TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SPECIAL DEPRECIATION ALLOWANCE AND RECOVERY PERIOD FOR 
              NONCOMMERCIAL AIRCRAFT PROPERTY.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(o) Special Allowance for Noncommercial Airplanes.--
            ``(1) Additional allowance.--
                    ``(A) In general.--In the case of any qualified 
                noncommercial aircraft to which this subparagraph 
                applies--
                            ``(i) the depreciation deduction provided 
                        by section 167(a) for the taxable year in which 
                        such property is placed in service shall 
                        include an allowance equal to 50 percent of the 
                        adjusted basis of the qualified noncommercial 
                        aircraft property, and
                            ``(ii) the adjusted basis of the qualified 
                        noncommercial aircraft property shall be 
                        reduced by the amount of such deduction before 
                        computing the amount otherwise allowable as a 
                        depreciation deduction under this chapter for 
                        such taxable year and any subsequent taxable 
                        year.
                    ``(B) Application to aircraft purchased in 2010 or 
                2011.--Subparagraph (A) applies to qualified 
                noncommercial aircraft property placed in service after 
                December 31, 2009, and before January 1, 2012, which 
                is--
                            ``(i) acquired by the taxpayer after 
                        December 31, 2009, and before January 1, 2012, 
                        but only if no written binding contract for the 
                        acquisition was in effect before January 1, 
                        2010, or
                            ``(ii) acquired by the taxpayer pursuant to 
                        a written binding contract which was entered 
                        into after December 31, 2009, and before 
                        January 1, 2012, and
            ``(2) Recovery period.--For purposes of this section--
                    ``(A) In general.--Qualified noncommercial aircraft 
                to which this subparagraph applies shall be treated as 
                3-year property.
                    ``(B) Application to aircraft purchased before 
                2015.--Subparagraph (A) applies to qualified 
                noncommercial aircraft placed in service after the date 
                of the enactment of this subsection and before January 
                1, 2015, which is--
                            ``(i) acquired by the taxpayer after the 
                        date of the enactment of this subsection and 
                        before January 1, 2015, but only if no written 
                        binding contract for the acquisition was in 
                        effect before such date of the enactment, or
                            ``(ii) acquired by the taxpayer pursuant to 
                        a written binding contract which was entered 
                        into after December 31, 2008, and before 
                        January 1, 2015, and
            ``(3) Qualified noncommercial aircraft property.--For 
        purposes of this subsection--
                    ``(A) In general.--The term `qualified 
                noncommercial aircraft property' means any aircraft--
                            ``(i) which is not used in the trade or 
                        business of transporting persons or property,
                            ``(ii) to which this section applies, and
                            ``(iii) the original use of which commences 
                        with the taxpayer after--
                                    ``(I) December 31, 2009, for 
                                purposes of paragraph (1), and
                                    ``(II) the date of the enactment of 
                                this subsection for purposes of 
                                paragraph (2).
                    ``(B) Exceptions.--
                            ``(i) Bonus depreciation property under 
                        subsection (k).--The term `qualified 
                        noncommercial aircraft property' shall not 
                        include any property to which subsection (k)(1) 
                        applies.
                            ``(ii) Alternative depreciation property.--
                        The term `qualified noncommercial aircraft 
                        property' shall not include any property to 
                        which the alternative depreciation system under 
                        subsection (g) applies, determined--
                                    ``(I) without regard to paragraph 
                                (7) of subsection (g) (relating to 
                                election to have system apply), and
                                    ``(II) after application of section 
                                280F(b) (relating to listed property 
                                with limited business use).
                            ``(iii) Election out.--If a taxpayer makes 
                        an election under this clause with respect to 
                        any class of property for any taxable year, 
                        this subsection shall not apply to all property 
                        in such class placed in service during such 
                        taxable year.
                    ``(C) Special rule for self-constructed property.--
                In the case of a taxpayer manufacturing, constructing, 
                or producing property for the taxpayer's own use, if 
                the taxpayer begins manufacturing, constructing, or 
                producing the property--
                            ``(i) after December 31, 2009, and before 
                        January 1, 2012, for purposes of paragraph (1), 
                        and
                            ``(ii) after the date of the enactment of 
                        this subsection and before January 1, 2015, for 
                        purposes of paragraph (2),
                the requirements of paragraph (1)(B) or (2)(B) (as the 
                case may be) shall be treated as met.
                    ``(D) Deduction allowed in computing minimum tax.--
                For purposes of determining alternative minimum taxable 
                income under section 55, the deduction under subsection 
                (a) for qualified noncommercial aircraft property shall 
                be determined under this section without regard to any 
                adjustment under section 56.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act, in taxable years ending after such date.

SOLUTION: Amends the Internal Revenue Code to allow: (1) increased depreciation of qualified noncommercial aircraft property placed in service in 2010 or 2011; and (2) a three-year recovery period for the depreciation of such property placed in service before 2015. Defines "qualified noncommercial aircraft property" as any aircraft that is not used in the trade or business of transporting persons or property and that is first used after 2009. Allows such increased depreciation as an offset against the alternative minimum tax.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Hudson River Valley Special Resource 
Study Act''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (2) Study area.--The term ``study area''--
                    (A) means the portion of the Hudson River that 
                flows from Rodgers Island at Fort Edward to the 
                southern-most boundary of Westchester County, New York; 
                and
                    (B) includes any relevant sites and landscapes 
                within the counties in New York that abut the area 
                described in subparagraph (A).

SEC. 3. FINDINGS.

    Congress finds as follows:
            (1) The Hudson River Valley possesses important and unique 
        cultural, historical, natural, recreational and scenic 
        resources that have been central to the development and 
        sustainment of our Nation.
            (2) The Hudson River Valley encompasses a rich array of 
        sensitive natural resources ranging from the River itself and 
        its vast estuarine district, to its wetlands, refuges, parks, 
        forests, farmlands, preserves, cliffs, mountains, and valleys.
            (3) The Hudson River and its tributaries are home to a 
        number of rare and threatened animal species, habitats, and 
        plants.
            (4) The Hudson River Valley is home to myriad biking, 
        heritage, pedestrian and scenic trail systems on the eastern 
        and western sides of the River that are now connected by the 
        Walkway Over the Hudson bridge, which has been designated as a 
        National Recreation Trail.
            (5) Throughout history, the Hudson River Valley has played 
        a central role in the development of our nation, starting from 
        the vibrant Native American communities that first inhabited 
        the land, to Henry Hudson's voyage up the river later named for 
        him in the vessel Half Moon in 1609 and later with the American 
        Revolution, the debate on our Constitution, the first 
        successful steamboat voyage by Robert Fulton in 1807, the 
        Industrial Revolution, and the modern labor and environmental 
        movements.
            (6) The Hudson River Valley gave birth to important 
        movements in American art, architecture and literature through 
        the work of Andrew Jackson Downing, Alexander Jackson Davis, 
        Thomas Cole, Frederick Church and their associates from the 
        Hudson River School of Art, as well as through authors such as 
        Washington Irving, James Fenimore Cooper, William Cullen 
        Bryant, Susan and Anna Warner, and John Burroughs.
            (7) The depictions and descriptions of the Hudson River 
        Valley's renowned scenery and natural resources played a 
        central role in the recognition of the value of the landscape 
        and the development of an American esthetic and environmental 
        ideal.
            (8) A 1996 National Park Service study called the Hudson 
        River Valley ``the landscape that defined America.''.
            (9) The Hudson River Valley has been the subject of 
        multiple State and Federal inventories, studies, and plans that 
        should greatly assist a National Park Service special resource 
        study.

SEC. 4. AUTHORIZATION OF STUDY.

    (a) In General.--As soon as funds are made available for this 
purpose, the Secretary shall complete a study of the Hudson River 
Valley in the State of New York to evaluate--
            (1) the national significance of the area; and
            (2) the suitability and feasibility of designating the area 
        as a unit of the National Park System.
    (b) Study Guidelines.--In conducting the study under subsection 
(a), the Secretary shall--
            (1) use the criteria for the study of areas for potential 
        inclusion in the National Park System included in section 8 of 
        Public Law 91-383, as amended by section 303 of the National 
        Parks Omnibus Management Act of 1998 (Public Law 105-391; 112 
        Stat. 3501); and
            (2) closely examine park unit models, in particular 
        national river and recreation areas, as well as other landscape 
        protection models, that--
                    (A) encompass large areas of non-Federal lands 
                within their designated boundaries;
                    (B) foster public and private collaborative 
                arrangements for achieving National Park Service 
                objectives; and
                    (C) protect and respect the rights of private land 
                owners.

SEC. 5. REPORT.

    Not later than 24 months after the date that funds are first made 
available for this purpose, the Secretary shall submit to the Committee 
on Energy and Natural Resources of the Senate and the Committee on 
Natural Resources of the House of Representatives a report on the 
findings, conclusions, and recommendations of the study authorized by 
this Act.

SOLUTION: Hudson River Valley Special Resource Study Act - Directs the Secretary of the Interior to complete a study of the Hudson River Valley in the state of New York to evaluate: (1) the national significance of the part of the Hudson River that flows from Rodgers Island at Fort Edward to the southern-most boundary of Westchester County, New York, including any relevant sites and landscapes within counties in New York that abut that part of the River (the study area); and (2) the suitability and feasibility of designating the study area as a unit of the National Park System.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Community Connect Grant Program Act 
of 2018''.

SEC. 2. COMMUNITY CONNECT GRANT PROGRAM.

    Title VI of the Rural Electrification Act of 1936 (7 U.S.C. 950bb 
et seq.) is amended by adding at the end the following:

``SEC. 604. COMMUNITY CONNECT GRANT PROGRAM.

    ``(a) Definitions.--In this section:
            ``(1) Eligible broadband service.--The term `eligible 
        broadband service' means broadband service, as defined in 
        section 601, that operates at or above the applicable minimum 
        download and upload speeds established by the Federal 
        Communications Commission in defining the term `advanced 
        telecommunications capability' for purposes of section 706 of 
        the Telecommunications Act of 1996 (47 U.S.C. 1302).
            ``(2) Eligible entity.--
                    ``(A) In general.--The term `eligible entity' means 
                a legally organized entity that--
                            ``(i) is--
                                    ``(I) an incorporated organization;
                                    ``(II) an Indian Tribe or Tribal 
                                organization;
                                    ``(III) a State;
                                    ``(IV) a unit of local government; 
                                or
                                    ``(V) any other legal entity, 
                                including a cooperative, a private 
                                corporation, or a limited liability 
                                company, that is organized on a for-
                                profit or a not-for-profit basis; and
                            ``(ii) has the legal capacity and authority 
                        to enter into a contract, to comply with 
                        applicable Federal laws, and to own and operate 
                        broadband facilities, as proposed in the 
                        application submitted by the entity for a grant 
                        under the Program.
                    ``(B) Exclusions.--The term `eligible entity' does 
                not include--
                            ``(i) an individual; or
                            ``(ii) a partnership.
            ``(3) Program.--The term `Program' means the Community 
        Connect Grant Program established under subsection (b).
            ``(4) Rural area.--The term `rural area' has the meaning 
        given the term in section 601(b)(3)(A).
    ``(b) Establishment.--The Secretary shall establish a program, to 
be known as the `Community Connect Grant Program', to provide grants to 
eligible entities to finance broadband transmission in rural areas.
    ``(c) Eligible Projects.--An eligible entity that receives a grant 
under the Program shall use the grant to carry out a project that--
            ``(1) provides eligible broadband service to, within the 
        proposed eligible broadband service area described in the 
        application submitted by the eligible entity--
                    ``(A) each essential community facility funded 
                under section 306(a) of the Consolidated Farm and Rural 
                Development Act (7 U.S.C. 1926(a)); and
                    ``(B) any required facilities necessary to offer 
                that eligible broadband service to each residential and 
                business customer; and
            ``(2) for not less than 2 years--
                    ``(A) furnishes free wireless eligible broadband 
                service to a community center described in subsection 
                (d)(1)(B);
                    ``(B) provides not fewer than 2 computer access 
                points for that free wireless eligible broadband 
                service; and
                    ``(C) covers the cost of bandwidth to provide free 
                eligible broadband service to each essential community 
                facility funded under section 306(a) of the 
                Consolidated Farm and Rural Development Act (7 U.S.C. 
                1926(a)) within the proposed eligible broadband service 
                area described in the application submitted by the 
                eligible entity.
    ``(d) Uses of Grant Funds.--
            ``(1) In general.--An eligible entity that receives a grant 
        under the Program may use the grant for--
                    ``(A) the construction, acquisition, or leasing of 
                facilities (including spectrum), land, or buildings to 
                deploy eligible broadband service; and
                    ``(B) the improvement, expansion, construction, or 
                acquisition of a community center within the proposed 
                eligible broadband service area described in the 
                application submitted by the eligible entity.
            ``(2) Ineligible uses.--An eligible entity that receives a 
        grant under the Program shall not use the grant for--
                    ``(A) the duplication of any existing eligible 
                broadband service provided by another entity; or
                    ``(B) operating expenses, except as provided in--
                            ``(i) subsection (c)(2)(C) with respect to 
                        free wireless eligible broadband service; and
                            ``(ii) paragraph (1)(A) with respect to 
                        spectrum.
            ``(3) Free access for community centers.--Of the amounts 
        provided to an eligible entity under a grant under the Program, 
        the eligible entity shall use to carry out paragraph (1)(B) not 
        greater than the lesser of--
                    ``(A) 10 percent; and
                    ``(B) $150,000.
    ``(e) Matching Funds.--
            ``(1) In general.--An eligible entity that receives a grant 
        under the Program shall provide a cash contribution in an 
        amount that is not less than 15 percent of the amount of the 
        grant.
            ``(2) Requirements.--A cash contribution described in 
        paragraph (1)--
                    ``(A) shall be used solely for the project for 
                which the eligible entity receives a grant under the 
                Program; and
                    ``(B) shall not include any Federal funds, unless a 
                Federal statute specifically provides that those 
                Federal funds may be considered to be from a non-
                Federal source.
    ``(f) Applications.--
            ``(1) In general.--To be eligible to receive a grant under 
        the Program, an eligible entity shall submit to the Secretary 
        an application at such time, in such manner, and containing 
        such information as the Secretary may require.
            ``(2) Requirement.--An application submitted by an eligible 
        entity under paragraph (1) shall include documentation 
        sufficient to demonstrate the availability of funds to satisfy 
        the requirement of subsection (e).
    ``(g) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out this section $50,000,000 for each fiscal 
year.''.

SOLUTION:
Community Connect Grant Program Act of 2018  This bill amends the Rural Electrification Act of 1936 to provide statutory authority for the existing Community Connect Grant Program, which is a Department of Agriculture program that provides grants to finance broadband transmission in rural areas where broadband service does not currently exist.