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 ``Film Incentive Reform Act of 2014''.

SEC. 2. MODIFICATION AND EXTENSION OF ELECTION TO EXPENSE THE COST OF 
              QUALIFIED FILM, TELEVISION, AND THEATRICAL PRODUCTIONS.

    (a) Extension.--Section 181(f) of the Internal Revenue Code of 1986 
is amended by striking ``December 31, 2013'' and inserting ``December 
31, 2015''.
    (b) Modification of Qualified Film, Television and Theatrical 
Productions to Which Section Applies.--
            (1) In general.--Section 181(d) of such Code is amended to 
        read as follows:
    ``(d) Qualified Film, Television, or Theatrical Production.--For 
purposes of this section--
            ``(1) In general.--The term `qualified film, television, or 
        theatrical production' means--
                    ``(A) any film or television production if 100 
                percent of the total compensation of the film or 
                television production is compensation for services 
                performed in the United States, and
                    ``(B) any theatrical production if 75 percent of 
                the total compensation of the theatrical production is 
                qualified compensation.
            ``(2) Film or television production.--
                    ``(A) In general.--The term `film or television 
                production' means property described in section 
                168(f)(3).
                    ``(B) Special rule for television series.--In the 
                case of a television series--
                            ``(i) each episode of such series shall be 
                        treated as a separate production, and
                            ``(ii) only the first 44 episodes of such 
                        series shall be taken into account.
            ``(3) Theatrical production.--
                    ``(A) In general.--The term `theatrical production' 
                means a live staged production of a play (with or 
                without music) which is derived from a written book or 
                script and is produced or presented in any venue which 
                has an audience capacity of not more than 3,000 or a 
                series of venues the majority of which have an audience 
                capacity of not more than 3,000.
                    ``(B) Touring companies.--In the case of multiple 
                live staged productions for which an election under 
                this section is made by the same taxpayer and which 
                are--
                            ``(i) separate phases of a production, or
                            ``(ii) separate simultaneous stagings of 
                        the same production in different geographical 
                        locations (not including multiple performance 
                        locations of any one touring production),
                each such live staged production shall be treated as a 
                separate production.
                    ``(C) Phases.--For purposes of subparagraph (B), 
                the term `phase' refers to each of the following (but 
                only if the taxpayer treats each of the following as a 
                separate activity for all purposes of this title):
                            ``(i) The initial staging of the 
                        production.
                            ``(ii) Subsequent additional stagings or 
                        tourings of the production which are produced 
                        by the same producer as the initial staging.
                    ``(D) Qualified compensation.--
                            ``(i) In general.--For purposes of 
                        paragraph (1)(B), the term `qualified 
                        compensation' means compensation for services 
                        performed in the United States by actors, 
                        directors, musicians, producers, and other 
                        production and post-production personnel.
                            ``(ii) Participations and residuals 
                        excluded.--For purposes of paragraph (1)(B) and 
                        clause (i), the term `compensation' does not 
                        include participations and residuals (as 
                        defined in section 167(g)(7)(B)).
            ``(4) Exception.--The term `qualified film, television, or 
        theatrical production' shall not include any production if 
        records are required under section 2257 of title 18, United 
        States Code, to be maintained with respect to any performer in 
        such production.''.
            (2) Conforming amendments.--
                    (A) Subsections (a)(1), (a)(2)(A), (a)(2)(B), (b), 
                and (c)(1) of section 181 of such Code are each amended 
                by striking ``any qualified film or television 
                production'' and inserting ``any qualified film, 
                television, or theatrical production''.
                    (B) Section 181(f) of such Code is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``any qualified film, television, or 
                theatrical production''.
                    (C) The heading of section 181 is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``qualified film, television, and 
                theatrical productions''.
                    (D) The item relating to section 181 in the table 
                of sections for part VI of subchapter B of chapter 1 of 
                such Code is amended to read as follows:

``Sec. 181. Treatment of certain qualified film, television, and 
                            theatrical productions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to qualified film, television, and theatrical productions 
commencing after December 31, 2013.
[EX A]: Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and&nbsp;produced or presented in any venue which has an audience capacity of more than 3,000.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Civil Asset Forfeiture Reform Act''.

SEC. 2. LIMITATION OF CUSTOMS AND TAX EXEMPTION UNDER THE TORT CLAIMS 
              PROCEDURES.

    Section 2680(c) of title 28, United States Code, is amended by 
striking ``law-enforcement officer'' and inserting ``law enforcement 
officer, except that this chapter and section 1346(b) shall apply to a 
claim based on the negligent destruction, injury, or loss of goods or 
merchandise (including real property) while in the possession of an 
officer of customs or excise or any other law enforcement officer''.

SEC. 3. LONGER PERIOD FOR FILING CLAIMS IN CERTAIN IN REM PROCEEDINGS.

    Rule C(6) of the Supplemental Rules for Certain Admiralty and 
Maritime Claims to the Federal Rules of Civil Procedures (28 U.S.C. 
App.) is amended by striking ``10 days'' and inserting ``60 days''.

SEC. 4. CLAIM AFTER SEIZURE.

    Section 608 of the Tariff Act of 1930 (19 U.S.C. 1608) is amended 
to read as follows:

``SEC. 608. SEIZURE; CLAIMS; REPRESENTATION.

    ``(a) In General.--
            ``(1) Filing of claim.--At any time within 60 days after 
        the date on which a notice of seizure is first published, a 
        person who claims a vessel, vehicle, aircraft, merchandise, or 
        baggage seized under a law described in section 605 may file 
        with the appropriate customs officer a claim stating the 
        person's interest in the property.
            ``(2) Condemnation.--On filing of a claim under paragraph 
        (1), the customs officer shall transmit the claim, with a 
        duplicate list and description of the articles seized, to the 
        United States attorney for the district in which the seizure 
        was made, who shall proceed to a condemnation of the 
        merchandise or other property in the manner prescribed by law.
    ``(b) Court-Appointed Counsel.--
            ``(1) In general.--If a person filing a claim under 
        subsection (a), or a claim regarding property seized under 
        another law that incorporates by reference the seizure, 
        forfeiture, and condemnation procedures of the customs laws, is 
        financially unable to obtain representation of counsel, the 
        court may appoint appropriate counsel to represent the person 
        with respect to the claim.
            ``(2) Compensation.--(A) The court shall set the 
        compensation for counsel appointed under paragraph (1) in an 
        amount that is equivalent to that provided for counsel 
        appointed under section 3006A of title 18, United States Code.
            ``(B) Compensation of counsel appointed under paragraph (1) 
        shall be paid from the Justice Assets Forfeiture Fund 
        established under section 524 of title 28, United States 
        Code.''.

SEC. 5. BURDEN OF PROOF IN FORFEITURE PROCEEDINGS.

    Section 615 of the Tariff Act of 1930 (19 U.S.C. 1615) is amended 
to read as follows:

``SEC. 615. BURDEN OF PROOF IN FORFEITURE PROCEEDINGS.

    ``(a) In General.--In a suit or action described in subsection (b), 
the burden of proof is on the Government to establish by clear and 
convincing evidence that the property is subject to forfeiture.
    ``(b) Suits and Actions Described.--A suit or action is described 
in this subsection if it is--
            ``(1) a suit or action (other than a suit or action arising 
        under section 592) brought for the forfeiture of a vessel, 
        vehicle, aircraft, merchandise, or baggage seized under any law 
        relating to the collection of duties on imports or tonnage; or
            ``(2) a suit or action brought for the recovery of the 
        value of any vessel, vehicle, aircraft, merchandise, or 
        baggage, because of a violation of that law.''.

SEC. 6. RELEASE OF SEIZED PROPERTY FOR SUBSTANTIAL HARDSHIP.

    Section 614 of the Tariff Act of 1930 (19 U.S.C. 1614) is amended--
            (1) by inserting ``(a) Release Upon Payment.--'' before 
        ``If''; and
            (2) by adding at the end the following new subsection:
    ``(b) Release of Seized Property for Substantial Hardship.--
            ``(1) Request for release.--(A) A claimant is entitled to 
        immediate release of seized property if continued possession by 
        the Government would cause the claimant substantial hardship.
            ``(B) A claimant seeking release of property under this 
        subsection shall--
                    ``(i) request possession of the property from the 
                appropriate customs officer; and
                    ``(ii) state in the request the basis for such 
                release.
            ``(2) Civil action.--(A) If, within 10 days after the date 
        on which a request is made under paragraph (1), the subject 
        property has not been released, the claimant may file a 
        complaint in any district court that would have jurisdiction 
        over forfeiture proceedings relating to the property.
            ``(B) A complaint under subparagraph (B) shall state--
                    ``(i) the nature of the claim to the seized 
                property;
                    ``(ii) the reason why the continued possession by 
                the United States Government pending the final 
                disposition of forfeiture proceedings will cause 
                substantial hardship to the claimant; and
                    ``(iii) the steps that the claimant has taken to 
                secure release of the property from the appropriate 
                customs officer.
            ``(3) Return of property.--If a complaint is filed under 
        paragraph (2), the district court shall order that the property 
        be returned to the claimant, pending completion of proceedings 
        by the United States Government to obtain forfeiture of the 
        property, if the claimant shows that--
                    ``(A) the claimant is likely to demonstrate a 
                possessory interest in the seized property; and
                    ``(B) continued possession by the United States 
                Government of the seized property is likely to cause 
                substantial hardship to the claimant.
            ``(4) Conditions.--The court may place such conditions on 
        release of the property as the court finds are appropriate to 
        preserve the availability of the property or its equivalent for 
        forfeiture.
            ``(5) Time for decision.--The district court shall render a 
        decision on a complaint filed under paragraph (2) no later than 
        30 days after the date of the filing, unless such 30-day 
        limitation is extended by consent of the parties or by the 
        court for good cause shown.''.

SEC. 7. JUSTICE ASSETS FORFEITURE FUND.

    Section 524(c) of title 28, United States Code, is amended--
            (1) in paragraph (1)--
                    (A) in the matter preceding subparagraph (A) by 
                striking ``law enforcement'';
                    (B) by redesignating subparagraphs (H) and (I) as 
                subparagraphs (I) and (J), respectively; and
                    (C) by inserting after subparagraph (G) the 
                following new subparagraph:
            ``(H) payment of court-awarded compensation for 
        representation of claimants pursuant to section 608(b) of the 
        Tariff Act of 1930;''; and
            (2) in paragraph (9)(A), by striking ``(H)'' and inserting 
        ``(I)''.

SEC. 8. CLARIFICATION REGARDING FORFEITURES UNDER THE CONTROLLED 
              SUBSTANCES ACT.

    Section 511(a)(7) of the Controlled Substances Act (21 U.S.C. 
881(a)(7)) is amended by striking ``without the knowledge or consent of 
that owner'' and inserting ``either without the knowledge of that owner 
or without the consent of that owner''.

SEC. 9. APPLICABILITY.

    The amendments made by this Act apply with respect to claims filed 
under section 608 of the Tariff Act of 1930 and suits and actions filed 
under section 615 of that Act on or after the date of enactment of this 
Act.
[EX A]: Civil Asset Forfeiture Reform Act - Amends the Federal judicial code to exclude from the customs and tax exemption under tort claims procedures a claim based on the negligent destruction, injury, or loss of goods or merchandise (including real property) while in the possession of a customs or other law enforcement officer. 
Extends the period for filing claims in certain in rem proceedings. 
Amends the Tariff Act of 1930 to provide that:  (1) in all suits or actions brought for the forfeiture of any vessel, vehicle, aircraft, merchandise, or baggage seized under the provisions of any law relating to the collection of duties on imports or tonnage, with exceptions, and for the recovery of the value of any forfeited property because of violation of any such law, the burden of proof is on the Government to establish by clear and convincing evidence that the property was subject to forfeiture; (2) any person claiming such property may at any time within 60 days from the date of the first publication of the notice of seizure file a claim with the appropriate customs officer, who shall transmit such claim to the U.S. attorney for the district in which seizure was made; and (3) if the person filing such claim (or a claim regarding seized property under any other provision of law that incorporates by reference the seizure, forfeiture, and condemnation procedures of the customs laws) is financially unable to obtain representation, the court may appoint counsel, subject to specified requirements. 
Specifies that a claimant is entitled to immediate release of seized property if continued possession by the Government would cause the claimant substantial hardship.  Sets forth procedures regarding the request for release, return of property, and time for decision by the court on a complaint for such return. 
Makes sums in the Department of Justice Assets Forfeiture Fund available for the payment of court-awarded compensation for representation of claimants under the Tariff Act, with respect to seizure claims by individuals financially unable to obtain representation of counsel.

[EX Q]: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Community 
Development Financial Institutions Fund Amendments Act of 1998''.
    (b) Table of Contents.--The table of contents for this Act follows:

    Sec. 1. Short title; table of contents.
    Sec. 2. Technical corrections to reflect status of the Fund within 
                            Treasury Department; miscellaneous 
                            technical corrections.
    Sec. 3. Amendments to programs administered by the Fund.
    Sec. 4. Extension of authorization.
    Sec. 5. Amendments to Small Business Capital Enhancement Program.

 SEC. 2. TECHNICAL CORRECTIONS TO REFLECT STATUS OF THE FUND WITHIN 
              TREASURY DEPARTMENT; MISCELLANEOUS TECHNICAL CORRECTIONS.

    (a) Purpose.--Section 102(b) of the Community Development Banking 
and Financial Institutions Act of 1994 (12 U.S.C. 4701(b)) is amended 
to read as follows:
    ``(b) Purpose.--The purpose of this subtitle is to create a 
Community Development Financial Institutions Fund to promote economic 
revitalization and community development through investment in and 
assistance to community development financial institutions, including 
enhancing the liquidity of community development financial 
institutions, and through incentives to insured depository institutions 
that increase lending and other assistance and investment in both 
economically distressed communities and community development financial 
institutions.''.
    (b) Definitions.--
            (1) Section 103 of the Community Development Banking and 
        Financial Institutions Act of 1994 is amended--
                    (A) by striking paragraph (1); and
                    (B) by redesignating paragraphs (2) through (21) as 
                paragraphs (1) through (20), respectively.
            (2) The Community Development Banking and Financial 
        Institutions Act of 1994 (12 U.S.C. 4701 et seq.) is amended 
        (other than in section 118) by striking ``Administrator'' each 
        place it appears and inserting instead ``Secretary of the 
        Treasury''.
    (c) Establishment of Fund Within Treasury Department.--
            (1) In general.--Section 104(a) of the Community 
        Development Banking and Financial Institutions Act of 1994 (12 
        U.S.C. 4703(a)) is amended to read as follows:
    ``(a) Establishment.--
            ``(1) In general.--There is established in the Department 
        of the Treasury a Community Development Financial Institutions 
        Fund that shall have the functions specified by this subtitle 
        and subtitle B of Title II. The offices of the Fund shall be in 
        Washington, D.C. The Fund shall not be affiliated with any 
        other agency or department of the Federal Government.
            ``(2) Wholly owned government corporation.--The Fund shall 
        be a wholly owned government corporation within the Department 
        of the Treasury and shall be treated in all respects as an 
        agency of the United States, except as otherwise provided in 
        this subtitle.''.
            (2) Authority of the secretary of the treasury.--Section 
        104(b) of the Community Development Banking and Financial 
        Institutions Act of 1994 (12 U.S.C. 4703(b)) is amended to read 
        as follows:
    ``(b) Management of Fund.--
            ``(1) Authority of secretary of the treasury.--All 
        functions of the Fund shall be performed by or under the 
        supervision of the Secretary of the Treasury.
            ``(2) Appointment of officers and employees.--The Secretary 
        of the Treasury may appoint such officers and employees of the 
        Fund, including a Director, as the Secretary deems necessary or 
appropriate.''.
            (3) Inspector general.--
                    (A) In general.--Section 118 of the Community 
                Development Banking and Financial Institutions Act of 
                1994 is amended to read as follows:

``SEC. 118. INSPECTOR GENERAL.

    ``The Inspector General of the Department of the Treasury shall be 
the Inspector General of the Fund.''.
                    (B) Technical and conforming amendment.--Section 11 
                of the Inspector General Act of 1978 (5 U.S.C. App. 3) 
                is amended--
                            (i) in paragraph (1), by striking ``; the 
                        Administrator of the Community Development 
                        Financial Institutions Fund;''; and
                            (ii) in paragraph (2), by striking ``the 
                        Community Development Financial Institutions 
                        Fund,''.
            (4) Technical correction to rulemaking authority.--Section 
        119(a)(1) of the Community Development Banking and Financial 
        Institutions Act of 1994 (12 U.S.C. 4717(a)(1)) is amended to 
        read as follows:
            ``(1) In general.--The Secretary of the Treasury may 
        promulgate such regulations and procedures as may be necessary 
        to carry out this subtitle.''.

 SEC. 3. AMENDMENTS TO PROGRAMS ADMINISTERED BY THE FUND.

    (a) Amendments to Community Development Financial Institutions 
Program.--
            (1) Form of assistance provided.--Section 108(a)(1)(B)(iii) 
        of the Community Development Banking and Financial Institutions 
        Act of 1994 (12 U.S.C. 4707(a)(1)(B)(iii)) is amended by 
        inserting ``through cooperative agreements or'' before ``by 
        contracting''.
            (2) Training programs.--Section 109(d) of the Community 
        Development Banking and Financial Institutions Act of 1994 (12 
        U.S.C. 4708(d)) is amended to read as follows:
    ``(d) Form.--The Fund may offer the training program described in 
this section directly, through grants, contracts, or cooperative 
agreements with other organizations. The Fund may provide the training 
through grants, contracts, or cooperative agreements with organizations 
that possess special expertise in community development, without regard 
to whether the organizations receive or are eligible to receive 
assistance under this subtitle.''.
    (b) Amendments to the Bank Enterprise Act Awards Program.--
            (1) Awards for assistance to community development 
        financial institutions.--Section 233(a)(2) of the Bank 
        Enterprise Act (12 U.S.C. 1834a(a)(2)) is amended--
                    (A) by striking ``for for'' in the text preceding 
                subparagraph (A) and inserting ``for'';
                    (B) in subparagraph (A), by striking ``for low- and 
                moderate-income persons'' and inserting ``to community 
                development financial institutions, low- and moderate-
                income persons''; and
                    (C) in subparagraph (B)--
                            (i) by inserting ``of the increase'' after 
                        ``the amount''; and
                            (ii) by striking ``financial'' each place 
                        such term appears.
            (2) Increase in award amounts for certain activities.--
        Section 114(b)(2) of the Community Development Banking and 
        Financial Institutions Act of 1994 (12 U.S.C. 4713(b)(2)) is 
        amended by amending the substitute text used to apply section 
        233(a)(3) of the Bank Enterprise Act of 1991--
                    (A) in subparagraph (A), by inserting ``and 
                (2)(B)'' after ``paragraph (2)(A)'';
                    (B) in subparagraph (A)(i), by inserting ``each'' 
                before ``such subparagraph''; and
                    (C) in subparagraph (A)(ii), by inserting ``each'' 
                before ``such subparagraph''.
            (3) Awarding credit for additional qualified activities.--
        Section 233(a)(4) of the Bank Enterprise Act (12 U.S.C. 
        1834a(a)(4)) is amended--
                    (A) in the text preceding subparagraph (A), by 
                inserting ``and (2)(B)'' after ``paragraph (2)(A)''; 
                and
                    (B) by adding at the end the following new 
                subparagraph:
                    ``(P) Other forms of assistance that the Board 
                deems appropriate.
            (4) Evaluation of technical assistance provided.--Section 
        233(a)(7) of the Bank Enterprise Act (12 U.S.C. 1834a(a)(7)) is 
        amended--
                    (A) by inserting ``and other'' after ``technical''; 
                and
                    (B) by striking ``and (O)'' and inserting instead 
                ``(O), and (P)''.
            (5) Establishing alternative criteria in defining certain 
        distressed communities.--Section 233(b)(4)(C) of the Bank 
        Enterprise Act (12 U.S.C. 1834a(b)(4)(C)) is amended by 
        inserting ``or alternative'' before ``eligibility 
        requirements''.

 SEC. 4. EXTENSION OF AUTHORIZATION.

    Section 121(a)(1) of the Community Development Banking and 
Financial Institutions Act of 1994 (12 U.S.C. 4718(a)(1)) is amended to 
read as follows:
            ``(1) In general.--There are authorized to be appropriated 
        to the Fund, to remain available until expended, such funds as 
        may be necessary to carry out this subtitle and subtitle B of 
        title II.''.

SEC. 5. AMENDMENTS TO SMALL BUSINESS CAPITAL ENHANCEMENT PROGRAM.

    (a) Definition of Financial Institution.--Section 252(5) of the 
Riegle Community Development and Regulatory Improvement Act of 1994 (12 
U.S.C. 4742(5)) is amended by inserting ``any community development 
financial institution (as defined in section 103(5) of this Act) and,'' 
before ``any federally chartered''.
    (b) Elimination of Threshold Appropriation.--Section 253 of the 
Riegle Community Development and Regulatory Improvement Act of 1994 (12 
U.S.C. 4743) is amended by striking subsection (d) and redesignating 
subsection (e) as subsection (d).
    (c) Conforming Amendment.--Section 254(a) of the Riegle Community 
Development and Regulatory Improvement Act of 1994 (12 U.S.C. 4744(a)) 
is amended by inserting ``(if any)'' after ``appropriate Federal 
banking agency''.
    (d) Amendments to Reimbursement Authority.--Section 257(a) of the 
Riegle Community Development and Regulatory Improvement Act of 1994 (12 
U.S.C. 4747(a)) is amended to read as follows--
    ``(a) Reimbursements.--The Fund shall reimburse participating 
States according to criteria established by the Fund. Such criteria may 
include whether a participating State is creating a new program, is 
expanding in scope or scale an existing State program, the need for 
Fund reimbursement, the availability of Fund resources, and other 
criteria established by the Fund. Not later than 30 calendar days after 
receiving a report filed in compliance with section 256, the Fund shall 
reimburse a participating State meeting such criteria in an amount 
equal to up to 50 percent of the amount of contributions by the 
participating State to the reserve funds that are subject to 
reimbursement by the Fund pursuant to section 256 and this section, 
until such sums made available by the Fund for this purpose are 
expended.''.
    (e) Conforming Amendment.--Section 260 of the Riegle Community 
Development and Regulatory Improvement Act of 1994 (12 U.S.C. 4750) is 
repealed.
[EX A]:
Community Development Financial Institutions Fund Amendments Act of 1998 - Modifies the Community Development Banking and Financial Institutions Act of 1994 to expand its purposes to include promotion of economic revitalization and community development through incentives to insured depository institutions that increase lending and other assistance and investment in both economically distressed communities and community development financial institutions. 
(Sec. 2) Places the Community Development Financial Institutions Fund in the Department of the Treasury, and all Fund functions under the supervision of the Secretary of the Treasury. 
(Sec. 3) Authorizes the Fund to offer community development finance activity training programs through grants or cooperative agreements with other organizations (as well as directly or through contracts). 
Authorizes an insured depository institution to apply for any community enterprise assessment credit for any semiannual period for the amount of new originations of qualified loans and other assistance provided to community development financial institutions in distressed communities.  Allows application for credit for the amount of the increase (currently, the amount) of deposits accepted from persons domiciled in the distressed community. Allows credits for assistance other than financial. 
Revises the formula for determining the amount of an assessment credit for all such activities with respect to new lifeline accounts. 
Expands the scope of assistance that the Community Enterprise Assessment Credit Board may take into account for purposes of community enterprise assessment credits.  Permits the Board to:  (1) establish guidelines for analyzing other than technical assistance by an institution to residents of a qualified distressed community; and (2) employ alternative criteria for defining distressed communities. 
(Sec. 4) Amends the Act to extend the authorization of appropriations for the Act and for small business capital enhancement. 
(Sec. 5) Amends the Riegle Community Development and Regulatory Improvement Act of 1994 to redefine a financial institution to include a community development financial institution. 
Repeals the prior appropriations prerequisite to State participation in the Small Business Capital Enhancement Program. 
Revises reimbursement guidelines to declare that participating States shall be reimbursed according to criteria established by the Fund, which may include:  (1) whether a participating State is creating a new program, or is expanding in scope or scale an existing State program; (2) the need for Fund reimbursement; and (3) the availability of Fund resources.