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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Browsing Protection Act''.

SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX 
              RETURN INFORMATION.

    (a) In General.--Part I of subchapter A of chapter 75 of the 
Internal Revenue Code of 1986 (relating to crimes, other offenses, and 
forfeitures) is amended by adding after section 7213 the following new 
section:

``SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.

    ``(a) Prohibitions.--
            ``(1) Federal employees and other persons.--It shall be 
        unlawful for--
                    ``(A) any officer or employee of the United States, 
                or
                    ``(B) any person described in section 6103(n) or an 
                officer or employee of any such person,
        willfully to inspect, except as authorized in this title, any 
        return or return information.
            ``(2) State and other employees.--It shall be unlawful for 
        any person (not described in paragraph (1)) willfully to 
        inspect, except as authorized in this title, any return or 
        return information acquired by such person or another person 
        under a provision of section 6103 referred to in section 
        7213(a)(2).
    ``(b) Penalty.--
            ``(1)  In general.--Any violation of subsection (a) shall 
        be punishable upon conviction by a fine in any amount not 
        exceeding $1,000, or imprisonment of not more than 1 year, or 
        both, together with the costs of prosecution.
            ``(2) Federal officers or employees.--An officer or 
        employee of the United States who is convicted of any violation 
        of subsection (a) shall, in addition to any other punishment, 
        be dismissed from office or discharged from employment.
    ``(c) Definitions.--For purposes of this section, the terms 
`inspect', `return', and `return information' have the respective 
meanings given such terms by section 6103(b).''.
    (b) Technical Amendments.--
            (1) Paragraph (2) of section 7213(a) of such Code is 
        amended by inserting ``(5),'' after ``(m)(2), (4),''.
            (2) The table of sections for part I of subchapter A of 
        chapter 75 of such Code is amended by inserting after the item 
        relating to section 7213 the following new item:

                              ``Sec. 7213A. Unauthorized inspection of 
                                        returns or return 
                                        information.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to violations occurring on and after the date of the enactment of 
this Act.

SEC. 3. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN 
              INFORMATION; NOTIFICATION OF UNLAWFUL INSPECTION OR 
              DISCLOSURE.

    (a) Civil Damages for Unauthorized Inspection.--Subsection (a) of 
section 7431 of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``Disclosure'' in the headings for 
        paragraphs (1) and (2) and inserting ``Inspection or 
        disclosure'', and
            (2) by striking ``discloses'' in paragraphs (1) and (2) and 
        inserting ``inspects or discloses''.
    (b) Notification of Unlawful Inspection or Disclosure.--Section 
7431 of such Code is amended by redesignating subsections (e) and (f) 
as subsections (f) and (g), respectively, and by inserting after 
subsection (d) the following new subsection:
    ``(e) Notification of Unlawful Inspection and Disclosure.--If any 
person is criminally charged by indictment or information with 
inspection or disclosure of a taxpayer's return or return information 
in violation of--
            ``(1) paragraph (1) or (2) of section 7213(a),
            ``(2) section 7213A(a), or
            ``(3) subparagraph (B) of section 1030(a)(2) of title 18, 
        United States Code,
the Secretary shall notify such taxpayer as soon as practicable of such 
inspection or disclosure.''.
    (c) No Damages for Inspection Requested by Taxpayer.--Subsection 
(b) of section 7431 of such Code is amended to read as follows:
    ``(b) Exceptions.--No liability shall arise under this section with 
respect to any inspection or disclosure--
            ``(1) which results from a good faith, but erroneous, 
        interpretation of section 6103, or
            ``(2) which is requested by the taxpayer.''.
    (d) Conforming Amendments.--
            (1) Subsections (c)(1)(A), (c)(1)(B)(i), and (d) of section 
        7431 of such Code are each amended by inserting ``inspection 
        or'' before ``disclosure''.
            (2) Clause (ii) of section 7431(c)(1)(B) of such Code is 
        amended by striking ``willful disclosure or a disclosure'' and 
        inserting ``willful inspection or disclosure or an inspection 
        or disclosure''.
            (3) Subsection (f) of section 7431 of such Code, as 
        redesignated by subsection (b), is amended to read as follows:
    ``(f) Definitions.--For purposes of this section, the terms 
`inspect', `inspection', `return', and `return information' have the 
respective meanings given such terms by section 6103(b).''.
            (4) The section heading for section 7431 of such Code is 
        amended by inserting ``inspection or'' before ``disclosure''.
            (5) The table of sections for subchapter B of chapter 76 of 
        such Code is amended by inserting ``inspection or'' before 
        ``disclosure'' in the item relating to section 7431.
            (6) Paragraph (2) of section 7431(g) of such Code, as 
        redesignated by subsection (b), is amended by striking ``any 
        use'' and inserting ``any inspection or use''.
    (e) Effective Date.--The amendments made by this section shall 
apply to inspections and disclosures occurring on and after the date of 
the enactment of this Act.

SEC. 4. NATIONAL FLOOD INSURANCE ACT OF 1968.

    (a) In General.--Section 1306(c)(1) of the National Flood Insurance 
Act of 1968 (42 U.S.C. 4013(c)(1)) is amended by striking ``30'' and 
inserting ``15''.
    (b) Effective Date.--The amendment made by subsection (a) shall be 
construed to have taken effect on January 1, 1997, and shall expire 
June 30, 1997.

            Passed the Senate April 15, 1997.

            Attest:

                                                    GARY SISCO,

                                                             Secretary.
[EX A]: Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information.  Provides for a monetary penalty, imprisonment, or both for violators.  (Current law imposes penalties only for the unlawful disclosure of such information.) 
Permits civil damages for the unauthorized inspection or disclosure (currently, only for the unauthorized disclosure) of tax returns and return information.  Requires the taxpayer to be notified as soon as practicable if any person is criminally charged by indictment with inspecting or disclosing the taxpayer's return or return information. 
Amends the National Flood Insurance Act of 1968 to reduce the waiting period for the effective date of policies for new flood insurance coverage, entered into after the date of enactment of the Riegle Community Development and Regulatory Improvement Act of 1994, from 30 to 15 days.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tuition Assistance for Families 
Act''.

SEC. 2. EXPANSION OF TUITION TAX DEDUCTION.

    (a) In General.--Subparagraphs (A) and (B) of section 222(b)(2) of 
the Internal Revenue Code of 1986 (relating to dollar limitation) are 
amended to read as follows:
                    ``(A) In general.--The applicable dollar limit 
                shall be equal to--
                            ``(i) in the case of a taxpayer whose 
                        adjusted gross income for the taxable year does 
                        not exceed $65,000 ($130,000 in the case of a 
                        joint return), $12,000,
                            ``(ii) with respect to any taxable year 
                        beginning in 2004 or 2005, in the case of a 
                        taxpayer not described in clause (i) whose 
                        adjusted gross income for the taxable year does 
                        not exceed $80,000 ($160,000 in the case of a 
                        joint return), $2,000, and
                            ``(iii) in the case of any other taxpayer, 
                        zero.
                    ``(B) Inflation adjustment.--
                            ``(i) In general.--In the case of any 
                        taxable year beginning after 2003, each dollar 
                        amount referred to in subparagraph (A)(i) shall 
                        be increased by an amount equal to--
                                    ``(I) such dollar amount, 
                                multiplied by
                                    ``(II) the cost-of-living 
                                adjustment determined under section 
                                (1)(f)(3) for the calendar year in 
                                which the taxable year begins, by 
                                substituting `2002' for `1992'.
                            ``(ii) Rounding.--If any amount as adjusted 
                        under clause (i) is not a multiple of $100, 
                        such amount shall be rounded to the next lowest 
                        multiple of $100.''.
    (b) Permanent Deduction.--Section 222 of the Internal Revenue Code 
of 1986 (relating to qualified tuition and related expenses) is amended 
by striking subsection (e).
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made in taxable years beginning after December 31, 
2002.

SEC. 3. EXPANSION OF LIFETIME LEARNING CREDIT.

    (a) In General.--Section 25A(c)(1) of the Internal Revenue Code of 
1986 (relating to per taxpayer credit) is amended--
            (1) by striking ``20 percent'' and inserting ``25 
        percent'', and
            (2) by striking ``$10,000 ($5,000 in the case of taxable 
        years beginning before January 1, 2003)'' and inserting 
        ``$12,000''.
    (b) Inflation Adjustment.--Section 25A(h) of the Internal Revenue 
Code of 1986 (relating to inflation adjustments) is amended by adding 
at the end the following new paragraph:
            ``(3) Dollar limitation on amount of lifetime learning 
        credit.--
                    ``(A) In general.--In the case of any taxable year 
                beginning after 2003, the dollar amount referred to in 
                subsection (c)(1) shall be increased by an amount equal 
                to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section (1)(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        by substituting `2002' for `1992'.
                    ``(B) Rounding.--If any amount as adjusted under 
                subparagraph (A) is not a multiple of $100, such amount 
                shall be rounded to the next lowest multiple of 
                $100.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made in taxable years beginning after December 31, 
2002.

SEC. 4. INCREASE IN INCOME LIMITS FOR HOPE AND LIFETIME LEARNING 
              CREDITS.

    (a) In General.--Section 25A(d)(2)(A)(ii) of the Internal Revenue 
Code of 1986 (relating to limitation based on modified adjusted gross 
income) is amended by striking ``$40,000 ($80,000'' and inserting 
``$55,000 ($110,000''.
    (b) Conforming Amendments.--Section 25A(h)(2)(A) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``2001'' in the matter preceding clause (i) 
        and inserting ``2003'',
            (2) by striking ``the $40,000 and $80,000 amounts'' in such 
        matter and inserting ``the $55,000 and $110,000 amounts'', and
            (3) by striking ``2000'' in clause (ii) and inserting 
        ``2002''.
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made in taxable years beginning after December 31, 
2002.

SEC. 5. MAXIMUM PELL GRANT AWARDS.

    The Department of Education Appropriations Act, 2002 (Public Law 
107-116) is amended under the heading ``Student Financial Assistance'' 
by striking ``$4,000'' and inserting ``$4,500''.

SEC. 6. ACADEMIC ACHIEVEMENT SCHOLARSHIPS.

    (a) Scholarships.--The Secretary of Education is authorized to 
award a scholarship for academic year 2003-2004 and succeeding academic 
years to each student in a State who graduated in the top 5 percent of 
such student's graduating class from secondary school in academic year 
2002-2003 or a succeeding academic year to enable such student to pay 
the cost of attendance at an institution of higher education.
    (b) Amount.--Each scholarship awarded under this section shall be 
in the amount of $1,000.
    (c) Use.--Each student awarded a scholarship under this section 
shall use the funds to pay the cost of attendance at an institution of 
higher education.
    (d) Construction of Needs Provision.--
            (1) In general.--Except as provided in paragraph (2), 
        nothing in this section, or any other Act, shall be construed 
        to permit the receipt of a scholarship under this section to be 
        counted for any needs test in connection with the awarding of 
        any grant or the making of any loan under the Higher Education 
        Act of 1965 (20 U.S.C. 1001 et seq.) or any other provision of 
        Federal law relating to educational assistance.
            (2) Exception.--In determining the need of a student for 
        Federal financial assistance, an institution of higher 
        education may take into consideration the amount of scholarship 
        assistance received under this section if the total amount of 
        scholarship assistance received under this section plus the 
        amount of other financial assistance available to a student 
        exceeds the student's cost of attendance at the institution.
    (e) Regulations.--The Secretary of Education shall promulgate 
regulations regarding how scholarships awarded under this section will 
be allocated to both public and private school students.
    (f) Definitions.--In this section:
            (1) Cost of attendance.--The term `cost of attendance' has 
        the meaning given the term in section 472 of the Higher 
        Education Act of 1965 (20 U.S.C. 1087ll).
            (2) Institution of higher education.--The term `institution 
        of higher education' has the meaning given the term in section 
        101 of the Higher Education Act of 1965 (20 U.S.C. 1001).
[EX A]: Tuition Assistance for Families Act - Amends the Internal Revenue Code to expand the tax deduction for qualified higher education tuition and related expenses. Sets such deduction at: (1) $12,000 for those with incomes up to $65,000 single or $130,000 joint; and (2) $2,000 for those whose incomes are above that level, but not more than $80,000 single or $160,000 joint. Provides inflation adjustment. Makes such tuition deduction permanent.Increases the amount of the Lifetime Learning tax credit percentage from 20 to 25 percent. Increases the amount of education expenses subject to such credit from $10,000 to $12,000 (thus making the maximum allowable credit $3,000, rather than the current $2,000). Provides inflation adjustment.Raises annual income limits for the Hope and Lifetime Learning tax credits to $55,000 single and $110,000 joint.Amends the Department of Education Appropriations Act, 2002 (Public Law 107-116) to increase the maximum Pell Grant award from $4,000 to $4,500.Establishes an academic achievement scholarship program. Authorizes the Secretary of Education to award a $1,000 college scholarship to each student in a State who graduates in the top five percent of his or her secondary school's graduating class.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Emergency Contraception Education 
Act of 2007''.

SEC. 2. FINDINGS.

    Congress finds as follows:
            (1) Each year 3,000,000 pregnancies, or one-half of all 
        pregnancies, in the United States are unintended, and 4 in 10 
        of these unintended pregnancies end in abortion.
            (2) The Food and Drug Administration has declared emergency 
        contraception to be safe and effective in preventing unintended 
        pregnancy for women of reproductive potential and has approved 
        over-the-counter access to the emergency contraceptive Plan B 
        for adults.
            (3) The most commonly used forms of emergency contraception 
        are regimens of ordinary birth control pills. Taken within 72 
        hours of unprotected intercourse or contraceptive failure, 
        emergency contraception can reduce the risk of pregnancy by as 
        much as 89 percent. Recent medical evidence confirms that 
        emergency contraception can be effective up to 5 days after 
        unprotected intercourse or contraception failure.
            (4) Emergency contraception, also known as postcoital 
        contraception, is a responsible means of preventing pregnancy 
        that works like other hormonal contraception by delaying 
        ovulation preventing fertilization and may prevent 
        implantation.
            (5) Emergency contraception does not cause abortion and 
        will not affect an established pregnancy.
            (6) Increased usage of emergency contraception could reduce 
        the number of unintended pregnancies, thereby reducing the need 
        for abortion.
            (7) Emergency contraceptive use in the United States 
        remains low, and 1 in 3 women of reproductive age remain 
        unaware of the method.
            (8) Although the American College of Obstetricians and 
        Gynecologists recommends that doctors routinely discuss 
        emergency contraception with women of reproductive age during 
        their annual visit, only 1 in 4 obstetricians/gynecologists 
        routinely discuss emergency contraception with their patients, 
        suggesting the need for greater provider and patient education.
            (9) It is estimated that 25,000 to 32,000 women become 
        pregnant each year as a result of rape or incest, half of whom 
        choose to terminate their pregnancy. If used correctly, 
        emergency contraception could help many of these rape survivors 
        avoid the additional trauma of facing an unintended pregnancy.
            (10) A recent study conducted by Ibis Reproductive Health 
        found that less than 18 percent of hospitals provide emergency 
        contraception at a woman's request without restrictions. At 
        nearly 50 percent of hospitals, emergency contraception is 
        unavailable even in cases of sexual assault.
            (11) In light of their safety and efficacy, both the 
        American Medical Association and the American College of 
        Obstetricians and Gynecologists have endorsed more widespread 
        availability of emergency contraceptive.
            (12) Healthy People 2010, published by the Office of the 
        Surgeon General, establishes a 10-year national public health 
        goal of increasing the proportion of health care providers who 
        provide emergency contraception to their patients.
            (13) Public awareness campaigns targeting women and health 
        care providers will help remove many of the barriers to 
        emergency contraception and will help bring this important 
        means of pregnancy prevention to women in the United States.

SEC. 3. EMERGENCY CONTRACEPTION EDUCATION AND INFORMATION PROGRAMS.

    (a) Emergency Contraception Public Education Program.--
            (1) In general.--The Secretary, acting through the Director 
        of the Centers for Disease Control and Prevention, shall 
        develop and disseminate to the public information on emergency 
        contraception.
            (2) Dissemination.--The Secretary may disseminate 
        information under paragraph (1) directly or through 
        arrangements with nonprofit organizations, consumer groups, 
        institutions of higher education, clinics, the media, and 
        Federal, State, and local agencies.
            (3) Information.--The information disseminated under 
        paragraph (1) shall include, at a minimum, a description of 
        emergency contraception and an explanation of the use, safety, 
        efficacy, and availability of such contraception.
    (b) Emergency Contraception Information Program for Health Care 
Providers.--
            (1) In general.--The Secretary, acting through the 
        Administrator of the Health Resources and Services 
        Administration and in consultation with major medical and 
        public health organizations, shall develop and disseminate to 
        health care providers information on emergency contraception.
            (2) Information.--The information disseminated under 
        paragraph (1) shall include, at a minimum--
                    (A) information describing the use, safety, 
                efficacy, and availability of emergency contraception;
                    (B) a recommendation regarding the use of such 
                contraception in appropriate cases; and
                    (C) information explaining how to obtain copies of 
                the information developed under subsection (a) for 
                distribution to the patients of the providers.
    (c) Definitions.--For purposes of this section:
            (1) Emergency contraception.--The term ``emergency 
        contraception'' means a drug or device (as the terms are 
        defined in section 201 of the Federal Food, Drug, and Cosmetic 
        Act (21 U.S.C. 321)) or a drug regimen that--
                    (A) is used postcoitally;
                    (B) prevents pregnancy by preventing ovulation or 
                fertilization of an egg or may prevent the implantation 
                of an egg in a uterus; and
                    (C) is approved by the Food and Drug 
                Administration.
            (2) Health care provider.--The term ``health care 
        provider'' means an individual who is licensed or certified 
        under State law to provide health care services and who is 
        operating within the scope of such license. Such term shall 
        include a pharmacist.
            (3) Institution of higher education.--The term 
        ``institution of higher education'' has the same meaning given 
        such term in section 1201(a) of the Higher Education Act of 
        1965 (20 U.S.C. 1141(a)).
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of Health and Human Services.
    (d) Authorization of Appropriations.--There are authorized to be 
appropriated to carry out this section such sums as may be necessary 
for each of the fiscal years 2008 through 2012.
[EX A]:
Emergency Contraception Education Act of 2007 - Directs the Secretary of Health and Human Services, acting through the Director of the Centers for Disease Control and Prevention (CDC), to develop and disseminate to the public information on emergency contraception, including, at a minimum, a description of emergency contraception and an explanation of the use, safety, efficacy, and availability of such contraception.

Requires that the Secretary, acting through the Administrator of the Health Resources and Services Administration (HRSA), to develop and disseminate to health care providers, including pharmacists, information on emergency contraception that includes, at a minimum: (1) information describing the use, safety, efficacy, and availability of emergency contraception; (2) a recommendation regarding its use in appropriate cases; and (3) information explaining how to obtain copies of information from the CDC.