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

Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Early Education Employee Benefit Act 
of 2002''.

SEC. 2. AUTHORITY TO MAKE GRANTS.

    The Secretary of Health and Human Services may make grants on a 
competitive basis, and payable during a period of not less than 2 years 
and not more than 5 years, to eligible States and political 
subdivisions of States--
            (1) to establish innovative partnerships with private 
        partners to reduce the cost incurred by employees and union 
        members to obtain early education (including child care, 
        preschool, and other early childhood programs), or
            (2) to assist private partners to pay part of the cost of 
        acquiring, building, and renovating physical premises to be 
        used as new early education facilities.

SEC. 3. ELIGIBILITY OF STATES AND POLITICAL SUBDIVISIONS OF STATES TO 
              RECEIVE GRANTS.

    To be eligible to receive a grant under section 2, a State or a 
political subdivision of a State shall submit to the Secretary an 
application at such time, in such form, and containing such information 
as the Secretary may require by rule, including--
            (1) the agency designated by the State, or the political 
        subdivision of a State, to serve as the lead agency that will 
        administer such grant,
            (2) a description of the program such applicant intends to 
        carry out with such grant,
            (3) a description of the source, and increasing annual 
        amount, of the funds such applicant will use to pay the non-
        Federal share of the cost to carry out such program during a 
        period not less than 2 years and not more than 5 years, and
            (4) an agreement that such State or such political 
        subdivision--
                    (A) will contribute (from non-Federal funds) to 
                carry out such program, an amount equal to 50 percent 
                of the amount of such grant,
                    (B) will not require a private partner to offer on-
                site early education as a condition for participation 
                in an Early Education Benefit Agreement, and
                    (C) will use such grant to supplement, not 
                supplant, spending by such State, such political 
                subdivision, and private partners to improve access to 
                and enhance the quality of early education.

SEC. 4. SELECTION OF APPLICANTS TO RECEIVE GRANTS.

    In making grants under this Act, the Secretary shall give priority 
to eligible applicants that--
            (1) are, in the judgment of the Secretary, most likely to 
        increase the number of employees and members who receive an 
        Early Education Benefit through their employers and unions,
            (2) propose innovative public-private partnerships that 
        will carry out early education programs that are likely to be 
        replicated,
            (3) are likely to be sustainable beyond the period during 
        which such grant is expended,
            (4) are developed in consultation with child care resource 
        and referral agencies and networks, and with employers and 
        unions,
            (5) demonstrate the intention and ability to provide--
                    (A) with funds to be expended for the use described 
                in section 5(1), Early Education Benefits through Early 
                Education Benefit Agreements to a significant number of 
                employees of private employers with fewer than 50 
                employees, or
                    (B) with funds to be expended for the use described 
                in section 5(2), Early Education Start-up Grants to 
                private employers with fewer than 50 employees, and
                    (6) have experience working on early childhood 
                issues and working in partnership with the business 
                community, or have an agreement to implement the 
                program funded by a grant made under section 2 through 
                a nonprofit entity with such experience.

SEC. 5. USES OF FUNDS.

    A recipient of a grant made under section 2 shall use such grant--
            (1) to enter into Early Education Benefit Agreements to 
        provide Early Education Benefits, or
            (2) to provide funds to private partners to establish new 
        early education facilities,
except that not more than 5 percent of such grant may be used to pay 
administrative costs incurred by such recipient to carry out this Act, 
including providing outreach to private partners.

SEC. 6. EARLY EDUCATION BENEFIT AGREEMENTS.

    (a) Eligibility.--To be eligible to receive funds to be used for 
the purpose specified in section 5(1) from a grant made under section 
2, a private partner, or consortia of private partners, shall enter 
into an Early Education Benefit Agreement with the recipient of such 
grant that includes the following:
            (1) An assurance that such private partner, or such 
        consortia, will pay not less than--
                    (A) \1/3\ of the cost of such Early Education 
                Benefit, or
                    (B) \1/5\ of such cost if such private partner, or 
                such consortia, creates a new early education facility 
                that--
                            (i) serves children less than 2 years of 
                        age or children with disabilities, or
                            (ii) is available during nontraditional 
                        work hours.
            (2) An assurance that such private partner, or such 
        consortia, shall offer such Early Education Benefit on a 
        priority basis to such employees or such members who have lower 
        incomes if such Early Education Benefit is not offered to all 
        such employees or all such members.
            (3) An assurance that if such private partner, or such 
        consortia, requires that such Early Education Benefit received 
        by an employee or member be expended at a limited number of 
        sites where early education (including child care, preschool, 
        and other early childhood programs) is provided, then 
there shall be at least 1 provider of early education (including child 
care, preschool, and other early childhood programs) for which such 
Early Education Benefit may be expended, that is--
                    (A) located at or near the residence or place of 
                employment of such employee or such member, and
                    (B) accredited by the National Association for the 
                Education of Young Children or the National Association 
                for Family Child Care, or taking steps to obtain such 
                accreditation.
            (4) An assurance that early education paid for in whole or 
        in part by such Early Education Benefit will be provided by a 
        provider that is licensed or regulated by the State.
            (5) A detailed description of--
                    (i) the nature of the Early Education Benefit to be 
                provided,
                    (ii) the respective financial contributions of such 
                private partner, or such consortia, and such grant 
                recipient, and the procedures by which such 
                contributions will be made,
                    (iii) the number of employees or members expected 
                to receive the Early Education Benefit provided under 
                such Agreement, and
                    (iv) the estimated total cost of such Benefit to 
                such private partner (or such consortia), such grant 
                recipient, and such employees or such members.
    (b) Selection of Private Partners To Enter Into Early Education 
Benefit Agreements.--In selecting private partners with which to enter 
into Early Education Benefit Agreements, a recipient of a grant made 
under section 2 shall give priority to--
            (1) private partners that will make larger financial 
        contributions to the Early Education Benefit,
            (2) private partners with fewer employees or members,
            (3) private partners that will make an Early Education 
        Benefit available to employees and members on a sliding scale 
        inversely proportional to their level of earned income, and
            (4) private partners that have a history of personnel 
        policies and practices that enable their employees or their 
        members to balance work commitments with family obligations.

SEC. 7. EARLY EDUCATION START-UP GRANTS.

    (a) Eligibility To Receive Funds.--To be eligible to receive funds 
for the use specified in section 5(2) from a grant made under section 
2, a private partner shall agree--
            (1) to subsidize attendance at the proposed new early 
        education facility for children of lower-paid employees or 
        members, and
            (2) to pay not less than \1/3\ of the cost of acquiring, 
        building, and renovating physical premises to be used as such 
        facility.
    (b) Selection of Private Partners To Receive Funds.--In providing 
funds to private partners from a grant received for the use specified 
in section 5(2), a recipient of a grant made under section 2 shall give 
priority to--
            (1) private partners that will create a facility to provide 
        early education that--
                    (A) serves children less than 2 years of age or 
                children with disabilities, or
                    (B) is available during nontraditional hours during 
                which their parents are employed,
            (2) private partners that will operate such a facility that 
        is accredited, has a low ratio of children to adults, or 
        demonstrates other facts that show such facility offers an 
        early education program of high quality,
            (3) private partners that will pay with nongovernmental 
        funds a larger share of the cost of the use for which the Early 
        Education Start-up Grant funds will be expended,
            (4) private partners that have fewer employees or members, 
        and
            (5) private partners that have a history of personnel 
        policies and practices that enable their employees or members 
        to balance work commitments with family obligations.

SEC. 8. REPORTS.

    (a) Reports by Grantees.--The Secretary shall issue rules that 
require each recipient of a grant made under section 2 to submit 
annually to the Secretary a report that includes the following 
information for the fiscal year for which such report is submitted:
            (1) The number of Early Education Benefit Agreements 
        participated in and Start-Up Grants made.
            (2) Information about the private partners, including the 
        industry of which they are a part and their size.
            (3) Information about the number of employees who are both 
        offered and are receiving Early Education Benefits as a result 
        of such grant,including the number and average incomes of 
        employees who are receiving Early Education Benefits and the 
        number of employees who were offered and declined Early 
        Education Benefits.
            (4) Information about the amount of private spending on 
        Early Education Benefits and on the investment in new early 
        education facilities leveraged by the grants.
            (5) If appropriate and available, information about whether 
        and at what level private partners have continued to provide 
        Early Education Benefits after the conclusion of the grantee's 
        participation in an Early Education Benefit Agreement.
    (b) Reports by the Secretary.--The Secretary shall submit to the 
Congress biennially a report that includes the following information 
for the period of 2 fiscal years for which such report is submitted:
            (1) Summaries of the reports received under subsection (a) 
        by the Secretary for such period.
            (2) A description of the implementation of this Act, and 
        its impact on employees' access to early education programs for 
        their children, during such period.

SEC. 9. DEFINITIONS.

    For purposes of this Act:
            (1) Child.--The term ``child'' means an individual who is 
        less that 6 years of age.
            (2) Early Education Benefit.--The term ``Early Education 
        Benefit'' means assistance, in cash or in kind, to pay any part 
        of the cost incurred by employees and union members to obtain 
        early education (including child care, preschool, and other 
        early childhood programs) for their children.
            (3) Early Education Benefit Agreement.--The term ``Early 
        Education Benefit Agreement'' means a contract under which a 
        recipient of a grant under section 2 and a private partner that 
        receives from such recipient funds provided for the use 
        described in section 5(1) agree to provide jointly an Early 
        Education Benefit for children of the members or employees of 
        such private partner.
            (4) Private Partner.--The term ``private partner'' means a 
        private employer, labor union, and consortia of employers or 
        labor unions.
            (5) Secretary.--The term ``Secretary'' means the Secretary 
        of Health and Human Services.

SEC. 10. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to carry out this Act such 
sums as may be necessary for fiscal years 2003 through 2007.

Ex Output:
Early Education Employee Benefit Act of 2002 - Authorizes the Secretary of Health and Human Services (HHS) to make competitive matching grants to States and local governments to: (1) enter Early Education Benefit Agreements with private partners to provide part of the cost of Early Education Benefits, which reduce costs incurred by employees and union members to obtain early education (including child care, preschool, and other early childhood programs); or (2) make Early Education Start-Up Grants to assist private partners to pay part of the cost of acquiring, building, and renovating physical premises to be used as new early education facilities, if such partners subsidize attendance at those facilities for children of lower-paid employees or union members.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Construction Reform Act of 2016''.

SEC. 2. DEPARTMENT OF VETERANS AFFAIRS CONSTRUCTION REFORMS.

    (a) Application of Industry Standards; Assistance.--Section 8103 of 
title 38, United States Code, is amended by adding at the end the 
following new subsections:
    ``(f) To the maximum extent practicable, the Secretary shall use 
industry standards, standard designs, and best practices in carrying 
out the construction of medical facilities.
    ``(g)(1) The Secretary shall provide to a non-Department Federal 
entity with which the Secretary has entered into an agreement under 
subsection (e)--
            ``(A) design, planning, and construction assistance before 
        the entity issues a request for proposals for the design or 
        construction of the super construction project covered by the 
        agreement;
            ``(B) any documents or information needed for the entity to 
        carry out the responsibilities of the entity with respect to 
        the super construction project; and
            ``(C) upon the request of the entity, any other assistance 
        that the entity determines necessary to carry out such 
        responsibilities.
    ``(2) Any assistance provided under paragraph (1) shall be provided 
to the non-Department Federal entity on a non-reimbursable basis.
    ``(h)(1) With respect to a proposed change to a contract entered 
into by a non-Department Federal entity with which the Secretary has 
entered into an agreement under subsection (e) that is estimated at a 
value of less than $250,000, the non-Department Federal entity shall 
issue a final decision regarding such change not later than 30 days 
after the date on which the change is proposed.
    ``(2) With respect to a proposed change to such a contract that is 
estimated at a value of $250,000 or more--
            ``(A) the Secretary may provide to the entity the 
        recommendations of the Secretary regarding such change;
            ``(B) during the 30-day period beginning on the date on 
        which the entity furnishes to the Secretary information 
        regarding such change, the Secretary may issue the final 
        decision regarding such change; and
            ``(C) if the Secretary does not issue a final decision 
        under subparagraph (B), during the 30-day period following the 
        period described in such paragraph, the entity shall issue a 
        final decision regarding such a change no later than 90 days 
        from when the entity furnished information regarding such a 
        change to the Secretary.
    ``(i) The Secretary shall ensure that each employee of the 
Department with responsibilities relating to the construction or 
alteration of medical facilities, including such construction or 
alteration carried out pursuant to contracts or agreements, undergoes a 
program of ongoing professional training and development. Such program 
shall be designed to ensure that employees maintain adequate expertise 
relating to industry standards and best practices for the acquisition 
of design and construction services. The Secretary may provide the 
program under this subsection through a contract or agreement with a 
non-Federal entity or with a non-Department Federal entity.''.
    (b) Limitation on Planning and Design for Super Construction 
Projects.--
            (1) In general.--Section 8104(a) of title 38, United States 
        Code, is amended--
                    (A) by redesignating paragraph (3) as paragraph 
                (4);
                    (B) by inserting after paragraph (2) the following 
                new paragraph (3):
    ``(3) The Secretary may not obligate or expend funds for advance 
planning or design for any super construction project, until the date 
that is 60 days after the date on which the Secretary submits to the 
Committee on Veterans' Affairs and the Committee on Appropriations of 
the Senate and the Committee on Veterans' Affairs and the Committee on 
Appropriations of the House of Representatives notice of such 
obligation or expenditure.''; and
                    (C) in paragraph (4), as redesignated by paragraph 
                (1) of this subsection, by adding at the end the 
                following new subparagraph:
            ``(C) The term `super construction project' means a project 
        for the construction, alteration, or acquisition of a medical 
        facility involving a total expenditure of more than 
        $100,000,000, but such term does not include an acquisition by 
        exchange.''.
            (2) Applicability.--The amendments made by paragraph (1) 
        shall take effect on the date of the enactment of this Act and 
        shall apply with respect to a construction project that is 
        initiated on or after that date.
    (c) Congressional Approval of Certain Projects.--
            (1) Projects that exceed specified amount.--Subsection (c) 
        of section 8104 of title 38, United States Code, is amended to 
        read as follows:
    ``(c)(1) The Secretary may not obligate funds for a major medical 
facility project or a super construction project approved by a law 
described in subsection (a)(2) in an amount that would cause the total 
amount obligated for that project to exceed the amount specified in the 
law for that project (or would add to total obligations exceeding such 
specified amount) by more than 10 percent unless the Committee on 
Veterans' Affairs and the Committee on Appropriations of the Senate and 
the Committee on Veterans' Affairs and the Committee on Appropriations 
of the House of Representatives each approve in writing the obligation 
of those funds.
    ``(2) The Secretary shall--
            ``(A) enter into a contract with an appropriate non-
        department Federal entity with the ability to conduct forensic 
        audits on medical facility projects for the conduct of an 
        external forensic audit of the expenditures relating to any 
        major medical facility or super construction project for which 
        the total expenditures exceed the amount specified in the law 
        for the project by more than 25 percent; and
            ``(B) enter into a contract with an appropriate non-
        department Federal entity with the ability to conduct forensic 
        audits on medical facility projects for the conduct of an 
        external audit of the medical center construction project in 
        Aurora, Colorado.''.
            (2) Use of extra amounts.--Subsection (d) of such section 
        is amended--
                    (A) in paragraph (2)(B), in the matter preceding 
                clause (i), by striking ``Whenever'' and inserting 
                ``Before''; and
                    (B) by adding at the end the following new 
                paragraph:
    ``(3) The Secretary may not obligate any funds described in 
paragraph (1) or amounts described in paragraph (2) before the date 
that is 30 days after the notification submitted under paragraph (1) or 
paragraph (2)(B), as the case may be, unless the Committee on Veterans' 
Affairs and the Committee on Appropriations of the Senate and the 
Committee on Veterans' Affairs and the Committee on Appropriations of 
the House of Representatives each approve in writing the obligation of 
those funds or amounts.''.
            (3) Notification requirements.--
                    (A) Committees required.--Subsection (d)(1) of such 
                section is amended by striking ``each committee'' and 
                inserting ``the Committee on Veterans' Affairs and the 
                Committee on Appropriations of the Senate and the 
                Committee on Veterans' Affairs and the Committee on 
                Appropriations of the House of Representatives''.
                    (B) Use of amounts from bid savings.--Subsection 
                (d)(2)(B) of such section is amended by adding at the 
                end the following new clause:
            ``(iv) With respect to the major construction project that 
        is the source of the bid savings--
                    ``(I) the amounts already obligated or available in 
                the project reserve for such project;
                    ``(II) the percentage of such project that has been 
                completed; and
                    ``(III) the amount of such bid savings that is 
                already obligated or otherwise being used for a purpose 
                other than such project.''.
    (d) Quarterly Report on Super Construction Projects.--
            (1) In general.--At the end of subchapter I of chapter 81 
        of title 38, United States Code, add the following new section:
``Sec. 8120. Quarterly report on super construction projects
    ``(a) Quarterly Reports Required.--Not later than 30 days after the 
last day of each fiscal quarter the Secretary shall submit to the 
Committees on Veterans' Affairs of the Senate and House of 
Representatives on the super construction projects carried out by the 
Secretary during such quarter. Each such report shall include, for each 
such project--
            ``(1) the budgetary and scheduling status of the project, 
        as of the last day of the quarter covered by the report; and
            ``(2) the actual cost and schedule variances of the 
        project, as of such day, compared to the planned cost and 
        schedules for the project.
    ``(b) Super Construction Project Defined.--In this section, the 
term `super construction project' has the meaning given such term in 
section 8104(a)(4)(C) of this title.''.
            (2) Clerical amendment.--The table of sections at the 
        beginning of the chapter is amended by adding at the end of the 
        items relating to such subchapter the following new item:

``8120. Quarterly report on super construction projects.''.
    (e) Accelerated Master Planning for Each Medical Facility of the 
Department of Veterans Affairs.--
            (1) Existing facilities.--Not later than December 31, 2016, 
        the Secretary of Veterans Affairs shall complete a master plan 
        described in paragraph (3) for each medical facility of the 
        Department of Veterans Affairs.
            (2) New facilities.--For each medical facility of the 
        Department for which construction is completed after the date 
        of the enactment of this Act, the Secretary shall complete a 
        master plan described in paragraph (3) for the facility by not 
        later than the earlier of the following dates:
                    (A) The date on which activation is completed.
                    (B) The date of the formal dedication of the 
                facility.
            (3) Master plan described.--A master plan described in this 
        paragraph is, with respect to a medical facility of the 
        Department, a plan to inform investment decisions and funding 
        requests over a 10-year period for construction projects at 
        such medical facility--
                    (A) to meet the health care needs of a changing 
                veteran population through a combination of health care 
                from the Department and other community resources; and
                    (B) to maximize the best use of the land and 
                structures comprising such medical facility.

SEC. 3. ASSISTANT INSPECTOR GENERAL FOR CONSTRUCTION.

    (a) In General.--Chapter 3 of title 38, United States Code, is 
amended by inserting after section 312 the following new section:
``Sec. 312A. Assistant Inspector General for Construction
    ``(a) In General.--There is in the Office of Inspector General an 
Assistant Inspector General for Construction. The Assistant Inspector 
General for Construction is responsible for conducting, supervising, 
and coordinating audits, evaluations, and investigations of the 
planning, design, contracting, execution, and construction of 
facilities and infrastructure of the Department, including major and 
minor construction projects and leases.
    ``(b) Qualifications.--Each individual appointed as Assistant 
Inspector General for Construction shall be an individual who has 
expertise in construction and facilities management.
    ``(c) Reports.--(1) Not later than 60 days after the appointment of 
an individual as the Assistant Inspector General for Construction, and 
every calendar quarter thereafter, the Assistant Inspector General for 
Construction shall submit to the Committees on Veterans' Affairs of the 
Senate and House of Representatives a report summarizing the activities 
of the Assistant Inspector General for Construction during the 120-day 
period ending on the date of such report.
    ``(2) In addition to the report required in paragraph (1), and the 
requirements contained in section 5 of the Inspector General Act of 
1978 (5 U.S.C. App.), the Assistant Inspector General for Construction 
shall promptly provide to the Committees on Veterans' Affairs of the 
Senate and House of Representatives the findings of any investigation 
undertaken by the Assistant Inspector General for Construction, and 
shall notify the Committees promptly if the Assistant Inspector General 
for Construction identifies any serious or flagrant problem or 
deficiency relating to the administration or operation of any 
construction program of the Department, if, during the course of any 
investigation, the Assistant Inspector General for Construction 
determines that Congress should take immediate action.
    ``(3) Nothing in this subsection shall be construed to authorize 
the public disclosure of information that is--
            ``(A) specifically prohibited from disclosure by any other 
        provision of law;
            ``(B) specifically required by Executive Order to be 
        protected from disclosure in the interest of national defense 
        or national security or in the conduct of foreign affairs; or
            ``(C) a part of an ongoing criminal investigation.''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
such chapter is amended by inserting after the item relating to section 
312 the following new item:

``312A. Assistant Inspector General for Construction.''.

            Passed the House of Representatives February 9, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Ex Output:
Construction Reform Act of 2016 (Sec. 2) This bill requires the Department of Veterans Affairs (VA) to use industry standards, standard designs, and best practices in carrying out medical facility construction. A super construction project is one for the construction, alteration, or acquisition of a medical facility involving a total expenditure of more than $100 million (but does not include an acquisition by exchange).  The VA shall provide, on a non-reimbursable basis, a non-VA federal entity with: (1) design, planning, and construction assistance; (2) project documents; and (3) other assistance upon request.  With respect to a proposed change to a contract entered into by a non-VA federal entity with which the VA has entered into an agreement that is estimated at a value of less than $250,000, the entity shall issue a final decision regarding such change within 30 days.   With respect to a proposed contract change estimated at a value of $250,000 or more:    the VA may make recommendations to the entity;   the VA may issue the final decision regarding the change within 30 days after the entity proposes it; and   if the VA does not issue a final decision within 60 days after the entity proposes the contract change, the entity shall issue a final decision regarding the change no later than 90 days after it proposes the change.    The VA shall ensure that each VA employee with responsibilities relating to the construction or alteration of medical facilities undergoes ongoing professional training and development.   The VA is prohibited from:    obligating or expending funds for advance planning or design for any super construction project until 60 days after congressional notification,  obligating funds for a major medical facility project or a super construction project by more than 10% of the amount approved by law unless certain congressional committees approve the obligation, or  using bid savings amounts or funds for other than their original purpose before 30 days after notifying those committees unless each committee approves the obligation.   The VA shall enter into a contract with an appropriate non-department federal entity to conduct an external forensic audit of: (1) the medical center construction project in Aurora, Colorado; and (2) the expenditures relating to any major medical facility or super construction project when such expenditures exceed the amount approved by law by more than 25%.  The VA must complete a 10-year master plan for: (1) each existing VA medical facility by December 31, 2016, and (2) each new VA medical facility by not later than the earlier of the date on which activation is completed or the date of the facility's formal dedication.  (Sec. 3) There is established in the Office of Inspector General an Assistant Inspector General for Construction who shall be responsible for conducting, supervising, and coordinating audits, evaluations, and investigations of the planning, design, contracting, and construction of VA facilities and infrastructure, including major and minor construction projects and leases.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Civil War Battlefields Preservation 
Tax Incentives Act of 1994''.

SEC. 2. DEDUCTION FROM GROSS ESTATE FOR TRANSFER BY HEIR OF QUALIFIED 
              CONSERVATION EASEMENT ON LAND WITHIN A CIVIL WAR 
              BATTLEFIELD SITE.

    (a) In General.--Section 2055 of the Internal Revenue Code of 1986 
(relating to transfers for public, charitable, and religious uses) is 
amended by redesignating subsection (g) as subsection (h) and by 
inserting after subsection (f) the following new subsection:
    ``(g) Transfer by Heir of Qualified Conservation Easement on Land 
Within Civil War Battlefield Site.--
            ``(1) In general.--For purposes of this section, if--
                    ``(A) the gross estate of a decedent includes real 
                property located within an area designated as a Civil 
                War battlefield by the Civil War Sites Advisory 
                Commission,
                    ``(B) within 9 months after the date of death of 
                the decedent, the person who acquired the property from 
                the decedent (or to whom such property passed from the 
                decedent) transfers a qualified real property interest 
                in such property, and
                    ``(C) the executor and the person referred to in 
                subparagraph (B) jointly elect the application of this 
                paragraph to such transfer,
        such transfer shall be treated as a bequest of the decedent.
            ``(2) Qualified real property interest.--For purposes of 
        this subsection, the term `qualified real property interest' 
        means any qualified real property interest (as defined in 
        section 170(h)(2)(C)) which meets the requirements of section 
        170(h).
            ``(3) Denial of double benefit.--No deduction or credit 
        shall be allowed under any other provision of this title for 
        any transfer to which the election under paragraph (1) 
        applies.''
    (b) Effective Date.--The amendment made by this section shall apply 
to transfers referred to in section 2055(g)(1)(B) of the Internal 
Revenue Code of 1986 (as added by this Act) after the date of the 
enactment of this Act.

SEC. 3. DOLLAR LIMITATION ON SPECIAL ESTATE TAX VALUATION FOR FARM 
              PROPERTY NOT TO APPLY TO PROPERTY WITHIN CIVIL WAR 
              BATTLEFIELD SITE.

    (a) In General.--Paragraph (2) of section 2032A(a) of the Internal 
Revenue Code of 1986 (relating to valuation of certain farm, etc., real 
property) is amended by adding at the end thereof the following new 
sentence: ``The preceding sentence shall be applied without regard to 
any such property which is within an area designated as a Civil War 
battlefield by the Civil War Sites Advisory Commission.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to estates of decedents dying after the date of the enactment of 
this Act.

SEC. 4. CREDIT FOR CHARITABLE CONTRIBUTION OF CERTAIN INTERESTS IN 
              CIVIL WAR BATTLEFIELD SITES.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 22 the 
following new section:

``SEC. 23. CREDIT FOR CHARITABLE CONTRIBUTION OF CERTAIN INTERESTS IN 
              CIVIL WAR BATTLEFIELD SITES.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this chapter for the 
taxable year an amount equal to 50 percent of the amount of any 
qualified Civil War battlefield contribution which is made during such 
taxable year.
    ``(b) Qualified Civil War Battlefield Contribution.--For purposes 
of this section--
            ``(1) In general.--The term `qualified Civil War 
        battlefield contribution' means any qualified conservation 
        contribution (as defined in section 170(h)) if the real 
        property referred to in section 170(h)(2) is real property 
        within an area designated as a Civil War battlefield by the 
        Civil War Sites Advisory Commission.
            ``(2) Amount of contribution.--The amount of any qualified 
        Civil War battlefield contribution is the amount which would 
        (but for subsection (c)) be allowed as a deduction under 170 
        for such contribution (determined without regard to section 
        170(b)).
    ``(c) Denial of Double Benefit.--No deduction shall be allowed 
under this chapter for any contribution for which is credit is allowed 
under this section.''
    (b) Clerical Amendment.--The table of sections for such subpart A 
is amended by inserting after the item relating to section 22 the 
following new item:

                              ``Sec. 23. Credit for charitable 
                                        contribution of certain 
                                        interests in Civil War 
                                        battlefield sites.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

Ex Output:

Civil War Battlefields Preservation Tax Incentives Act of 1994 - Amends the Internal Revenue Code to allow a deduction from the value of a gross estate of the transfer by an heir of a qualified conservation easement on land within a Civil War battlefield site. 
Provides that the dollar limitation on the valuation of farm and other real property does not apply to property within a Civil War battlefield site. 
Allows a tax credit of 50 percent of the amount of any qualified Civil War battlefield charitable contribution.