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. CERTAIN ENTRIES OF EDUCATIONAL TOYS ENTERED IN JULY 17 
              THROUGH OCTOBER 30, 2004.

    (a) In General.--Notwithstanding section 514 of the Tariff Act of 
1930 (19 U.S.C. 1514) or any other provision of law, upon proper 
request filed with the Bureau of Customs and Border Protection within 
180 days after the date of the enactment of this Act, the Bureau of 
Customs and Border Protection shall liquidate or reliquidate each entry 
described in subsection (c) as duty free.
    (b) Refund of Amounts Owed.--Any amounts owed by the United States 
pursuant to a request for liquidation or reliquidation of an entry 
under subsection (a) shall be paid with interest not later than 180 
days after the date on which the request is made.
    (c) Affected Entries.--The entries referred to in subsection (a) 
are as follows:


 
 
 
    Entry number                         Date of entry
  442-1802572-2........................    07/18/04
  442-1803331-2........................    07/20/04
  442-1803174-6........................    07/21/04
  442-1804156-2........................    07/23/04
  442-1803489-8........................    07/24/04
  442-1804516-7........................    07/25/04
  442-1804749-4........................    07/27/04
  442-1804638-9........................    07/27/04
  442-1805027-4........................    07/29/04
  442-1805377-3........................    07/30/04
  442-1805763-4........................    07/30/04
  442-1805828-5........................    08/01/04
  442-1805824-4........................    08/01/04
  442-1805841-8........................    08/02/04
  442-2141021-8........................    08/02/04
  442-1806261-8........................    08/05/04
  442-1806455-6........................    08/05/04
  442-1806970-4........................    08/08/04
  442-1806964-7........................    08/08/04
  442-1807049-6........................    08/09/04
  442-1807234-4........................    08/11/04
  442-1806849-0........................    08/12/04
  442-1807715-2........................    08/15/04
  442-1807718-6........................    08/15/04
  442-1807719-4........................    08/15/04
  442-1808430-7........................    08/16/04
  442-1808431-5........................    08/17/04
  442-1808546-0........................    08/17/04
  442-1808351-5........................    08/19/04
  442-1808353-1........................    08/19/04
  442-1808695-5........................    08/19/04
  442-1808356-4........................    08/20/04
  442-1808550-2........................    08/21/04
  442-1808554-4........................    08/21/04
  442-1809042-9........................    08/24/04
  442-1810838-7........................    08/28/04
  442-1810808-0........................    08/28/04
  442-1810378-4........................    08/29/04
  442-2142883-0........................    08/29/04
  442-1810398-2........................    08/30/04
  442-1811010-2........................    08/30/04
  442-1811059-9........................    08/31/04
  442-1811069-8........................    08/31/04
  442-1811089-6........................    08/31/04
  442-2142933-3........................    08/31/04
  442-1811103-5........................    09/02/04
  442-1811109-2........................    09/02/04
  442-1811373-4........................    09/03/04
  442-1811385-8........................    09/05/04
  442-1811387-4........................    09/05/04
  442-1812156-2........................    09/07/04
  442-1812882-3........................    09/09/04
  442-1813208-0........................    09/09/04
  442-1812515-9........................    09/10/04
  442-1812519-1........................    09/10/04
  442-1812908-6........................    09/10/04
  442-1812503-5........................    09/11/04
  442-1812915-1........................    09/12/04
  442-1813363-3........................    09/13/04
  442-1813418-5........................    09/13/04
  442-1813424-3........................    09/13/04
  442-1813443-3........................    09/13/04
  442-1814365-7........................    09/16/04
  442-1814543-9........................    09/16/04
  442-1813803-8........................    09/18/04
  442-1813794-9........................    09/19/04
  442-2144028-0........................    09/20/04
  442-1814723-7........................    09/21/04
  442-1814738-5........................    09/21/04
  442-1815510-7........................    09/24/04
  442-1815995-0........................    09/27/04
  442-1816074-3........................    09/27/04
  442-1816213-7........................    09/27/04
  442-1816216-0........................    09/27/04
  442-2144616-2........................    09/28/04
  442-1816835-7........................    10/02/04
  442-1816939-7........................    10/04/04
  442-1817475-1........................    10/05/04
  442-1818437-0........................    10/12/04
  442-1818441-2........................    10/12/04
  442-1819501-2........................    10/17/04
  442-1819196-1........................    10/18/04
  442-1819203-5........................    10/18/04
  442-1819215-9........................    10/18/04
  442-1820673-6........................    10/22/04
  442-1820683-5........................    10/22/04
  442-1820695-9........................    10/22/04
  442-6202213-8........................    10/23/04
  442-6202206-2........................    10/23/04
  442-6202216-1........................    10/24/04
  442-1821145-4........................    10/26/04
  442-1821825-1........................    10/30/04

A: Directs the Bureau of Customs and Border Protection to liquidate or reliquidate certain entries of educational toys and refund any amounts owed.
****
Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Empowering Jobs Act of 2015''.

SEC. 2. MODIFICATION OF RULES FOR TAX-EXEMPT ENTERPRISE ZONE FACILITY 
              BONDS.

    (a) In General.--Clause (i) of section 1394(b)(3)(B) of the 
Internal Revenue Code of 1986 is amended--
            (1) by striking ``References'' and inserting the following:
                                    ``(I) In general.--Except as 
                                provided in subclause (II), 
                                references'', and
            (2) by adding at the end the following new subclause:
                                    ``(II) Special rule for employee 
                                residence test.--For purposes of 
                                subsection (b)(6) and (c)(5) of section 
                                1397C, an employee shall be treated as 
                                a resident of an empowerment zone if 
                                such employee is a resident of an 
                                empowerment zone, an enterprise 
                                community, or a qualified low-income 
                                community within an applicable 
                                nominating jurisdiction.''.
    (b) Definitions.--
            (1) Qualified low-income community.--Paragraph (3) of 
        section 1394(b) of the Internal Revenue Code of 1986 is amended 
        by redesignating subparagraphs (C) and (D) as subparagraphs (D) 
        and (E), respectively, and by inserting after subparagraph (B) 
        the following new subparagraph:
                    ``(C) Qualified low-income community.--For purposes 
                of subparagraph (B)--
                            ``(i) In general.--The term `qualified low-
                        income community' means any population census 
                        tract if--
                                    ``(I) the poverty rate for such 
                                tract is at least 20 percent, or
                                    ``(II) the median family income for 
                                such tract does not exceed 80 percent 
                                of statewide median family income (or, 
                                in the case of a tract located within a 
                                metropolitan area, metropolitan area 
                                median family income if greater).
                        Subclause (II) shall be applied using 
                        possessionwide median family income in the case 
                        of census tracts located within a possession of 
                        the United States.
                            ``(ii) Targeted populations.--The Secretary 
                        shall prescribe regulations under which 1 or 
                        more targeted populations (within the meaning 
                        of section 103(20) of the Riegle Community 
                        Development and Regulatory Improvement Act of 
                        1994) may be treated as a qualified low-income 
                        communities.
                            ``(iii) Areas not within census tracts.--In 
                        the case of an area which is not tracted for 
                        population census tracts, the equivalent county 
                        divisions (as defined by the Bureau of the 
                        Census for purposes of defining poverty areas) 
                        shall be used for purposes of determining 
                        poverty rates and median family income.
                            ``(iv) Modification of income requirement 
                        for census tracts within high migration rural 
                        counties.--
                                    ``(I) In general.--In the case of a 
                                population census tract located within 
                                a high migration rural county, clause 
                                (i)(II) shall be applied to areas not 
                                located within a metropolitan area by 
                                substituting `85 percent' for `80 
                                percent'.
                                    ``(II) High migration rural 
                                county.--For purposes of this clause, 
                                the term `high migration rural county' 
                                means any county which, during the 20-
                                year period ending with the year in 
                                which the most recent census was 
                                conducted, has a net out-migration of 
                                inhabitants from the county of at least 
                                10 percent of the population of the 
                                county at the beginning of such 
                                period.''.
            (2) Applicable nominating jurisdiction.--Subparagraph (D) 
        of section 1394(b)(3) of such Code, as redesignated by 
        paragraph (1), is amended by adding at the end the following 
        new clause:
                            ``(iii) Applicable nominating 
                        jurisdiction.--The term `applicable nominating 
                        jurisdiction' means, with respect to any 
                        empowerment zone or enterprise community, any 
                        local government that nominated such community 
                        for designation under section 1391.''.
    (c) Conforming Amendments.--
            (1) Clause (iii) of section 1394(b)(3)(B) of such Code is 
        amended by striking ``or an enterprise community'' and 
        inserting ``, an enterprise community, or a qualified low-
        income community within an applicable nominating 
        jurisdiction''.
            (2) Subparagraph (D) of section 1394(b)(3) of such Code, as 
        redesignated by subsection (b)(1), is amended by striking 
        ``Definitions'' and inserting ``Other definitions''.
    (d) Effective Date.--The amendments made by this section shall 
apply to bonds issued before, on, or after the date of the enactment of 
this Act and not redeemed before the date of the enactment of this Act.

SEC. 3. EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES.

    (a) In General.--Clause (i) of section 1391(d)(1)(A), as amended by 
the Tax Increase Prevention Act of 2014, is amended by striking 
``December 31, 2014'' and inserting ``December 31, 2016''.
    (b) Treatment of Certain Termination Dates Specified in 
Nominations.--In the case of a designation of an empowerment zone the 
nomination for which included a termination date which is 
contemporaneous with the date specified in subparagraph (A)(i) of 
section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect 
before the enactment of this Act), subparagraph (B) of such section 
shall not apply with respect to such designation if, after the date of 
the enactment of this section, the entity which made such nomination 
amends the nomination to provide for a new termination date in such 
manner as the Secretary of the Treasury (or the Secretary's designee) 
may provide.
    (c) Effective Dates.--The amendment made by subsection (a) shall 
apply to periods after December 31, 2014.

A: Empowering Jobs Act of 2015 Amends the Internal Revenue Code, with respect to tax-exempt enterprise zone facility bonds and empowerment zones, to: (1)&nbsp;include as employees of a qualified business entity employees who are residents of&nbsp;an empowerment zone, an enterprise community, or a qualified low-income community; and (2)&nbsp;extend the period of designation for empowerment zones through December 31, 2016 (thus extending the eligibility of such zones for certain tax benefits). 
****
Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Funding Accountability and 
Transparency Act of 2006''.

SEC. 2. FULL DISCLOSURE OF ENTITIES RECEIVING FEDERAL FUNDING.

    (a) Definitions.--In this section:
        (1) Entity.--The term ``entity''--
            (A) includes, whether for profit or nonprofit--
                (i) a corporation;
                (ii) an association;
                (iii) a partnership;
                (iv) a limited liability company;
                (v) a limited liability partnership;
                (vi) a sole proprietorship;
                (vii) any other legal business entity;
                (viii) any other grantee or contractor that is not 
            excluded by subparagraph (B) or (C); and
                (ix) any State or locality;
            (B) on and after January 1, 2009, includes any 
        subcontractor or subgrantee; and
            (C) does not include--
                (i) an individual recipient of Federal assistance; or
                (ii) a Federal employee.
        (2) Federal award.--The term ``Federal award''--
            (A) means Federal financial assistance and expenditures 
        that--
                (i) include grants, subgrants, loans, awards, 
            cooperative agreements, and other forms of financial 
            assistance;
                (ii) include contracts, subcontracts, purchase orders, 
            task orders, and delivery orders;
            (B) does not include individual transactions below $25,000; 
        and
            (C) before October 1, 2008, does not include credit card 
        transactions.
        (3) Searchable website.--The term ``searchable website'' means 
    a website that allows the public to--
            (A) search and aggregate Federal funding by any element 
        required by subsection (b)(1);
            (B) ascertain through a single search the total amount of 
        Federal funding awarded to an entity by a Federal award 
        described in paragraph (2)(A)(i), by fiscal year;
            (C) ascertain through a single search the total amount of 
        Federal funding awarded to an entity by a Federal award 
        described in paragraph (2)(A)(ii), by fiscal year; and
            (D) download data included in subparagraph (A) included in 
        the outcome from searches.
    (b) In General.--
        (1) Website.--Not later than January 1, 2008, the Office of 
    Management and Budget shall, in accordance with this section, 
    section 204 of the E-Government Act of 2002 (Public Law 107-347; 44 
    U.S.C. 3501 note), and the Office of Federal Procurement Policy Act 
    (41 U.S.C. 403 et seq.), ensure the existence and operation of a 
    single searchable website, accessible by the public at no cost to 
    access, that includes for each Federal award--
            (A) the name of the entity receiving the award;
            (B) the amount of the award;
            (C) information on the award including transaction type, 
        funding agency, the North American Industry Classification 
        System code or Catalog of Federal Domestic Assistance number 
        (where applicable), program source, and an award title 
        descriptive of the purpose of each funding action;
            (D) the location of the entity receiving the award and the 
        primary location of performance under the award, including the 
        city, State, congressional district, and country;
            (E) a unique identifier of the entity receiving the award 
        and of the parent entity of the recipient, should the entity be 
        owned by another entity; and
            (F) any other relevant information specified by the Office 
        of Management and Budget.
        (2) Scope of data.--The website shall include data for fiscal 
    year 2007, and each fiscal year thereafter.
        (3) Designation of agencies.--The Director of the Office of 
    Management and Budget is authorized to designate one or more 
    Federal agencies to participate in the development, establishment, 
    operation, and support of the single website. In the initial 
    designation, or in subsequent instructions and guidance, the 
    Director may specify the scope of the responsibilities of each such 
    agency.
        (4) Agency responsibilities.--Federal agencies shall comply 
    with the instructions and guidance issued by the Director of the 
    Office of Management and Budget under paragraph (3), and shall 
    provide appropriate assistance to the Director upon request, so as 
    to assist the Director in ensuring the existence and operation of 
    the single website.
    (c) Website.--The website established under this section--
        (1) may use as the source of its data the Federal Procurement 
    Data System, Federal Assistance Award Data System, and Grants.gov, 
    if all of these data sources are searchable through the website and 
    can be accessed in a search on the website required by this Act, 
    provided that the user may--
            (A) specify such search shall be confined to Federal 
        contracts and subcontracts;
            (B) specify such search shall be confined to include 
        grants, subgrants, loans, awards, cooperative agreements, and 
        other forms of financial assistance;
        (2) shall not be considered in compliance if it hyperlinks to 
    the Federal Procurement Data System website, Federal Assistance 
    Award Data System website, Grants.gov website, or other existing 
    websites, so that the information elements required by subsection 
    (b)(1) cannot be searched electronically by field in a single 
    search;
        (3) shall provide an opportunity for the public to provide 
    input about the utility of the site and recommendations for 
    improvements;
        (4) shall be updated not later than 30 days after the award of 
    any Federal award requiring a posting; and
        (5) shall provide for separate searches for Federal awards 
    described in subsection (a) to distinguish between the Federal 
    awards described in subsection (a)(2)(A)(i) and those described in 
    subsection (a)(2)(A)(ii).
    (d) Subaward Data.--
        (1) Pilot program.--
            (A) In general.--Not later than July 1, 2007, the Director 
        of the Office of Management and Budget shall commence a pilot 
        program to--
                (i) test the collection and accession of data about 
            subgrants and subcontracts; and
                (ii) determine how to implement a subaward reporting 
            program across the Federal Government, including--

                    (I) a reporting system under which the entity 
                issuing a subgrant or subcontract is responsible for 
                fulfilling the subaward reporting requirement; and
                    (II) a mechanism for collecting and incorporating 
                agency and public feedback on the design and utility of 
                the website.

            (B) Termination.--The pilot program under subparagraph (A) 
        shall terminate not later than January 1, 2009.
        (2) Reporting of subawards.--
            (A) In general.--Based on the pilot program conducted under 
        paragraph (1), and, except as provided in subparagraph (B), not 
        later than January 1, 2009, the Director of the Office of 
        Management and Budget--
                (i) shall ensure that data regarding subawards are 
            disclosed in the same manner as data regarding other 
            Federal awards, as required by this Act; and
                (ii) shall ensure that the method for collecting and 
            distributing data about subawards under clause (i)--

                    (I) minimizes burdens imposed on Federal award 
                recipients and subaward recipients;
                    (II) allows Federal award recipients and subaward 
                recipients to allocate reasonable costs for the 
                collection and reporting of subaward data as indirect 
                costs; and
                    (III) establishes cost-effective requirements for 
                collecting subaward data under block grants, formula 
                grants, and other types of assistance to State and 
                local governments.

            (B) Extension of deadline.--For subaward recipients that 
        receive Federal funds through State, local, or tribal 
        governments, the Director of the Office of Management and 
        Budget may extend the deadline for ensuring that data regarding 
        such subawards are disclosed in the same manner as data 
        regarding other Federal awards for a period not to exceed 18 
        months, if the Director determines that compliance would impose 
        an undue burden on the subaward recipient.
    (e) Exception.--Any entity that demonstrates to the Director of the 
Office of Management and Budget that the gross income, from all 
sources, for such entity did not exceed $300,000 in the previous tax 
year of such entity shall be exempt from the requirement to report 
subawards under subsection (d), until the Director determines that the 
imposition of such reporting requirements will not cause an undue 
burden on such entities.
    (f) Construction.--Nothing in this Act shall prohibit the Office of 
Management and Budget from including through the website established 
under this section access to data that is publicly available in any 
other Federal database.
    (g) Report.--
        (1) In general.--The Director of the Office of Management and 
    Budget shall submit to the Committee on Homeland Security and 
    Governmental Affairs of the Senate and the Committee on Government 
    Reform of the House of Representatives an annual report regarding 
    the implementation of the website established under this section.
        (2) Contents.--Each report submitted under paragraph (1) shall 
    include--
            (A) data regarding the usage and public feedback on the 
        utility of the site (including recommendations for improving 
        data quality and collection);
            (B) an assessment of the reporting burden placed on Federal 
        award and subaward recipients; and
            (C) an explanation of any extension of the subaward 
        reporting deadline under subsection (d)(2)(B), if applicable.
        (3) Publication.--The Director of the Office of Management and 
    Budget shall make each report submitted under paragraph (1) 
    publicly available on the website established under this section.

SEC. 3. CLASSIFIED INFORMATION.

    Nothing in this Act shall require the disclosure of classified 
information.

SEC. 4. GOVERNMENT ACCOUNTABILITY OFFICE REPORTING REQUIREMENT.

    Not later than January 1, 2010, the Comptroller General shall 
submit to Congress a report on compliance with this Act.

                               Speaker of the House of Representatives.

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

A:
Federal Funding Accountability and Transparency Act of 2006 - Directs the Office of Management and Budget (OMB), by January 1, 2008, to ensure the existence and operation of a single searchable website accessible by the public at no cost that includes for each federal award of federal financial assistance and expenditures (excluding individual transactions below $25,000 and credit card transactions before October 1, 2008): (1) the amount; (2) information including transaction type, funding agency, the North American Industry Classification System code or Catalog of Federal Domestic Assistance number, program source, and an award title descriptive of the purpose of each funding action; (3) the name and location of the recipient and the primary location of performance; and (4) a unique identifier of the recipient and any parent entity.

Requires the website to include data for FY2007 and each fiscal year thereafter. Authorizes the Director of OMB to designate federal agencies to participate in the development, establishment, operation, and support of the website.

Provides that the website: (1) may use as the source of its data the Federal Procurement Data System, Federal Assistance Award Data System, and Grants.gov, if all of these sources are searchable through the website and can be accessed in a search as prescribed under this Act; (2) shall not be considered in compliance if it hyperlinks to websites so that the information elements required in this Act cannot be searched electronically by field in a single search; (3) shall provide an opportunity for the public to provide input about the utility of the site and recommendations for improvements; (4) shall be updated not later than 30 days after issuance of any federal award requiring a posting; and (5) shall provide for separate searches that distinguish between awards that are grants, subgrants, loans, cooperative agreements, and other forms of financial assistance and awards that are contracts, subcontracts, purchase orders, task orders, and delivery orders.

 Requires the Director, by July 1, 2007, to commence a pilot program to: (1) test the collection and accession of data about subgrants and subcontracts; and (2) determine how to implement a subaward reporting program across the federal government. Terminates the pilot program by January 1, 2009.

Requires the Director, by January 1, 2009 (subject to an 18-month extension if compliance would impose an undue burden), to ensure that: (1) data regarding subawards is disclosed in the same manner as data regarding other federal awards under this Act; and (2) the method for collecting and distributing subawards data minimizes burdens imposed on federal award and subaward recipients, allows such recipients to allocate reasonable costs for data collection and reporting as indirect costs, and establishes cost-effective requirements for collecting subaward data under block grants, formula grants, and other types of assistance to state and local governments. Exempts any entity that demonstrates that its gross income did not exceed $300,000 in the previous tax year from the requirement to report subawards until the Director determines that the imposition of such requirement will not cause an undue burden.

Requires the Director to report annually to Congress regarding website implementation and make each report submitted publicly available on the website.

States that nothing in this Act shall prohibit OMB from including through the website access to data that is publicly available in any other federal database or require the disclosure of classified information.

Requires the Comptroller General to submit to Congress a report on compliance with this Act by January 1, 2010.
****