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. SHORT TITLE.

    This Act may be cited as the ``Alexis Agin Identity Theft 
Protection Act of 2013''.

SEC. 2. LIMITATION ON DISTRIBUTION OF DEATH INFORMATION FURNISHED TO OR 
              MAINTAINED BY THE SOCIAL SECURITY ADMINISTRATION.

    (a) In General.--Section 205(r) of the Social Security Act (42 
U.S.C. 405(r)) is amended--
            (1) in paragraph (2), by inserting ``, and to ensure 
        completeness, timeliness, and accuracy of,'' after 
        ``transmitting'';
            (2) by striking paragraph (3) and inserting the following:
    ``(3) The Commissioner of Social Security shall, to the extent 
feasible, provide for the use of information regarding deceased 
individuals furnished to or maintained by the Commissioner, subject to 
such safeguards as the Commissioner of Social Security determines are 
necessary or appropriate to protect the information from unauthorized 
use or disclosure, to any Federal or State agency providing or 
administering Federally funded benefits to individuals, other than 
benefits under this Act, through a cooperative arrangement with such 
agency designed to ensure proper payment of those benefits with respect 
to such individuals if--
            ``(A) under such arrangement the agency provides 
        reimbursement to the Commissioner of Social Security for the 
        reasonable costs of carrying out such arrangement, including 
        the reasonable costs associated with the collection and 
        maintenance of information regarding deceased individuals 
        furnished to the Commissioner pursuant to paragraph (1); and
            ``(B) such arrangement does not conflict with the duties of 
        the Commissioner of Social Security under paragraph (1).'';
            (3) in paragraph (4), by inserting ``or in benefit and 
        pension plans for employees of the States or local 
        governments'' after ``by the States'';
            (4) by striking paragraph (5) and inserting the following:
    ``(5)(A) The Commissioner of Social Security may use or provide for 
the use of information regarding deceased individuals furnished to or 
maintained by the Commissioner, subject to such safeguards as the 
Commissioner of Social Security determines are necessary or appropriate 
to protect the information from unauthorized use or disclosure, 
provided the requirements of subparagraphs (A) and (B) of paragraph (3) 
are met and such information is provided--
            ``(i) to any Federal agency through a cooperative agreement 
        with such agency for the purpose of law enforcement or tax 
        administration; or
            ``(ii) for statistical and research activities conducted by 
        Federal and State agencies.
    ``(B) A Federal or State agency may disclose death information 
obtained from the Commissioner to a contractor for the purposes of 
assisting with such law enforcement, tax administration, or statistical 
and research activities, provided that the agency ensures, at a 
minimum, that the contractor fulfills the requirements of clauses (ii) 
and (iv) of paragraph (7)(E).'';
            (5) by striking paragraph (7) and inserting the following:
    ``(7)(A) For purposes of this paragraph, death information shall 
consist of information regarding deceased individuals maintained by the 
Commissioner of Social Security, except for information furnished to or 
maintained by the Commissioner pursuant to paragraphs (1) or (2), and 
the death information to be provided shall consist only of the name, 
social security number, date of birth, and date of death of a deceased 
individual.''
    ``(B) The Commissioner may disclose death information under this 
paragraph to the Secretary of Defense provided that--
            ``(i) the Secretary uses the information provided solely 
        for the purpose of assisting in the identification of 
        unidentified remains, and
            ``(ii) the Secretary enforces requirements similar to those 
        in clauses (i), (ii), (iv), (v), (vi), and (vii) with respect 
        to any contractor the Secretary hires to assist in such 
        identifications.
    ``(C) The Commissioner of Social Security may disclose death 
information, except for information furnished to or maintained by the 
Commissioner of Social Security pursuant to paragraphs (1) or (2), 
provided the requirements of this paragraph and the requirements of 
subparagraphs (A) and (B) of paragraph (3) are met.
    ``(D) The Commissioner may disclose--
            ``(i) to any entity, information maintained by the 
        Commissioner concerning individuals whose date of death 
        occurred at least 3 calendar years prior to the year that the 
        entity requests such information pursuant to a written 
        agreement; and
            ``(ii) to any entity `certified' by the Commissioner under 
        subparagraph (E), information maintained by the Commissioner 
        concerning individuals whose date of death does not satisfy the 
        requirements of clause (i), pursuant to a written agreement 
        between the Commissioner and the entity.
    ``(E) For purposes of this paragraph an entity is `certified' only 
if the Commissioner--
            ``(i) establishes procedures to certify and decertify 
        entities eligible to obtain such information;
            ``(ii) includes in the agreement with such an entity 
        provisions to require such entity to safeguard the information 
        provided, assure that the information is used only for the 
        purpose which was the basis for the certification, assure that 
        the information is not disclosed by the entity to any other 
        entity, and include contractual penalties, including monetary 
        penalties and loss of certification, for the violation of any 
        requirements imposed by the Commissioner as a condition of 
        receiving the information;
            ``(iii) requires that the entity demonstrate that--
                    ``(I) it has a legitimate business need for the 
                information, which shall include a requirement that the 
                information regarding a deceased individual will aid in 
                preventing financial harm to the entity or to a 
                customer or client of the entity or will aid in 
                permitting the entity to fulfill an obligation to a 
                beneficiary of an individual that is contingent upon 
                the death of such individual; or
                    ``(II) it has a legitimate interest in preventing 
                fraud or unauthorized financial transactions;
            ``(iv) requires that the entity demonstrate that it has 
        infrastructure and procedures in place to prevent wrongful 
        access to or the disclosure of information provided by the 
        Commissioner;
            ``(v) determines that the entity has adequate experience 
        and expertise in maintaining the confidentiality and security 
        of information;
            ``(vi) includes such other requirements and restrictions as 
        the Commissioner deems appropriate to assure the 
        confidentiality of the information; and
            ``(vii) requires that the entity permit periodic and 
        unscheduled audits of the entity to assure compliance with the 
        requirements established by the Commissioner.
    ``(F) The Commissioner shall establish application and other fees 
to be paid by entities seeking to be certified or to maintain 
certification under this paragraph so that the Commissioner is fully 
reimbursed for all costs associated with development of the 
certification process, evaluating applications, auditing compliance 
with the requirements established by the Commissioner, inspecting 
records and assuring compliance with contract requirements, and any 
other costs associated with assuring continuing eligibility for 
certification under this paragraph.
    ``(G) For purposes of this paragraph, the terms `entity' or 
`entities' includes `individual' and `individuals' respectively.
    ``(H) The Commissioner may delegate any of the activities under 
this paragraph to another agency and may perform any activity through a 
contractor, provided that the delegation or contract requires such 
agency or contractor to comply with all requirements of this section 
and of the implementing policies developed by the Commissioner.'';
            (6) by adding at the end the following new paragraph:
    ``(10) Information related to a deceased individual received by the 
Commissioner of Social Security other than as described in paragraph 
(1) shall be treated for purposes of paragraph (6) in the same manner 
as information received as described in paragraph (1).''.
    (b) Report.--Not later than 1 year after the date of the enactment 
of this Act and each year thereafter through 2019, the Commissioner of 
Social Security shall submit to the Committee on Finance of the Senate 
and the Committee on Ways and Means of the House of Representatives a 
report describing the entities certified by the Commissioner under 
section 205(r)(7) of the Social Security Act (42 U.S.C. 405(r)(7)) 
during the preceding year and their compliance with the requirements of 
subparagraph (E) of such section.
    (c) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section take effect on the date that is 
        60 days after the date of the enactment of this Act.
            (2) Exception.--The amendment made by subsection (a)(6) 
        shall take effect on January 1, 2014.
    (d) Sunset.--Subparagraphs (C) through (H) of section 205(r)(7) of 
the Social Security Act (42 U.S.C. 405(r)(7)) (as amended by subsection 
(a)) shall cease to be effective on January 1, 2019, except that--
            (1) clauses (ii) and (iv) of subparagraph (E) of such 
        section shall continue to apply for purposes of section 
        205(r)(5)(B) of such Act (42 U.S.C. 405(r)(5)(B)) (as amended 
        by subsection (a)).
[A]: Alexis Agin Identity Theft Protection Act of 2013 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to revise the treatment of death information furnished to or maintained by the Social Security Administration (SSA). Authorizes the Commissioner of Social Security to use or provide such information to federal and state agencies for statistical and research activities or to any federal agency for law enforcement or tax administration purposes. Authorizes disclosure of such information by: (1) federal and state agencies to contractors to assist with similar activities, (2) the Commissioner to entities concerning certain individuals who died more than three years earlier as well as to entities certified by the Commissioner, and (3) the Commissioner to the Secretary of Defense (DOD) to assist in the identification of remains. 


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Big Cat Public Safety Act''.

SEC. 2. DEFINITIONS.

    (a) In General.--Section 2 of the Lacey Act Amendments of 1981 (16 
U.S.C. 3371) is amended--
            (1) by redesignating subsections (a) through (k) as 
        subsections (b) through (l), respectively; and
            (2) by inserting before subsection (b) (as so redesignated) 
        the following:
    ``(a) Breed.--The term `breed' means to facilitate propagation or 
reproduction (whether intentionally or negligently), or to fail to 
prevent propagation or reproduction.''.
    (b) Conforming Amendments.--
            (1) Consolidated farm and rural development act.--Section 
        349(a)(3) of the Consolidated Farm and Rural Development Act (7 
        U.S.C. 1997(a)(3)) is amended by striking ``section 2(a)'' and 
        inserting ``section 2(b)''.
            (2) Lacey act amendments of 1981.--
                    (A) Section 3(e)(2)(C) of the Lacey Act Amendments 
                of 1981 (16 U.S.C. 3372(e)(2)(C)) is amended--
                            (i) in clause (ii), by striking ``section 
                        2(g)'' and inserting ``section 2(h)''; and
                            (ii) in clause (iii), by striking ``section 
                        2(g)'' and inserting ``section 2(h)''.
                    (B) Section 7(c) of the Lacey Act Amendments of 
                1981 (16 U.S.C. 3376(c)) is amended by striking 
                ``section 2(f)(2)(A)'' and inserting ``section 
                2(g)(2)(A)''.

SEC. 3. PROHIBITIONS.

    Section 3 of the Lacey Act Amendments of 1981 (16 U.S.C. 3372) is 
amended--
            (1) in subsection (a)--
                    (A) in paragraph (2)--
                            (i) in subparagraph (A), by striking the 
                        semicolon at the end and inserting ``; or'';
                            (ii) in subparagraph (B)(iii), by striking 
                        ``; or'' and inserting a semicolon; and
                            (iii) by striking subparagraph (C); and
                    (B) in paragraph (4), by striking ``(1) through 
                (3)'' and inserting ``(1) through (3) or subsection 
                (e)''; and
            (2) by amending subsection (e) to read as follows:
    ``(e) Captive Wildlife Offense.--
            ``(1) In general.--It is unlawful for any person to import, 
        export, transport, sell, receive, acquire, or purchase in 
        interstate or foreign commerce, or in a manner substantially 
        affecting interstate or foreign commerce, or to breed or 
        possess, any prohibited wildlife species.
            ``(2) Limitation on application.--Paragraph (1) does not 
        apply to--
                    ``(A) an entity exhibiting animals to the public 
                under a Class C license from the Department of 
                Agriculture and that holds such license in good 
                standing, if the entity--
                            ``(i) has not been, and does not employ any 
                        person engaged in animal care who has been, 
                        convicted of or fined for an offense involving 
                        the abuse or neglect of any animal pursuant to 
                        any State, local, or Federal law;
                            ``(ii) has not had, and does not employ any 
                        person who has had, a license or permit 
                        regarding the care, possession, exhibition, 
                        breeding, or sale of animals revoked or 
                        suspended by any State, local, or Federal 
                        agency, including the Department of 
                        Agriculture, within the preceding 3-year 
                        period;
                            ``(iii) has not been cited by the 
                        Department of Agriculture under the Animal 
                        Welfare Act (7 U.S.C. 2131 et seq.) within the 
                        preceding 12-month period for any repeat 
                        violation for--
                                    ``(I) inadequate veterinary care;
                                    ``(II) handling that causes stress 
                                or trauma or a threat to public safety;
                                    ``(III) insufficient provisions of 
                                food or water; or
                                    ``(IV) failure to allow facility 
                                inspection;
                            ``(iv) does not allow any individual other 
                        than a trained professional employee or 
                        contractor of the licensee (or an accompanying 
                        employee receiving professional training) or a 
                        licensed veterinarian (or an accompanying 
                        veterinary student) to come into direct 
                        physical contact with a prohibited wildlife 
                        species;
                            ``(v) ensures that during public exhibition 
                        of a lion (Panthera leo), tiger (Panthera 
                        tigris), leopard (Panthera pardus), snow 
                        leopard (Uncia uncia), jaguar (Panthera onca), 
                        cougar (Puma concolor), or any hybrid thereof, 
                        the animal is at least 15 feet from members of 
                        the public unless there is a permanent barrier 
                        that prevents public contact or risk of 
                        contact;
                            ``(vi) does not breed any prohibited 
                        wildlife species unless the breeding is 
                        conducted pursuant to a species-specific, 
                        publicly available, peer-reviewed population 
                        management plan developed according to 
                        established conservation science principles;
                            ``(vii) maintains liability insurance in an 
                        amount of not less than $250,000 for each 
                        occurrence of property damage, bodily injury, 
                        or death caused by any prohibited wildlife 
                        species possessed by the person; and
                            ``(viii) has a written plan that is made 
                        available to local law enforcement, State 
                        agencies and Federal agencies on request, for 
                        the quick and safe recapture or destruction of 
                        prohibited wildlife species in the event a 
                        prohibited wildlife species escapes, including, 
                        but not limited to, written protocols for 
                        training staff on methods of safe recapture of 
                        the escaped prohibited wildlife species;
                    ``(B) a State college, university, or agency, or 
                State-licensed veterinarian;
                    ``(C) a wildlife sanctuary that cares for 
                prohibited wildlife species, and--
                            ``(i) is a corporation that is exempt from 
                        taxation under section 501(a) of the Internal 
                        Revenue Code of 1986 and described in sections 
                        501(c)(3) and 170(b)(1)(A)(vi) of such Code;
                            ``(ii) does not commercially trade in 
                        prohibited wildlife species, including 
                        offspring, parts, and byproducts of such 
                        animals;
                            ``(iii) does not breed the prohibited 
                        wildlife species;
                            ``(iv) does not allow direct contact 
                        between the public and prohibited wildlife 
                        species; and
                            ``(v) does not allow the transportation and 
                        display of prohibited wildlife species off-
                        site;
                    ``(D) has custody of the prohibited wildlife 
                species solely for the purpose of expeditiously 
                transporting the prohibited wildlife species to a 
                person described in this paragraph with respect to the 
                species; or
                    ``(E) an entity or individual that is in possession 
                of a prohibited wildlife species that was born before 
                the date of the enactment of the Big Cat Public Safety 
                Act, and--
                            ``(i) not later than 180 days after the 
                        date of the enactment of the Big Cat Public 
                        Safety Act, the entity or individual registers 
                        each individual animal of each prohibited 
                        wildlife species with the United States Fish 
                        and Wildlife Service;
                            ``(ii) does not breed, acquire, or sell any 
                        prohibited wildlife species after the date of 
                        the enactment of such Act; and
                            ``(iii) does not allow direct contact 
                        between the public and prohibited wildlife 
                        species.''.

SEC. 4. PENALTIES.

    (a) Civil Penalties.--Section 4(a)(1) of the Lacey Act Amendments 
of 1981 (16 U.S.C. 3373(a)(1)) is amended--
            (1) by inserting ``(e),'' after ``(d),''; and
            (2) by inserting ``, (e),'' after ``subsection (d)''.
    (b) Criminal Penalties.--Section 4(d) of the Lacey Act Amendments 
of 1981 (16 U.S.C. 3373(d)) is amended--
            (1) in paragraph (1)(A), by inserting ``(e),'' after 
        ``(d),'';
            (2) in paragraph (1)(B), by inserting ``(e),'' after 
        ``(d),'';
            (3) in paragraph (2), by inserting ``(e),'' after ``(d),''; 
        and
            (4) by adding at the end the following:
            ``(4) Any person who knowingly violates subsection (e) of 
        section 3 shall be fined not more than $20,000, or imprisoned 
        for not more than five years, or both. Each violation shall be 
        a separate offense and the offense shall be deemed to have been 
        committed not only in the district where the violation first 
        occurred, but also in any district in which the defendant may 
        have taken or been in possession of the prohibited wildlife 
        species.''.

SEC. 5. FORFEITURE OF PROHIBITED WILDLIFE SPECIES.

    Section 5(a)(1) of the Lacey Act Amendments of 1981 (16 U.S.C. 
3374(a)(1)) is amended by inserting ``bred, possessed,'' before 
``imported, exported,''.

SEC. 6. ADMINISTRATION.

    Section 7(a) of the Lacey Act Amendments of 1981 (16 U.S.C. 
3376(a)) is amended by adding at the end the following:
            ``(3) The Secretary shall, in consultation with other 
        relevant Federal and State agencies, promulgate any regulations 
        necessary to implement section 3(e).''.
[A]: Big Cat Public Safety Act This bill amends the Lacey Act Amendments of 1981 to prohibit any person from breeding or possessing prohibited wildlife species (i.e., any live species of lion, tiger, leopard, cheetah, jaguar, or cougar or any hybrid of such species). Breeding means facilitating propagation or reproduction (whether intentionally or negligently), or failing to prevent propagation or reproduction.  The bill revises the list of entities that are exempt from Lacey Act prohibitions regarding those wildlife species to include: (1) certain entities that hold Class C licenses in good standing under the Animal Welfare Act, and (2) current owners of animals that were born before this bill's enactment if the animals are registered with the U.S. Fish and Wildlife Service. Those entities and owners may not allow direct contact between the public and the prohibited wildlife species. A person who knowingly violates the prohibition must be fined not more than $20,000, or imprisoned for not more than five years, or both. The bill considers each violation to be a separate offense. The offense must be deemed to have been committed not only in the district where the violation first occurred, but also in any district in which the defendant may have taken or been in possession of the prohibited wildlife species. The bill extends forfeiture provisions to fish, wildlife, or plants that are bred or possessed. 


[Q]: SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

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

           TITLE I--SAVINGS INCENTIVES FOR AMERICA'S CHILDREN

SEC. 101. ESTABLISHMENT OF CHILD SAVINGS ACCOUNTS WITHIN ROTH IRAS.

    (a) In General.--Section 408A (relating to Roth IRAs) is amended by 
adding at the end the following new subsection:
    ``(g) Child Savings Account.--
            ``(1) In general.--If the individual on whose behalf a Roth 
        IRA was established has not attained the age of 17 before the 
        close of any calendar year--
                    ``(A) the Roth IRA shall be treated as a Child 
                Savings Account for the taxable year, and
                    ``(B) this section shall be applied to the Roth IRA 
                for the taxable year with the modifications provided in 
                paragraphs (2) and (3).
            ``(2) Waiver of earned income requirement.--For purposes of 
        subsection (c)(2)(A), the maximum amount allowable as a 
        deduction under section 219 shall be computed without regard to 
        the compensation limitation of section 219(b)(1)(B).
            ``(3) Rollover where account holder dies before age 30.--If 
        an individual on whose behalf a Roth IRA was established dies 
        before attaining the age of 30--
                    ``(A) the transfer of the individual's interest in 
                a Roth IRA to a member of the individual's family 
                (within the meaning of section 529(e)(2)) shall not be 
                considered a taxable transfer for purposes of this 
                title, and
                    ``(B) such interest shall, on and after the date of 
                the transfer, be treated as a Roth IRA maintained for 
                the benefit of the family member and not of the 
                individual.''
    (b) Conforming Amendments.--
            (1) Section 408(a)(1) is amended by striking ``or 
        403(b)(8)'' and inserting ``, 403(b)(8), or 408A(g)(3)''.
            (2) Section 408(d)(3)(C)(ii)(II) is amended by inserting 
        ``or in the case of a Roth IRA, a member of the same family of 
        such other individual''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.

SEC. 102. ADDITIONAL CHILD CREDIT FOR CONTRIBUTIONS TO CHILD SAVINGS 
              ACCOUNTS BY TAXPAYERS NOT ELIGIBLE FOR ENTIRE CHILD 
              CREDIT.

    (a) In General.--Section 24 (relating to child tax credit) is 
amended by adding at the end the following new subsection:
    ``(g) Additional Refundable Credit for Contributions to Child 
Savings Accounts.--
            ``(1) In general.--The aggregate credits allowed under 
        subpart C shall be increased by the lesser of--
                    ``(A) the credit which would be allowed under this 
                section without regard to this subsection and 
                subsection (d) and the limitation under section 26(a), 
                or
                    ``(B) the amount of the contributions to child 
                savings accounts of qualifying children of the taxpayer 
                for the taxable year to the extent such contributions 
                do not exceed $100 multiplied by the number of 
                qualifying children.
            ``(2) Limitation.--In no event shall the amount of the 
        increase under paragraph (1) exceed--
                    ``(A) the aggregate amount of credits allowed by 
                this subpart in excess of the limitation imposed by 
                section 26(a), reduced by
                    ``(B) any additional credits allowed by subsection 
                (d).
            ``(3) Coordination.--The credit under this subsection shall 
        not be taken into account in applying subsection (d) and 
        section 32(n) (relating to supplemental child credit).''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1999.

SEC. 103. TAX-FREE DISTRIBUTIONS FOR ELEMENTARY, SECONDARY, AND COLLEGE 
              EDUCATION.

    (a) In General.--Section 408A(d)(5) (defining qualified special 
purpose distribution) is amended to read as follows:
            ``(5) Qualified special purpose distribution.--For purposes 
        of this section--
                    ``(A) In general.--The term `qualified special 
                purpose distribution' means any of the following 
                distributions:
                            ``(i) Distributions described in 
                        subparagraph (F) of section 72(t)(2) (relating 
                        to first home purchases).
                            ``(ii) Distributions to the extent such 
                        distributions do not exceed the qualified 
                        education expenses of the taxpayer for the 
                        taxable year.
                    ``(B) Qualified education expenses.--
                            ``(i) In general.--The term `qualified 
                        education expenses' means--
                                    ``(I) qualified higher education 
                                expenses (as defined in section 
                                72(t)(7)),
                                    ``(II) qualified elementary and 
                                secondary education expenses, and
                                    ``(III) amounts paid or incurred 
                                during the taxable year to purchase 
                                tuition credits or certificates, or to 
                                make contributions to an account, under 
                                a qualified State tuition program (as 
                                defined in section 529(b)) for the 
                                benefit of the beneficiary of the 
                                account, the beneficiary's spouse, or 
                                any child (as defined in section 
                                151(c)(3)) or grandchild of the 
                                beneficiary or spouse.
                            ``(ii) Limitation.--The aggregate amount 
                        treated as qualified education expenses for any 
                        taxable year shall not exceed an amount equal 
                        to the excess (if any) of--
                                    ``(I) ____ percent of the fair 
                                market value of the assets in the Roth 
                                IRA as of the close of the calendar 
                                year preceding the calendar year in 
                                which the taxable year begins, over
                                    ``(II) distributions described in 
                                subparagraph (F) of section 72(t)(2) 
                                (relating to first home purchases) for 
                                the taxable year.
                    ``(C) Qualified elementary and secondary education 
                expenses.--
                            ``(i) In general.--The term `qualified 
                        elementary and secondary education expenses' 
                        means--
                                    ``(I) expenses for tuition, fees, 
                                academic tutoring, special needs 
                                services, books, supplies, computer 
                                equipment (including related software 
                                and services), and other equipment 
                                which are incurred in connection with 
                                the enrollment or attendance of the 
                                designated beneficiary of the trust, or 
                                of the child or grandchild of the 
                                beneficiary of the account or 
                                beneficiary's spouse, as an elementary 
                                or secondary school student at a 
                                public, private, or religious school, 
                                or
                                    ``(II) expenses for room and board, 
                                uniforms, transportation, and 
                                supplementary items and services 
                                (including extended day programs) which 
                                are required or provided by a public, 
                                private, or religious school in 
                                connection with such enrollment or 
                                attendance.
                            ``(ii) Special rule for home-
                        schooling.--Such term shall include expenses 
                        described in clause (i) required for education 
                        provided for homeschooling if the requirements 
                        of any applicable State or local law are met 
                        with respect to such education.
                            ``(iii) School.--The term `school' means 
                        any school which provides elementary education 
                        or secondary education (kindergarten through 
                        grade 12), as determined under State law.''
    (b) Additional Tax Not To Apply to Education Expenses.--Section 
72(t)(2) is amended by adding at the end the following new 
subparagraph:
                    ``(G) Certain education expenses in case of a roth 
                ira.--Distributions to an individual from a Roth IRA 
                which are described in subclause (II) or (III) of 
                section 408A(d)(5)(B)(i). Distributions shall not be 
                taken into account under the preceding sentence if such 
                distributions are described in subparagraphs (A), (C), 
                (D), (E), or (F) or to the extent paragraph (1) does 
                not apply to such distributions by reason of 
                subparagraph (B).
    (c) Repeal of Education IRAs.--
            (1) In general.--Section 530 (relating to education 
        individual retirement accounts) is repealed.
            (2) Conforming amendments.--
                    (A) Section 25A(e) is amended to read as follows:
    ``(e) Election To Have Section Apply.--No credit shall be allowed 
under subsection (a) for a taxable year with respect to the qualified 
and tuition-related expenses of an individual unless the taxpayer 
elects to have this section apply to the individual for the taxable 
year.''
                    (B) Section 26(b)(2) is amended by striking 
                subparagraph (E) and by redesignating subparagraphs (F) 
                through (Q) as subparagraphs (E) through (P), 
                respectively.
                    (C) Section 72(e)(9) is amended to read as follows:
            ``(9) Extension of paragraph (2)(b) to qualified state 
        tuition programs.--Notwithstanding any other provision of this 
        subsection, paragraph (2)(B) shall apply to amounts received 
        under a qualified State tuition program (as defined in section 
        529(b)). The rule of paragraph (8)(B) shall apply for purposes 
        of this paragraph.''
                    (D) Section 135(c)(2)(C) is amended--
                            (i) by striking ``, or to an education 
                        individual retirement account (as defined in 
                        section 530) on behalf of an account 
                        beneficiary,'', and
                            (ii) by striking ``and education individual 
                        retirement accounts'' in the heading thereof.
                    (E) Section 135(d)(2) is amended by striking ``by--
                '' and all that follows and inserting ``by the amount 
                of such expenses which are taken into account in 
                determining the credit allowable to the taxpayer or any 
                other person under section 25A with respect to such 
                expenses.''
                    (F) Section 221(e)(2)(A) is amended by striking ``, 
                135, or 530'' and inserting ``or 135''.
                    (G) Section 4973(a) is amended by inserting ``or'' 
                at the end of paragraph (2), by striking ``or'' at the 
                end of paragraph (3), and by striking paragraph (4).
                    (H) Section 4973 is amended by striking subsection 
                (e) and by redesignating subsection (f) as subsection 
                (e).
                    (I) Section 4975(c) is amended by striking 
                paragraph (5).
                    (J) Section 4975(e)(1) is amended by inserting 
                ``or'' at the end of subparagraph (D), by striking 
                subparagraph (E), and by redesignating subparagraph (F) 
                as subparagraph (E).
                    (K) Section 6693(a)(2) is amended by inserting 
                ``and'' at the end of subparagraph (B), by striking ``, 
                and'' at the end of subparagraph (C) and inserting a 
                period, and by striking subparagraph (D).
                    (L) The table of sections for part VIII of 
                subchapter F of chapter 1 is amended by striking the 
                item relating to section 530.
    (d) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to contributions for taxable years beginning after 
        December 31, 1999 (and earnings allocable thereto).
            (2) Rollovers from education iras to roth iras.--For 
        purposes of section 530(d)(5) of the Internal Revenue Code of 
        1986 (as in effect before its repeal by this section), any 
        amount received from an education individual retirement account 
        which is paid into a Roth IRA within the prescribed time shall 
        be treated as if it were paid into another education individual 
        retirement account.

              TITLE II--EXPANSION OF AVAILABILITY OF IRAS

SEC. 201. INFLATION ADJUSTMENT FOR DEDUCTIBLE AMOUNT.

    (a) In General.--Section 219 is amended by redesignating subsection 
(h) as subsection (i) and by inserting after subsection (g) the 
following new subsection:
    ``(h) Cost-of-Living Adjustments.--In the case of any taxable year 
beginning in a calendar year after 1998, the $2,000 amount under 
subsection (b)(1)(A) shall be increased by an amount equal to the 
product of $2,000 and the cost-of-living adjustment determined under 
section 1(f)(3) for the calendar year in which the taxable year begins, 
except that subparagraph (B) thereof shall be applied by substituting 
`1998' for `1992'. If the amount to which $2,000 would be increased 
under the preceding sentence is not a multiple of $500, such amount 
shall be rounded to the next lower multiple of $500.''
    (b) Conforming Amendments.--
            (1) Section 408(a)(1) is amended by striking ``in excess of 
        $2,000 on behalf of any individual'' and inserting ``on behalf 
        of any individual in excess of the amount in effect for such 
        taxable year under section 219(b)(1)(A)''.
            (2) Section 408(b)(2)(B) is amended by striking ``$2,000'' 
        and inserting ``the dollar amount in effect under section 
        219(b)(1)(A)''.
            (3) Section 408(b) is amended by striking ``$2,000'' in the 
        matter following paragraph (4) and inserting ``the dollar 
        amount in effect under section 219(b)(1)(A)''.
            (4) Section 408(j) is amended by striking ``$2,000''.
            (5) Section 408(p)(8) is amended by striking ``$2,000'' and 
        inserting ``the dollar amount in effect under section 
        219(b)(1)(A)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.

SEC. 202. REPEAL OF ADJUSTED GROSS INCOME LIMITATIONS ON CONTRIBUTIONS 
              AND ROLLOVERS TO ROTH IRAS.

    (a) In General.--Section 408A(c) is amended by striking paragraph 
(3) and by redesignating paragraphs (4) through (7) as paragraphs (3) 
through (6), respectively.
    (b) Repeal of Nondeductible Contributions.--
            (1) Subsection (f) of section 219 is amended by striking 
        paragraph (7).
            (2) Paragraph (5) of section 408(d) is amended by striking 
        the last sentence.
            (3) Section 408(o) is amended by adding at the end the 
        following new paragraph:
            ``(5) Termination.--This subsection shall not apply to any 
        designated nondeductible contribution for any taxable year 
        beginning after December 31, 1999.''
            (4) Subsection (b) of section 4973 is amended by striking 
        the last sentence.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.
[A]:
Title II: Expansion of Availability of IRAs
 - Provides for an inflation adjustment to the IRA deductible amount. Repeals the adjusted gross limitation on contributions and rollovers to Roth IRAs.