition.--If 
                any distribution from any individual retirement plan 
                fails to meet the requirements of subparagraph (A) 
                solely by reason of a delay or cancellation of the 
                purchase or construction of the residence, the amount 
                of the distribution may be contributed to an individual 
                retirement plan as provided in section 408(d)(3)(A)(i) 
                (determined by substituting `120 days' for `60 days' in 
                such section), except that--
                            ``(i) section 408(d)(3)(B) shall not be 
                        applied to such contribution, and
                            ``(ii) such amount shall not be taken into 
                        account in determining whether section 
                        408(d)(3)(A)(i) applies to any other amount.
            ``(8) Qualified education expenses.--For purposes of 
        paragraph (2)(E)(ii)--
                    ``(A) In general.--The term `qualified higher 
                education expenses' means tuition, fees, books, 
                supplies, and equipment required for the education of--
                            ``(i) the taxpayer,
                            ``(ii) the taxpayer's spouse, or
                            ``(iii) any child (as defined in section 
                        151(c)(3)), grandchild, or ancestor of the 
                        taxpayer or the taxpayer's spouse,
                whether or not such education takes place at an 
                eligible educational institution (as defined in section 
                135(c)(3)).
                    ``(B) Coordination with savings bond provisions.--
                The amount of qualified education expenses for any 
                taxable year shall be reduced by any amount excludable 
                from gross income under section 135.''
            (3) Conforming amendment.--Subparagraph (B) of section 
        72(t)(2) is amended by striking ``or (D)'' and inserting ``, 
        (D), or (E)''.
    (b) Penalty-Free Distributions for Certain Unemployed Individuals 
Not Limited to Health Insurance Costs and Allowed From 401(k) Plans, 
Etc.--Subparagraph (D) of section 72(t)(2) is amended--
            (1) in clause (i), by inserting ``, or from amounts 
        attributable to employer contributions made pursuant to 
        elective deferrals described in subparagraph (A) or (C) of 
        section 402(g)(3) or section 501(c)(18)(D)(iii),'' after 
        ``individual retirement plan'',
            (2) in clause (i), by inserting ``and'' at the end of 
        subclause (I), by striking ``, and'' at the end of subclause 
        (II) and inserting a period, and by striking subclause (III), 
        and
            (3) by striking ``for health insurance premiums'' in the 
        heading.
    (c) Unlimited Penalty-Free Distributions for Medical Care and 
Expanded Definition of Dependents for Purposes of Such Distributions.--
Subparagraph (B) of section 72(t)(2) is amended by striking ``medical 
care'' and all that follows and inserting ``medical care, determined--
                            ``(i) without regard to whether the 
                        employee itemizes deductions for such taxable 
                        year, and
                            ``(ii) in the case of a distribution from 
                        an individual retirement plan, or from amounts 
                        attributable to employer contributions made 
                        pursuant to elective deferrals described in 
                        subparagraph (A) or (C) of section 402(g)(3) or 
                        section 501(c)(18)(D)(iii)--
                                    ``(I) without regard to whether or 
                                not such expenses exceed 7.5 percent of 
                                adjusted gross income, and
                                    ``(II) by treating an individual's 
                                dependents as including all children 
                                and grandchildren of the individual (or 
                                of such individual's spouse), and all 
                                ancestors of the individual (or of such 
                                individual's spouse).''
    (d) Effective Date.--The amendments made by this section shall 
apply to payments and distributions in taxable years beginning after 
December 31, 1996.

A: Amends the Internal Revenue Code to increase the:  (1) maximum deduction for individual retirement account contributions; and (2) income amount at which phase-out of that deduction begins. 
Exempts from the early distribution penalty:  (1) distributions from certain types of retirement plans for first-time home buyer, education, or adoption expenses; and (2) for unemployed individuals (currently, for unemployed individuals for health insurance premiums).  Modifies requirements regarding penalties for medical care early distributions.
****
Q: SECTION 1. SHORT TITLE AND TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``California Forest 
Ecosystems Health Act''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title and table of contents.
Sec. 2. Findings.
Sec. 3. Definitions.
Sec. 4. Ecosystem management plans for National Forest System lands in 
                            California.
Sec. 5. Process for full implementation of ecosystem management plans.
Sec. 6. Research and monitoring program.
Sec. 7. Miscellaneous requirements.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) Although people have had an active part in the 
        development and maintenance of forest structure and the 
        condition of the National Forest System lands in the State of 
        California for many years, recent forest management policies 
        have often resulted in a degeneration of the forest structure 
        and a loss of forest health and vigor.
            (2) The Forest Service, through the judicious use of 
        ecosystem management, has an opportunity to reverse these 
        forest management policies and restore the health and vigor of 
        National Forest System lands in California.
            (3) Ecosystems are dynamic and in a state of constant 
        change, and it is not possible to preserve a given ecosystem 
        condition in a static state over a period of time.
            (4) The many and varied resources and uses of National 
        Forest System lands provide both tangible and intangible 
        benefits to the people of the United States.
            (5) Although management of National Forest System lands in 
        California has traditionally placed first priority on the need 
        to produce maximum volumes of timber, the other multiple forest 
        resources and services are equally important to the people of 
        California and the United States.
            (6) Ecosystem management must balance the needs of outdoor 
        recreation, range, timber, watershed, fish, and wildlife, as 
        required by the Multiple-Use Sustained-Yield Act of 1960 (16 
        U.S.C. 528 et seq.), as well as protect soil and air quality 
        and provide for forest research.
            (7) National Forest System lands in California include some 
        of the most unique forest ecosystems in the world, including 
        giant sequoias, coastal redwoods, and bristlecone pines.
            (8) Destructive forest fires classified by the Forest 
        Service as ``intense'' have occurred in unprecedented numbers 
        and size on the National Forest System lands in California in 
        recent years, and these fires pose a threat to the very health 
        of the forests and present a danger to human life and property.
            (9) The Forest Service, through the judicious use of 
        ecosystem management, has an opportunity to reduce the 
        likelihood that fires classified as ``intense'' will occur with 
        such frequency and, at the same time, to improve forest vigor 
        and visitor safety.
            (10) Ecosystem management that considers the needs of all 
        species and their ability to interact with the presence of 
        humans can integrate both the conservation needs of the many 
        species of the ecosystems and the multiple use activities of 
        humans.
            (11) Identification of sound management options is both a 
        biological issue and a social issue, and the resulting 
        management policies must be socially acceptable, ecologically 
        sustainable, scientifically sound, legally responsible, and 
        economically viable.
            (12) The results of management practices in local 
        ecosystems can have a profound effect on the levels of demand 
        for commodity outputs from other ecosystems around the world.

SEC. 3. DEFINITIONS.

    For purposes of this Act:
            (1) Adaptive management.--The term ``adaptive management'' 
        means the experimental and monitored application of 
        scientifically derived management decisions to gain knowledge 
        that is then used to improve subsequent management decisions.
            (2) Ecosystem.--The term ``ecosystem'' means a community of 
        organisms and its environment that functions as a unit.
            (3) Ecosystem management.--The term ``ecosystem 
        management'' means the integration of ecological, economic, and 
        social factors to meet the biological needs of all associated 
        organisms and human needs through diverse, healthy, and 
        productive ecosystems, addressing resource supply, 
        conservation, and demand as opposed to a strategy for managing 
        individual species.
            (4) Ecosystem management plans.--The terms ``ecosystem 
        management plans'' and ``plans'' mean the ecosystem management 
        plans for National Forest System lands in the State of 
        California required to be developed by section 4(a).
            (5) National forest system.--The term ``National Forest 
        System'' has the meaning given that term in section 11(a) of 
        the Forest and Rangeland Renewable Resources Planning Act of 
        1974 (16 U.S.C. 1609(a)).
            (6) Seral stages.--The term ``seral stages'' means the 
        various age or life stages of a vegetative community as it 
        progresses from initial establishment toward a climax stage or 
        equilibrium.
            (7) Secretary.--The term ``Secretary'' means the Secretary 
        of Agriculture.
            (8) Stand.--The term ``stand'' means an area within a 
        forest where the trees have similar characteristics with 
        respect to species composition, size, condition, and age.
            (9) Vigor.--The term ``vigor'', with respect to forest 
        ecosystems, means the relative health of stands of trees and 
        related vegetation, including their actual growth rates as 
        compared with potential growth rates and their ability to 
        protect themselves naturally from forest pests, diseases, and 
        the effects of natural disaster.

SEC. 4. ECOSYSTEM MANAGEMENT PLANS FOR NATIONAL FOREST SYSTEM LANDS IN 
              CALIFORNIA.

    (a) Plans Required.--Notwithstanding the planning provisions of 
section 6 of the Forest and Rangeland Renewable Resources Planning Act 
of 1974 (16 U.S.C. 1604), the Secretary of Agriculture shall develop 
and implement ecosystem management plans pursuant to this Act to 
develop and demonstrate ecosystem management, including adaptive 
management techniques, for National Forest System lands described in 
subsection (b).
    (b) Federal Lands Covered by Plans.--The ecosystem management plans 
required by subsection (a) shall apply to all management units of the 
National Forest System located in the State of California. In the case 
of National Forest System lands in California that have been designated 
by law for special management before the date of the enactment of this 
Act, the Secretary shall incorporate into the ecosystem management 
plans applicable to those lands any statutory provisions that are in 
effect on such date and applicable to those lands.
    (c) Principles of Plans.--Ecosystem management plans shall embody 
the following principles:
            (1) Application of management techniques that will enhance 
        the health and vigor of the renewable natural resources on the 
        National Forest System lands covered by the plans and provide 
        for the continued protection of the soil, air, and water 
        resources of these lands.
            (2) Improvement of the forest ecosystems on these lands 
        toward desired forest conditions that--
                    (A) provide a mosaic of forest seral stages--
                            (i) representing a range of wildlife 
                        habitats necessary to meet the needs of the 
                        species indigenous to the ecosystem being 
                        managed; and
                            (ii) designed in such a way as to obviate 
                        the need for corridors or special management 
                        areas to meet the needs of given species or 
                        situations;
                    (B) minimize the danger of stand-destroying 
                uncontrolled wildfire;
                    (C) increase or maintain the health and vigor of 
                stands at a level that will permit the stands to resist 
                naturally, to the greatest degree practicable, insect 
                and disease attacks and the effects of other natural 
                disasters while incorporating the concern that some 
                level of dead-wood, both standing and down, is 
                desirable in healthy ecosystems;
                    (D) maintain the sustainable economic well-being 
                and stability of communities in areas dependent upon 
                national forest resources; and
                    (E) are developed, to the extent possible, with 
                consideration of the conditions that are known to have 
                existed on these lands or on similar lands before the 
                impacts of European settlement.
            (3) Concentration of management activities on the condition 
        of the renewable resources of an ecosystem rather than on 
        producing targeted outputs, with projected outputs based upon 
        attainment of specific stand conditions.
            (4) Emphasis on tangible management results rather than on 
        procedural standards and guidelines, but with development of 
        scientifically credible monitoring standards and guidelines to 
        assess both short- and long-term management results.
            (5) Except for any statutory provisions incorporated under 
        subsection (b) with respect to specific lands, prohibition on 
        requiring the allocation or categorization of tracts of land 
        for specific preselected ecosystem management emphases.
            (6) Consideration of the habitat needs of all species 
        across a broad landscape using management indicator species 
        whose presence will reflect a suitable amount and distribution 
        of particular habitat elements, rather than concentrating on 
        the needs of single species in a limited area.
            (7) Application across the entire unreserved land base in 
        such a manner as to harmonize the various multiple uses.
            (8) Incorporation of maximum flexibility in resource 
        decisionmaking through the use of adaptive management.
    (d) Management to Promote Desired Forest Conditions.--
            (1) In general.--Ecosystem management under the ecosystem 
        management plans shall be planned and practiced in a manner 
        that--
                    (A) considers the entire landscape in a management 
                unit of the National Forest System covered by a plan; 
                and
                    (B) benefits, to the extent practicable, all 
                renewable resources and the human resource in or 
                dependent upon the management unit.
            (2) Individual projects.--Individual management projects in 
        a management unit of the National Forest System covered by the 
        ecosystem management plans shall be designed to provide 
        multiresource benefits, promote the desired forest conditions 
        described in subsection (c)(2), and achieve maximum project 
        operating efficiency.
    (e) Selection of Acres for Ecosystem Management Activities.--
            (1) Minimum acres.--Ecosystem management plans shall 
        specify the minimum number of acres on which ecosystem 
        management activities will be applied annually in any 
        management unit of the National Forest System covered by the 
        plans. Such acreage shall be determined on the basis of the 
        total number of acres in the management unit, the work to be 
        performed across the unit as a whole during the plan period, 
        and the pro rata annual acreage on which ecosystem management 
        activities must be applied in order to establish and maintain 
        the desired forest condition during the specified plan period.
            (2) Effect of natural disasters.--In case of natural 
        disasters, such as wildfire, flood, windthrow, insect or 
        disease attack, a revision of the schedule of acres to be 
        treated may be granted by the Secretary in order to conduct 
        restoration and rehabilitation activities on the acres affected 
        by the natural disaster.
    (f) Participation in Development.--To ensure that the ecosystem 
management plans are economically, scientifically, and socially 
acceptable, the Secretary shall develop the plans through the use of 
public involvement programs that emphasize input from residents of 
local communities to be affected by the plans. The Secretary shall 
continue to consult with all interested persons in evaluating or 
modifying the plans.

SEC. 5. PROCESS FOR FULL IMPLEMENTATION OF ECOSYSTEM MANAGEMENT PLANS.

    (a) Implementation.--Beginning not later than January 1, 1995, the 
Secretary shall begin to implement the ecosystem management plans. The 
Secretary shall develop and implement the plans progressively over a 
five-year period to ensure full application of all plans not later than 
January 1, 2000, to all National Forest System lands described in 
section 4(b). Upon implementation of an ecosystem management plan for 
any portion of the lands described in such section, the plan shall 
replace and supersede any land and resource management plan (or portion 
of such a plan) then in effect for such lands.
    (b) Yearly Expansion.--During each year of the period specified in 
subsection (a), the Secretary shall expand application of the ecosystem 
management plans to contiguous areas required to be covered by such 
plans, as described in section 4(b). To the extent the Secretary 
considers it to be necessary, the Secretary may modify the ecosystem 
management plans for each new addition in order to incorporate the 
lessons gained from experience. Adaptive management shall be used to 
evaluate management decisions and to develop new information to be used 
to keep the plans and subsequent management decisions up-to-date.
    (c) Modification of Ecosystem Management Plans.--The Secretary 
shall modify the ecosystem management plans to incorporate findings 
from research, adaptive management projects, or monitoring to the 
extent such findings indicate changes in the plans are necessary or 
appropriate to achieve the principles described in section 4(c). Before 
the end of the first two years of the period specified in subsection 
(a), the Secretary shall issue regulations that set forth the process 
to be used for any modification of the ecosystem management plans.
    (d) Consistency.--Resource plans and permits and other instruments 
for the use and occupancy of National Forest System lands covered by an 
ecosystem management plan that are executed subsequent to the 
implementation date of the plan with respect to such lands shall be 
consistent with the plan. If the ecosystem management plan is modified, 
resource plans and permits and other instruments that are executed 
subsequent to the date of the modification shall be consistent with the 
modified plan. Appropriate supplemental documents under the National 
Environmental Policy Act of 1969 (42 U.S.C. 4321 et seq.) shall be 
prepared for those resource plans and permits, contracts, and other 
instruments in existence upon adoption of the ecosystem management plan 
or any modification of the plan. Any revisions in existing resource 
plans and permits, contracts, and other instruments shall be consistent 
with the supplemental document findings and subject to the agreement of 
all contractual parties. Any revision in present or future permits, 
contracts, and other instruments made pursuant to this subsection shall 
be subject to valid existing rights.

SEC. 6. RESEARCH AND MONITORING PROGRAM.

    The Secretary shall describe in detail in the ecosystem management 
plans and implement as part of the plans a targeted program of research 
and monitoring aimed at measuring the effects of the management regimes 
adopted under the plans. The Secretary shall ensure that monitoring is 
sufficient to measure the responses of the various resources to 
management practices and to provide a basis for adjustments of 
subsequent management decisions.

SEC. 7. MISCELLANEOUS REQUIREMENTS.

    (a) Increased Use of Certified Professional Practitioners.--With 
respect to National Forest System lands covered by the ecosystem 
management plans, the Secretary shall endeavor to increase the amount 
of field work to be done by professional practitioners certified by the 
Forest Service.
    (b) Accountability Procedures.--The Secretary shall develop 
accountability procedures to annually measure and inform the Congress 
concerning the work (as described in section 4(e)) achieved through the 
use of funds appropriated each year for National Forest System lands 
covered by the ecosystem management plans. The selection of acres upon 
which such work will be performed shall be controlled through the 
planning process. The accountability procedures required by this 
subsection shall be established and in operation before the end of the 
first two years of the period specified in section 5(a) and shall be 
designed to ensure the accomplishment of the work in accordance with 
plan direction.
    (c) Budgetary Considerations.--The Secretary shall develop budgets 
for each management unit of the National Forest System covered by 
ecosystem management plans on the basis of estimated benefits to the 
various resources affected by the ecosystem management activities, and 
such budgets will be justified on such basis. The Secretary shall 
provide the managers of these units the flexibility to accomplish over-
all objectives within over-all budgets in lieu of requiring and 
preparing detailed line-item budgets for each unit of work, except that 
accountability procedures developed under subsection (b) shall include 
requirements for detailed explanations of expenditures and estimates of 
benefits for each resource.

A: California Forest Ecosystems Health Act - Directs the Secretary of Agriculture to develop and implement ecosystem management plans for National Forest System lands in California.
****
Q: SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Lions Clubs International Century of 
Service Commemorative Coin Act''.
SEC. 2. FINDINGS.
    The Congress finds as follows:
        (1) Lions Clubs International is the world's largest service 
    club organization founded in 1917 by Chicago business leader Melvin 
    Jones. Lions Clubs International empowers volunteers to serve their 
    communities, meet humanitarian needs, encourage peace and promote 
    international understanding through Lions clubs.
        (2) Today, Lions Clubs International has over 1.35 million 
    members in more than 45,000 clubs globally, extending its mission 
    of service throughout the world every day.
        (3) In 1945, Lions Clubs International became one of the first 
    nongovernmental organizations invited to assist in drafting the 
    United Nations Charter and has enjoyed a special relationship with 
    the United Nations ever since.
        (4) In 1968, Lions Clubs International Foundation was 
    established to assist with global and large-scale local 
    humanitarian projects and has since then awarded more than $700 
    million to fund five unique areas of service: preserving sight, 
    combating disability, promoting health, serving youth and providing 
    disaster relief.
        (5) In 1990, the Lions Clubs International Foundation launched 
    the SightFirst program to build comprehensive eye care systems to 
    fight the major causes of blindness and care for the blind or 
    visually impaired. Thanks to the generosity of Lions worldwide, 
    over $415 million has been raised, resulting in the prevention of 
    serious vision loss in 30 million people and improved eye care for 
    hundreds of millions of people.
        (6) On June 7, 2017, Lions Clubs International will celebrate 
    100 years of community service to men, women, and children in need 
    throughout the world.
SEC. 3. COIN SPECIFICATIONS.
    (a) $1 Silver Coins.--The Secretary of the Treasury (hereafter in 
this Act referred to as the ``Secretary'') shall mint and issue not 
more than 400,000 $1 coins in commemoration of the centennial of the 
founding of the Lions Clubs International, each of which shall--
        (1) weigh 26.73 grams;
        (2) have a diameter of 1.500 inches; and
        (3) contain 90 percent silver and 10 percent copper.
    (b) Legal Tender.--The coins minted under this Act shall be legal 
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of sections 5134 and 5136 of 
title 31, United States Code, all coins minted under this Act shall be 
considered to be numismatic items.
SEC. 4. DESIGN OF COINS.
    (a) Design Requirements.--
        (1) In general.--The design of the coins minted under this Act 
    shall be emblematic of the centennial of the Lions Clubs 
    International.
        (2) Designation and inscriptions.--On each coin minted under 
    this Act, there shall be--
            (A) a designation of the value of the coin;
            (B) an inscription of the year ``2017''; and
            (C) inscriptions of the words ``Liberty'', ``In God We 
        Trust'', ``United States of America'', and ``E Pluribus Unum''.
    (b) Selection.--The design for the coins minted under this Act 
shall be--
        (1) chosen by the Secretary after consultation with Lions Clubs 
    International Special Centennial Planning Committee and the 
    Commission of Fine Arts; and
        (2) reviewed by the Citizens Coinage Advisory Committee.
SEC. 5. ISSUANCE OF COINS.
    (a) Quality of Coins.--Coins minted under this Act shall be issued 
in uncirculated and proof qualities.
    (b) Mint Facility.--Only one facility of the United States Mint may 
be used to strike any particular quality of the coins minted under this 
Act.
    (c) Period for Issuance.--The Secretary may issue coins under this 
Act only during the calendar year beginning on January 1, 2017.
SEC. 6. SALE OF COINS.
    (a) Sale Price.--The coins issued under this Act shall be sold by 
the Secretary at a price equal to the sum of--
        (1) the face value of the coins;
        (2) the surcharge provided in section 7 with respect to such 
    coins; and
        (3) the cost of designing and issuing the coins (including 
    labor, materials, dies, use of machinery, overhead expenses, 
    marketing, and shipping).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins 
issued under this Act at a reasonable discount.
    (c) Prepaid Orders.--
        (1) In general.--The Secretary shall accept prepaid orders for 
    the coins minted under this Act before the issuance of such coins.
        (2) Discount.--Sale prices with respect to prepaid orders under 
    paragraph (1) shall be at a reasonable discount.
SEC. 7. SURCHARGES.
    (a) In General.--All sales of coins issued under this Act shall 
include a surcharge of $10 per coin.
    (b) Distribution.--Subject to section 5134(f) of title 31, United 
States Code, all surcharges received by the Secretary from the sale of 
coins issued under this Act shall be promptly paid by the Secretary to 
the Lions Clubs International Foundation for the purposes of--
        (1) furthering its programs for the blind and visually impaired 
    in the United States and abroad;
        (2) investing in adaptive technologies for the disabled; and
        (3) investing in youth and those affected by a major disaster.
    (c) Audits.--The Lions Clubs International Foundation shall be 
subject to the audit requirements of section 5134(f)(2) of title 31, 
United States Code, with regard to the amounts received under 
subsection (b).
    (d) Limitation.--Notwithstanding subsection (a), no surcharge may 
be included with respect to the issuance under this Act of any coin 
during a calendar year if, as of the time of such issuance, the 
issuance of such coin would result in the number of commemorative coin 
programs issued during such year to exceed the annual 2 commemorative 
coin program issuance limitation under section 5112(m)(1) of title 31, 
United States Code. The Secretary may issue guidance to carry out this 
subsection.
SEC. 8. FINANCIAL ASSURANCES.
    The Secretary shall take such actions as may be necessary to ensure 
that--
        (1) minting and issuing coins under this Act will not result in 
    any net cost to the United States Government; and
        (2) no funds, including applicable surcharges, shall be 
    disbursed to any recipient designated in section 7 until the total 
    cost of designing and issuing all of the coins authorized by this 
    Act (including labor, materials, dies, use of machinery, overhead 
    expenses, marketing, and shipping) is recovered by the United 
    States Treasury, consistent with sections 5112(m) and 5134(f) of 
    title 31, United States Code.
SEC. 9. BUDGET COMPLIANCE.
    The budgetary effects of this Act, for the purpose of complying 
with the Statutory Pay-As-You-Go Act of 2010, shall be determined by 
reference to the latest statement titled ``Budgetary Effects of PAYGO 
Legislation'' for this Act, submitted for printing in the Congressional 
Record by the Chairman of the Committee on the Budget of the House of 
Representatives, provided that such statement has been submitted prior 
to the vote on passage.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.

A:
Lions Clubs International Century of Service Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue as legal tender up to 400,000 $1 coins in commemoration of the centennial of the founding of the Lions Clubs International. Requires the design of the coins to be emblematic of the centennial.

Permits the Secretary to issue such coins only during calendar 2017.

Requires coin sales to include a surcharge of $10 per coin, to be paid by the Secretary to the Lions Clubs International Foundation.

Subjects such Foundation to specified audit requirements with regard to the funds received from the Secretary.
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