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. SHORT TITLE.

    This Act may be cited as the ``Safer Officers and Safer Citizens 
Act of 2017''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) While police body worn cameras are not a panacea, they 
        do contribute to keeping both law enforcement officers and 
        citizens safer.
            (2) Increasing the use of body worn cameras by law 
        enforcement officers has been shown by multiple studies to 
        significantly reduce the number of use of force incidents and 
        the number of citizen complaints.
            (3) Increased accountability and transparency in policing 
        activities will benefit all our citizens, including our law 
        enforcement officers.

SEC. 3. GRANT PROGRAM.

    Title I of the Omnibus Crime Control and Safe Streets Act of 1968 
(42 U.S.C. 3711 et seq.) is amended by adding at the end the following:

  ``PART MM--GRANT PROGRAM FOR BODY WORN CAMERAS FOR LAW ENFORCEMENT 
                                OFFICERS

``SEC. 3031. PROGRAM AUTHORIZED.

    ``(a) In General.--The Director of the Bureau of Justice Assistance 
is authorized to make grants to States, units of local government, and 
Indian tribes to purchase body worn cameras for use by State, local, 
and tribal law enforcement officers.
    ``(b) Uses of Funds.--Grants awarded under this section shall be--
            ``(1) distributed directly to the State, unit of local 
        government, or Indian tribe; and
            ``(2) used for the purchase of--
                    ``(A) body worn cameras for law enforcement 
                officers; and
                    ``(B) necessary initial supportive technological 
                infrastructure for body worn cameras for law 
                enforcement officers in the jurisdiction of the 
                grantee.
    ``(c) Preferential Consideration.--In awarding grants under this 
part, the Director of the Bureau of Justice Assistance shall give 
preferential consideration, if feasible, to an application from a 
jurisdiction that--
            ``(1) has in place a comprehensive policy that is--
                    ``(A) developed in consultation with a broad group 
                of criminal justice experts and community members, and 
                that contains policies and procedures addressing 
                deployment, video capture, privacy protections, 
                viewing, use, release, storage, retention, the effect 
                on community-police interactions, and audits and 
                controls;
                    ``(B) supported by a comprehensive communication 
                and education campaign that involves interested parties 
                in law enforcement, courts, prosecution, the defense 
                bar, civic leadership, labor organizations, victim and 
                juvenile advocacy, the media, and the public; and
                    ``(C) informed by the best practices on body worn 
                cameras developed by the Department of Justice;
            ``(2) has the greatest need for body worn cameras based on 
        the percentage of law enforcement officers in the department 
        who do not have access to a body worn camera;
            ``(3) has a violent crime rate at or above the national 
        average as determined by the Bureau of Justice Statistics; and
            ``(4) commits to submitting such metrics on the usage of 
        body worn cameras, in such a format and at such a time as the 
        Department of Justice shall reasonably specify, for the 
        purposes of collecting and studying data on the effectiveness 
        of body worn cameras to increase safety for both law 
        enforcement officers and citizens.
    ``(d) Matching Funds.--The portion of the costs of a program 
provided by a grant under subsection (a) may not exceed 75 percent. Any 
funds appropriated by Congress for the activities of any agency of an 
Indian tribal government or the Bureau of Indian Affairs performing law 
enforcement functions on any Indian lands may be used to provide the 
non-Federal share of a matching requirement funded under this 
subsection.

``SEC. 3032. APPLICATIONS.

    ``(a) In General.--To request a grant under this part, the chief 
executive of a State, unit of local government, or Indian tribe shall 
submit an application to the Director of the Bureau of Justice 
Assistance in such form and containing such information as the Director 
may reasonably require.
    ``(b) Regulations.--Not later than 90 days after the date of the 
enactment of this part, the Director of the Bureau of Justice 
Assistance shall promulgate regulations to implement this section, 
including the information that must be included and the requirements 
that the States, units of local government, and Indian tribes must meet 
in submitting the applications required under this section.

``SEC. 3033. DEFINITIONS.

    ``For purposes of this part--
            ``(1) the term `Indian tribe' has the same meaning as in 
        section 4(e) of the Indian Self-Determination and Education 
        Assistance Act (25 U.S.C. 450b(e));
            ``(2) the term `law enforcement officer' means any officer, 
        agent, or employee of a State, unit of local government, or 
        Indian tribe authorized by law or by a government agency to 
        engage in or supervise the prevention, detection, or 
        investigation of any violation of criminal law, or authorized 
        by law to supervise sentenced criminal offenders;
            ``(3) the term `State' means each of the 50 States, the 
        District of Columbia, the Commonwealth of Puerto Rico, the 
        United States Virgin Islands, American Samoa, Guam, and the 
        Northern Mariana Islands; and
            ``(4) the term `unit of local government' means a county, 
        municipality, town, township, village, parish, borough, or 
        other unit of general government below the State level.

``SEC. 3034. AUTHORIZATION OF APPROPRIATIONS.

    ``(a) In General.--There are authorized to be appropriated to carry 
out this part, $100,000,000 for each of fiscal years 2018 through 2022.
    ``(b) Remaining Funds.--Any amounts made available to carry out 
this part that are unobligated at the end of each fiscal year, shall be 
returned to the general fund of the Treasury for debt reduction.''.

SEC. 4. OFFSET.

    (a) Findings.--Congress finds the following:
            (1) In 2010, the most current year for which figures are 
        available, the Federal Government spent $1,670,000,000 
        operating and maintaining unutilized and underutilized 
        buildings.
            (2) Federal agencies have consistently indicated that the 
        disposal efforts of the agencies are often hampered by 
        statutory requirements.
    (b) Offset.--Notwithstanding subtitle I of title 40, United States 
Code, or any other provision of law, the Administrator of General 
Services, in consultation with the Director of the Office of Management 
and Budget, may immediately identify and dispose of, through sale at 
fair market value or demolition if unsuitable for sale, the most 
financially burdensome excess Federal property, so as to generate not 
more than $500,000,000 in savings by the end of fiscal year 2022.

SOLUTION: Safer Officers and Safer Citizens Act of 2017 This bill amends the Omnibus Crime Control and Safe Streets Act of 1968 to authorize the Department of Justice's Bureau of Justice Assistance to award matching grants to states, local governments, and Indian tribes to purchase body-worn cameras.  The Bureau of Justice Assistance must give preference to grant applications from jurisdictions that: (1) have comprehensive policies and procedures related to implementation of a body-worn camera program, (2) have high percentages of officers without access to body-worn cameras, (3) have violent crime rates above the national average, and (4) agree to submit metrics on the use of body-worn cameras.  As an offset, the bill allows the General Services Administration to identify and dispose of (i.e., sell or demolish) excess federal property. 

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Skilled Workforce Enhancement Act of 
2001''.

SEC. 2. CREDIT FOR EXPENSES FOR LONG-TERM TRAINING OF EMPLOYEES IN 
              HIGHLY SKILLED SMALL BUSINESS TRADES.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business-related 
credits) is amended by adding at the end the following new section:

``SEC. 45E. EXPENSES FOR LONG-TERM TRAINING OF EMPLOYEES IN HIGHLY 
              SKILLED SMALL BUSINESS TRADES.

    ``(a) General Rule.--For purposes of section 38, in the case of a 
small business employer, the highly skilled trades training credit 
determined under this section for the taxable year is $15,000 for each 
employee having a qualified training year ending with or within such 
taxable year (whether or not such employee is an employee of the 
taxpayer as of the close of such taxable year).
    ``(b) Definitions.--For purposes of this section--
            ``(1) Small business employer.--
                    ``(A) In general.--The term `small business 
                employer' means, with respect to any taxable year, any 
                employer who employed an average of 250 or fewer 
                employees on business days during such taxable year.
                    ``(B) Controlled groups.--For purposes of 
                subparagraph (A), all persons treated as a single 
                employer under subsection (b), (c), (m), or (o) of 
                section 414 shall be treated as a single employer.
            ``(2) Qualified training year.--
                    ``(A) In general.--The term `qualified training 
                year' means each year during the training period in 
                which the employee received at least 1,500 hours of 
                training (including on-the-job training and training at 
                multi-employer training facilities) from the taxpayer 
                (or any predecessor) under a qualified training program 
                as an apprentice in any highly skilled trade.
                    ``(B) Highly skilled trades.--For purposes of 
                subparagraph (A), the term `highly skilled trades' 
                means--
                            ``(i) precision machinists,
                            ``(ii) die makers,
                            ``(iii) mold makers,
                            ``(iv) tool and die designers,
                            ``(v) heating, ventilating, air 
                        conditioning, refrigeration, and roofing 
                        contractors,
                            ``(vi) the trade of masonry,
                            ``(vii) plumbers,
                            ``(viii) pipefitters,
                            ``(ix) patternmakers,
                            ``(x) foundry technicians,
                            ``(xi) electricians,
                            ``(xii) recreational marine production and 
                        design workers,
                            ``(xiii) 2-way radio technicians,
                            ``(xiv) welders,
                            ``(xv) shipfitters,
                            ``(xvi) propellor machinists,
                            ``(xvii) electronic instrumentation 
                        specialists, and
                            ``(xviii) other highly skilled trades 
                        specified in regulations prescribed by the 
                        Secretary.
                Such term shall not include any trade if the customary 
                apprenticeship period for such trade is less than 2 
                years.
                    ``(C) Qualified training program.--
                            ``(i) In general.--The term `qualified 
                        training program' means a written plan of study 
                        and training for individuals in, or entering 
                        into, highly skilled trades.
                            ``(ii) Description of programs.--A plan 
                        under clause (i) must be a program described in 
                        one of the following subclauses:
                                    ``(I) An apprenticeship program 
                                registered and certified with the 
                                Secretary of Labor under section 1 of 
                                the National Apprenticeship Act (29 
                                U.S.C. 50).
                                    ``(II) A program licensed, 
                                registered, or certified by the 
                                workforce investment board or 
                                apprenticeship agency or council of a 
                                State or administered in compliance 
                                with apprenticeship laws of a State.
                                    ``(III) A program conducted by a 
                                vocational or technical education 
                                school, community college, or 
                                industrial or trade training 
                                organization.
                                    ``(IV) A program which conforms to 
                                apprentice training programs developed 
                                or administered by an employer trade 
                                group or committee.
                                    ``(V) An industry sponsored or 
                                administered program which is clearly 
                                identified and commonly 
recognized within an industry and which meets the requirements of 
clause (iii).
                            ``(iii) Requirements.--A program meets the 
                        requirements of this clause if such program--
                                    ``(I) is accessible to individuals 
                                without discrimination on the basis of 
                                race, sex, color, religion, or national 
                                origin,
                                    ``(II) provides an overview of the 
                                trade, including the history and modern 
                                developments in such trade,
                                    ``(III) provides related 
                                instruction of the fundamental, 
                                intermediate, and advanced skills, 
                                techniques, and materials of the trade,
                                    ``(IV) provides training in math, 
                                measurement, and blueprint reading 
                                skills, if such skills are required in 
                                the trade,
                                    ``(V) provides training on trade 
                                specific tools and equipment,
                                    ``(VI) provides on-the-job training 
                                which allows performance of work under 
                                close supervision of an instructor or 
                                skilled worker, and
                                    ``(VII) provides periodic review 
                                and evaluation of participants to 
                                demonstrate proficiency in skills, 
                                including the use of tests and 
                                assessment of individual and group 
                                projects.
            ``(3) Training period.--The term `training period' means, 
        with respect to an employee, the period--
                    ``(A) beginning on the date that the employee 
                begins employment with the taxpayer as an apprentice in 
                the highly skilled trade, and
                    ``(B) ending on the earlier of--
                            ``(i) the date that such apprenticeship 
                        with the employer ends, or
                            ``(ii) the date which is 4 years after the 
                        date referred to in subparagraph (A).
    ``(c) Coordination With Other Credits.--The amount of credit 
otherwise allowable under sections 51(a) and 1396(a) with respect to 
any employee shall be reduced by the credit allowed by this section 
with respect to such employee.''.
    (b) Credit Made Part of General Business Credit.--Subsection (b) of 
section 38 of such Code is amended by striking ``plus'' at the end of 
paragraph (12), by striking the period at the end of paragraph (13) and 
inserting ``, plus'', and by adding at the end the following new 
paragraph:
            ``(14) in the case of a small business employer (as defined 
        in section 45E(b)), the highly skilled trades training credit 
        determined under section 45E(a).''.
    (c) Denial of Double Benefit.--Section 280C of such Code is amended 
by adding at the end the following new subsection:
    ``(d) Credit for Training Expenses for Employees in Highly Skilled 
Small Business Trades.--No deduction shall be allowed for that portion 
of the expenses otherwise allowable as a deduction for the taxable year 
which is equal to the amount of the credit determined for the taxable 
year under section 45E(a).''.
    (d) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following new item:

                              ``Sec. 45E. Expenses for long-term 
                                        training of employees in highly 
                                        skilled small business 
                                        trades.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to expenses paid or incurred in the taxable years ending after 
the date of the enactment of this Act.

SOLUTION: Skilled Workforce Enhancement Act of 2001 - Amends the Internal Revenue Code to provide small employers with a highly skilled trades training credit.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fairness in Taxation Act of 2011''.

SEC. 2. INCREASED TAX RATES FOR TAXPAYERS WITH MORE THAN $1,000,000 
              TAXABLE INCOME.

    (a) In General.--
            (1) Married individuals filing joint returns and surviving 
        spouses.--The table contained in subsection (a) of section 1 is 
        amended to read as follows:

If taxable income is:               The tax is:
    Not over $69,000...............
                                        15% of taxable income.
    Over $69,000 but not over 
        $139,350.
                                        $10,350, plus 28% of the excess 
                                                over $69,000.
    Over $139,350 but not over 
        $212,300.
                                        $30,048, plus 31% of the excess 
                                                over $139,350.
    Over $212,300 but not over 
        $379,150.
                                        $52,662.50, plus 36% of the 
                                                excess over $212,300.
    Over $379,150 but not over 
        $1,000,000.
                                        $112,728.50, plus 39.6% of the 
                                                excess over $379,150.
    Over $1,000,000 but not over 
        $10,000,000.
                                        $358,585.10, plus 45% of the 
                                                excess over $1,000,000.
    Over $10,000,000 but not over 
        $20,000,000.
                                        $4,408,585.10, plus 46% of the 
                                                excess over 
                                                $10,000,000.
    Over $20,000,000 but not over 
        $100,000,000.
                                        $9,008,585.10, plus 47% of the 
                                                excess over 
                                                $20,000,000.
    Over $100,000,000 but not over 
        $1,000,000,000.
                                        $46,608,585.10, plus 48% of the 
                                                excess over 
                                                $100,000,000.
    Over $1,000,000,000............
                                        $478,608,585.10, plus 49% over 
                                                the excess over 
                                                $1,000,000,000.
            (2) Heads of household.--The table contained in subsection 
        (b) of section 1 of such Code is amended to read as follows:

If taxable income is:               The tax is:
    Not over $46,250...............
                                        15% of taxable income.
    Over $46,250 but not over 
        $119,400.
                                        $6,937.50, plus 28% of the 
                                                excess over $46,250.
    Over $119,400 but not over 
        $193,350.
                                        $27,419.50, plus 31% of the 
                                                excess over $119,400.
    Over $193,350 but not over 
        $379,150.
                                        $50,344, plus 36% of the excess 
                                                over $193,350.
    Over $379,150 but not over 
        $1,000,000.
                                        $117,232, plus 39.6% of the 
                                                excess over $379,150.
    Over $1,000,000 but not over 
        $10,000,000.
                                        $363,088.60, plus 45% of the 
                                                excess over $1,000,000.
    Over $10,000,000 but not over 
        $20,000,000.
                                        $4,413,088.60, plus 46% of the 
                                                excess over 
                                                $10,000,000.
    Over $20,000,000 but not over 
        $100,000,000.
                                        $9,013,088.60, plus 47% of the 
                                                excess over 
                                                $20,000,000.
    Over $100,000,000 but not over 
        $1,000,000,000.
                                        $46,613,088.60, plus 48% of the 
                                                excess over 
                                                $100,000,000.
    Over $1,000,000,000............
                                        $478,613,088.60, plus 49% of 
                                                the excess over 
                                                $1,000,000,000.
            (3) Unmarried individuals (other than surviving spouses and 
        heads of households).--The table contained in subsection (c) of 
        section 1 of such Code is amended to read as follows:

If taxable income is:               The tax is:
    Not over $34,500...............
                                        15% of taxable income.
    Over $34,500 but not over 
        $83,600.
                                        $5,175, plus 28% of the excess 
                                                over $34,500.
    Over $83,600 but not over 
        $174,400.
                                        $18,923, plus 31% of the excess 
                                                over $83,600.
    Over $174,400 but not over 
        $379,150.
                                        $47,071, plus 36% of the excess 
                                                over $174,400.
    Over $379,150 but not over 
        $1,000,000.
                                        $120,781, plus 39.6% of the 
                                                excess over $379,150.
    Over $1,000,000 but not over 
        $10,000,000.
                                        $366,637.60, plus 45% of the 
                                                excess over $1,000,000.
    Over $10,000,000 but not over 
        $20,000,000.
                                        $4,416,637.60, plus 46% of the 
                                                excess over 
                                                $10,000,000.
    Over $20,000,000 but not over 
        $100,000,000.
                                        $9,016,637.60, plus 47% of the 
                                                excess over 
                                                $20,000,000.
    Over $100,000,000 but not over 
        $1,000,000,000.
                                        $46,616,637.60, plus 48% of the 
                                                excess over 
                                                $100,000,000.
    Over $1,000,000,000............
                                        $478,616,637.60, plus 49% of 
                                                the excess over 
                                                $1,000,000,000.
            (4) Married individuals filing separate returns.--The table 
        contained in subsection (d) of section 1 of such Code is 
        amended to read as follows:

If taxable income is:               The tax is:
    Not over $34,500...............
                                        plus 15% of taxable income.
    Over $34,500 but not over 
        $69,675.
                                        $5,175, plus 28% of the excess 
                                                over $34,500.
    Over $69,675 but not over 
        $106,150.
                                        $15,024, plus 31% of the excess 
                                                over $69,675.
    Over $106,150 but not over 
        $189,575.
                                        $26,331.25, plus 35% of the 
                                                excess over $106,150.
    Over $189,575 but not over 
        $500,000.
                                         $55,530, plus 39.6% of the 
                                                excess over $189,575.
    Over $500,000 but not over 
        $5,000,000.
                                        $178,458.30, plus 45% of the 
                                                excess over $500,000.
    Over $5,000,000 but not over 
        $10,000,000.
                                        $2,203,458.30, plus 46% of the 
                                                excess over $5,000,000.
    Over $10,000,000 but not over 
        $50,000,000.
                                        $4,503,458.30, plus 47% of the 
                                                excess over 
                                                $10,000,000.
    Over $50,000,000 but not over 
        $500,000,000.
                                        $23,303,458.30, plus 48% of the 
                                                excess over 
                                                $50,000,000.
    Over $500,000,000..............
                                        $239,303,458.30, plus 49% of 
                                                the excess over 
                                                $500,000,000.
    (b) Recapture of Lower Capital Gains Rates for Individuals Subject 
to Added Rate Brackets.--
            (1) In general.--Section 1 of such Code is amended by 
        adding at the end the following new subsection:
    ``(j) Special Rule for Capital Gains in Case of Taxable Income 
Subject to at Least 45-Percent Rate Bracket.--If for the taxable year a 
taxpayer has taxable income in excess of the minimum dollar amount for 
the 45-percent rate bracket and has a net capital gain, then--
            ``(1) the tax imposed by this section for the taxable year 
        with respect to such excess shall be determined without regard 
        to subsection (h), and
            ``(2) the amount of net capital gain of the taxpayer taken 
        into account for the taxable year under subsection (h) shall be 
        reduced by the lesser of--
                    ``(A) such excess, or
                    ``(B) the net capital gain for the taxable year.
        Any reduction in net capital gain under the preceding sentence 
        shall be allocated between adjusted net capital gain, 
        unrecaptured 1250 gain, and section 1202 gain in amounts 
        proportionate to the amounts of each such gain.''.
            (2) Conforming amendment.--Paragraph (1) of section 1(h) of 
        such Code is amended by striking ``If a taxpayer has'' and 
        inserting ``Except to the extent provided in subsection (j), if 
        a taxpayer has''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2010.

SOLUTION:
Fairness in Taxation Act of 2011 - Amends the Internal Revenue Code to: (1) increase individual income tax rates for taxpayers whose taxable income exceeds $1 million, and (2) provide for an adjustment in the capital gains tax of taxpayers whose taxable income is subject to the 45% tax bracket.