In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Border Security Enhancement Act of 
2006''.

                TITLE I--ALIEN SMUGGLER PROSECUTION ACT

SEC. 101. EFFECTIVE PROSECUTION OF ALIEN SMUGGLERS.

    (a) Findings.--The Congress finds as follows:
            (1) Recent experience shows that alien smuggling is 
        flourishing, is increasingly violent, and is highly profitable.
            (2) Alien smuggling operations also present terrorist and 
        criminal organizations with opportunities for smuggling their 
        members into the United States practically at will.
            (3) Alien smuggling is a lucrative business. Each year, 
        criminal organizations that smuggle or traffic in persons are 
        estimated to generate $9,500,000,000 in revenue worldwide.
            (4) Alien smuggling frequently involves dangerous and 
        inhumane conditions for smuggled aliens. Migrants are 
        frequently abused or exploited, both during their journey and 
        upon reaching the United States. Consequently, aliens smuggled 
        into the United States are at significant risk of physical 
        injury, abuse, and death.
            (5) Notwithstanding that alien smuggling poses a risk to 
        the United States as a whole, uniform guidelines for the 
        prosecution of smuggling offenses are not employed by the 
        various United States attorneys. Understanding that border-area 
        United States attorneys face an overwhelming workload, a lack 
        of sufficient prosecutions by certain United States attorneys 
        has encouraged additional smuggling, and demoralized Border 
        Patrol officers charged with enforcing our anti-smuggling laws.
    (b) Sense of Congress.--It is the sense of the Congress that the 
Attorney General should adopt, not later than 3 months after the date 
of the enactment of this Act, uniform guidelines for the prosecution of 
smuggling offenses to be followed by each United States attorney in the 
United States.
    (c) Additional Personnel.--In each of the fiscal years 2008 through 
2013, the Attorney General shall, subject to the availability of 
appropriations, increase by not less than 20 the number of attorneys in 
the offices of United States attorneys employed to prosecute cases 
under section 274 of the Immigration and Nationality Act (8 U.S.C. 
1324), as compared to the previous fiscal year.

                  TITLE II--CRIMINAL ALIEN REMOVAL ACT

SEC. 201. EXPEDITED REMOVAL FOR ALIENS INADMISSIBLE ON CRIMINAL 
              GROUNDS.

    (a) In General.--Section 238(b) of the Immigration and Nationality 
Act (8 U.S.C. 1228(b)) is amended--
            (1) in paragraph (1)--
                    (A) by striking ``Attorney General'' and inserting 
                ``Secretary of Homeland Security in the exercise of 
                discretion''; and
                    (B) by striking ``set forth in this subsection or'' 
                and inserting ``set forth in this subsection, in lieu 
                of removal proceedings under'';
            (2) in paragraph (3), by striking ``paragraph (1) until 14 
        calendar days'' and inserting ``paragraph (1) or (3) until 7 
        calendar days'';
            (3) by striking ``Attorney General'' each place it appears 
        in paragraphs (3) and (4) and inserting ``Secretary of Homeland 
        Security'';
            (4) in paragraph (5)--
                    (A) by striking ``described in this section'' and 
                inserting ``described in paragraph (1) or (2)''; and
                    (B) by striking ``the Attorney General may grant in 
                the Attorney General's discretion'' and inserting ``the 
                Secretary of Homeland Security or the Attorney General 
                may grant, in the discretion of the Secretary or 
                Attorney General, in any proceeding'';
            (5) by redesignating paragraphs (3), (4), and (5) as 
        paragraphs (4), (5), and (6), respectively; and
            (6) by inserting after paragraph (2) the following new 
        paragraph:
            ``(3) The Secretary of Homeland Security in the exercise of 
        discretion may determine inadmissibility under section 
        212(a)(2) (relating to criminal offenses) and issue an order of 
        removal pursuant to the procedures set forth in this 
        subsection, in lieu of removal proceedings under section 240, 
        with respect to an alien who--
                    ``(A) has not been admitted or paroled;
                    ``(B) has not been found to have a credible fear of 
                persecution pursuant to the procedures set forth in 
                section 235(b)(1)(B); and
                    ``(C) is not eligible for a waiver of 
                inadmissibility or relief from removal.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect on the date of the enactment of this Act but shall not 
apply to aliens who are in removal proceedings under section 240 of the 
Immigration and Nationality Act as of such date.

            TITLE III--BORDER TUNNEL PREVENTION ACT OF 2006

SEC. 301. CONSTRUCTION OF BORDER TUNNEL OR PASSAGE.

    (a) In General.--Chapter 27 of title 18, United States Code, is 
amended by adding at the end the following:
``Sec. 554. Border tunnels and passages
    ``(a) Any person who knowingly constructs or finances the 
construction of a tunnel or subterranean passage that crosses the 
international border between the United States and another country, 
other than a lawfully authorized tunnel or passage known to the 
Secretary of Homeland Security and subject to inspection by the Bureau 
of Immigration and Customs Enforcement, shall be imprisoned for not 
more than 20 years.
    ``(b) Any person who recklessly permits the construction or use of 
a tunnel or passage described in subsection (a) on land that the person 
owns or controls shall be imprisoned for not more than 10 years.
    ``(c) Any person who uses a tunnel or passage described in 
subsection (a) to unlawfully smuggle an alien, goods (in violation of 
section 545), controlled substances, weapons of mass destruction 
(including biological weapons), or a member of a terrorist organization 
(as defined in section 212(a)(3)(B)(vi) of the Immigration and 
Nationality Act (8 U.S.C. 1182(a)(3)(B)(vi))) shall be subject to twice 
the penalty that would have otherwise been imposed had the unlawful 
activity not made use of such a tunnel or passage.''.
    (b) Clerical Amendment.--The table of sections for chapter 27 of 
title 18, United States Code, is amended by adding at the end the 
following:

``Sec. 554. Border tunnels and passages.''.
    (c) Criminal Forfeiture.--Section 982(a)(6) of title 18, United 
States Code, is amended by inserting ``554,'' before ``1425,''.

SEC. 302. DIRECTIVE TO THE UNITED STATES SENTENCING COMMISSION.

    (a) In General.--Pursuant to its authority under section 994 of 
title 28, United States Code, and in accordance with this section, the 
United States Sentencing Commission shall promulgate or amend 
sentencing guidelines to provide for increased penalties for persons 
convicted of offenses described in section 554 of title 18, United 
States Code, as added by section 301.
    (b) Requirements.--In carrying out this section, the United States 
Sentencing Commission shall--
            (1) ensure that the sentencing guidelines, policy 
        statements, and official commentary reflect the serious nature 
        of the offenses described in section 554 of title 18, United 
        States Code, and the need for aggressive and appropriate law 
        enforcement action to prevent such offenses;
            (2) provide adequate base offense levels for offenses under 
        such section;
            (3) account for any aggravating or mitigating circumstances 
        that might justify exceptions, including--
                    (A) the use of a tunnel or passage described in 
                subsection (a) of such section to facilitate other 
                felonies; and
                    (B) the circumstances for which the sentencing 
                guidelines currently provide applicable sentencing 
                enhancements;
            (4) ensure reasonable consistency with other relevant 
        directives, other sentencing guidelines, and statutes;
            (5) make any necessary and conforming changes to the 
        sentencing guidelines and policy statements; and
            (6) ensure that the sentencing guidelines adequately meet 
        the purposes of sentencing set forth in section 3553(a)(2) of 
        title 18, United States Code.

Answer: Border Security Enhancement Act of 2006 - Expresses the sense of Congress that the Attorney General should adopt uniform guidelines for the prosecution of smuggling offenses.

Directs the Attorney General, subject to the availability of appropriations, to increase the number of U.S. attorneys employed to prosecute alien smuggling cases by at least 20 in each of FY2008-FY2013.

Amends the Immigration and Nationality Act to authorize the Secretary of Homeland Security to determine inadmissibility based on criminal grounds under an expedited removal process for an alien who: (1) has not been admitted or paroled; (2) has not been found to have a credible fear of persecution; and (3) is not eligible for a waiver of inadmissibility or relief from removal.

Authorizes the Secretary to execute an order of removal seven days (currently, 14 days) after it's issuance.

Amends the federal criminal code to prohibit the knowing construction or financing of an unauthorized tunnel or subterranean passage that crosses the international border between the United States and another country.

Imposes a 20-year maximum prison term for such offense. Imposes a 10-year maximum prison term on any person who recklessly permits the construction or use of such a tunnel or passage on land that such person owns or controls.

Doubles penalties for persons who use such a tunnel or passage to unlawfully smuggle an alien, illegal goods, controlled substances, weapons of mass destruction, or members of a terrorist organization.

Subjects to forfeiture any property involved in, or traceable to, the construction or financing of such a tunnel or passage.

Directs the U.S. Sentencing Commission to promulgate or amend sentencing guidelines to provide for increased penalties for persons convicted of criminal offenses related to the construction or financing of such a tunnel or passage.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safe and Reliable Air Travel Act of 
2013''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Sequestration is having a devastating effect on the 
        Nation's air traffic control system.
            (2) Sequestration imposes a reduction in funding of $637 
        million on the Federal Aviation Administration (FAA) for the 
        remainder of fiscal year 2013.
            (3) The FAA plans to furlough the vast majority of the 
        FAA's nearly 47,000 employees, including nearly 15,000 air 
        traffic controllers, for approximately one day during each two-
        week pay period in order to comply with sequestration.
            (4) The furloughs began on Sunday, April 21, 2013, and are 
        scheduled to continue through the end of the fiscal year on 
        September 30, 2013. Approximately 10 percent of the FAA's air 
        traffic controllers are expected to be on furlough on any given 
        day during this period.
            (5) The furloughs are causing hundreds of flights to be 
        delayed, resulting in scheduling difficulties for airlines and 
        inconveniences for passengers.
            (6) The FAA reported that approximately 400 flights were 
        delayed nationwide on April 21, 2013, as a result of the 
        furloughs.
            (7) The FAA reported that more than 1,200 flights were 
        delayed nationwide on April 22, 2013, as a result of the 
        furloughs.
            (8) More delays are expected in the coming months during 
        the peak summer travel season.
            (9) The effects of multiple flight delays at airports 
        across the Nation can be compounded as delays at one airport 
        cause planes to arrive late at other airports and also cause 
        passengers to miss connecting flights.
            (10) Air carriers operating in United States air space 
        transport more than 700 million passengers every year.
            (11) Civil aviation accounts for 10 million jobs, is 
        responsible for more than 5 percent of the United States gross 
        domestic product, and contributes $1.3 trillion to the economy 
        every year.
            (12) Businesses of all sizes depend upon a reliable 
        commercial air transportation system. Business travelers 
        account for millions of trips each month.
            (13) Flight delays for business travelers interfere with 
        business plans and result in business meetings being delayed, 
        cancelled, or missed.
            (14) Flight delays affecting the transportation of air 
        cargo also interfere with business.
            (15) The Nation's economy depends upon a reliable 
        commercial air transportation system.
            (16) The FAA also plans to close 149 air traffic control 
        towers at small airports across the Nation on June 15, 2013, in 
        order to comply with sequestration. Despite their size, these 
        airports are an important part of the Nation's air 
        transportation system and economy.
            (17) Air traffic control is a critical government function 
        that is necessary to ensure the safety of air travel and the 
        flying public.
            (18) Inadequate staffing of airport control towers poses a 
        serious threat to public safety.
            (19) Without the service of experienced air traffic 
        controllers in all of the Nation's Federal air traffic control 
        towers, there is an increased risk of accidents involving 
        planes during departure, flight, and landing. Such accidents 
        could result in a tragic loss of life.
            (20) The sequestration of funds associated with the 
        operation of air traffic control towers by the FAA interferes 
        with the safety, reliability, and efficiency of the Nation's 
        air transportation system.
            (21) The operation of air traffic control towers by the 
        FAA, including the compensation paid to air traffic control 
        personnel employed by the FAA, should be exempted from 
        sequestration.

SEC. 3. EXEMPTION FROM SEQUESTRATION FOR OPERATION OF AIR TRAFFIC 
              CONTROL TOWERS.

    (a) In General.--Section 255 of the Balanced Budget and Emergency 
Deficit Control Act of 1985 (2 U.S.C. 905) is amended by adding at the 
end the following new subsection:
    ``(k) Operation of Air Traffic Control Towers.--The following funds 
shall be exempt from reduction under any order issued under this part:
            ``(1) Funds made available for the operation of air traffic 
        control towers by the Federal Aviation Administration, 
        including compensation paid to air traffic control personnel 
        employed by the Federal Aviation Administration.
            ``(2) Funds made available for the operation of contract 
        air traffic control towers under section 47124 of title 49, 
        United States Code.''.
    (b) Effective Date.--The amendment made by section 1 shall apply to 
the Presidential sequestration order for fiscal year 2013 issued under 
section 251A of the Balanced Budget and Emergency Deficit Control Act 
of 1985 (2 U.S.C. 901a) and any subsequent sequestration order issued 
under that Act.

Answer: Safe and Reliable Air Travel Act of 2013 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to exempt from reduction, under any sequestration ordered by the President, funds made available for the operation of: (1) air traffic control towers by the Federal Aviation Administration (FAA), including compensation paid to FAA air traffic control personnel; and (2) contract air traffic control towers.


Question: SECTION 1. SHORT TITLE; ETC.

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

SEC. 2. REDUCTION IN INCOME TAX WITHHOLDING DEPOSITS TO REFLECT FICA 
              PAYROLL TAX CREDIT FOR CERTAIN EMPLOYERS LOCATED IN 
              SPECIFIED PORTIONS OF THE GO ZONE DURING 2007.

    (a) General Rule.--In the case of any applicable calendar quarter--
            (1) the aggregate amount of required income tax deposits of 
        an eligible employer for the calendar quarter following the 
        applicable calendar quarter shall be reduced by the payroll tax 
        credit equivalent amount for the applicable calendar quarter, 
        and
            (2) the amount of any deduction allowable to the eligible 
        employer under chapter 1 of the Internal Revenue Code of 1986 
        for taxes paid under section 3111 of such Code with respect to 
        employment during the applicable calendar quarter shall be 
        reduced by such payroll tax credit equivalent amount.
For purposes of the Internal Revenue Code of 1986, an eligible employer 
shall be treated as having paid, and an eligible employee shall be 
treated as having received, any wages or compensation deducted and 
withheld but not deposited by reason of paragraph (1).
    (b) Carryovers of Unused Amounts.--If the payroll tax credit 
equivalent amount for any applicable calendar quarter exceeds the 
required income tax deposits for the following calendar quarter--
            (1) such excess shall be added to the payroll tax credit 
        equivalent amount for the next applicable calendar quarter, and
            (2) in the case of the last applicable calendar quarter, 
        such excess shall be used to reduce required income tax 
        deposits for any succeeding calendar quarter until such excess 
        is used.
    (c) Payroll Tax Credit Equivalent Amount.--For purposes of this 
section--
            (1) In general.--The term ``payroll tax credit equivalent 
        amount'' means, with respect to any applicable calendar 
        quarter, an amount equal to 7.65 percent of the aggregate 
        amount of wages or compensation--
                    (A) paid or incurred by the eligible employer with 
                respect to employment of eligible employees during the 
                applicable calendar quarter, and
                    (B) subject to the tax imposed by section 3111 of 
                the Internal Revenue Code of 1986.
            (2) Trade or business requirement.--A rule similar to the 
        rule of section 51(f) of such Code shall apply for purposes of 
        this section.
            (3) Limitation on wages subject to credit.--For purposes of 
        this subsection, only wages and compensation of an eligible 
        employee in an applicable calendar quarter, when added to such 
        wages and compensation for any preceding applicable calendar 
        quarter, not exceeding $15,000 shall be taken into account with 
        respect to such employee.
    (d) Eligible Employer; Eligible Employee.--For purposes of this 
section--
            (1) Eligible employer.--
                    (A) In general.--The term ``eligible employer'' 
                means any employer which conducts an active trade or 
                business in one or more specified portions of the GO 
                Zone and employs not more than 100 full-time employees 
                on the date of the enactment of this Act.
                    (B) Specified portions of the go zone.--The term 
                ``specified portions of the GO Zone'' has the meaning 
                given such term by section 1400N(d)(6)(C) of the 
                Internal Revenue Code of 1986.
            (2) Eligible employee.--The term ``eligible employee'' 
        means with respect to an eligible employer an employee whose 
        principal place of employment with such eligible employer is in 
        one or more specified portions of the GO Zone. Such term shall 
        not include an employee described in section 401(c)(1)(A).
    (e) Applicable Calendar Quarter.--For purposes of this section, the 
term ``applicable calendar quarter'' means any of the 4 calendar 
quarters beginning in 2007.
    (f) Special Rules.--For purposes of this section--
            (1) Required income tax deposits.--The term ``required 
        income tax deposits'' means deposits an eligible employer is 
        required to make under section 6302 of the Internal Revenue 
        Code of 1986 of taxes such employer is required to deduct and 
        withhold under section 3402 of such Code.
            (2) Aggregation rules.--Rules similar to the rules of 
        subsections (a) and (b) of section 52 of the Internal Revenue 
        Code of 1986 shall apply.
            (3) Employers not on quarterly system.--The Secretary of 
        the Treasury shall prescribe rules for the application of this 
        section in the case of an eligible employer whose required 
        income tax deposits are not made on a quarterly basis.
            (4) Adjustments for certain acquisitions, etc.--Under 
        regulations prescribed by the Secretary--
                    (A) Acquisitions.--If, after December 31, 2006, an 
                employer acquires the major portion of a trade or 
                business of another person (hereafter in this paragraph 
                referred to as the ``predecessor'') or the major 
                portion of a separate unit of a trade or business of a 
                predecessor, then, for purposes of applying this 
                section for any calendar quarter ending after such 
                acquisition, the amount of wages or compensation deemed 
                paid by the employer during periods before such 
                acquisition shall be increased by so much of such wages 
                or compensation paid by the predecessor with respect to 
                the acquired trade or business as is attributable to 
                the portion of such trade or business acquired by the 
                employer.
                    (B) Dispositions.--If, after December 31, 2006--
                            (i) an employer disposes of the major 
                        portion of any trade or business of the 
                        employer or the major portion of a separate 
                        unit of a trade or business of the employer in 
                        a transaction to which paragraph (1) applies, 
                        and
                            (ii) the employer furnishes the acquiring 
                        person such information as is necessary for the 
                        application of subparagraph (A),
                then, for purposes of applying this section for any 
                calendar quarter ending after such disposition, the 
                amount of wages or compensation deemed paid by the 
                employer during periods before such disposition shall 
                be decreased by so much of such wages as is 
                attributable to such trade or business or separate 
                unit.
            (5) Other rules.--
                    (A) Government employers.--This section shall not 
                apply if the employer is the Government of the United 
                States, the government of any State or political 
                subdivision of the State, or any agency or 
                instrumentality of any such government.
                    (B) Treatment of other entities.--Rules similar to 
                the rules of subsections (d) and (e) of section 52 of 
                such Code shall apply for purposes of this section.

SEC. 3. BONUS BUSINESS TRAVEL DEDUCTION IN SPECIFIED PORTIONS OF THE GO 
              ZONE.

    (a) In General.--Section 274(n)(2) (relating to exceptions) is 
amended by striking ``or'' at the end of subparagraph (D), by striking 
the period at the end of subparagraph (E)(iv) and inserting ``, or'', 
and by inserting after subparagraph (E)(iv) the following new 
subparagraph:
                    ``(F) such expense is for goods, services, or 
                facilities made available before January 1, 2010, in 
                one or more specified portions of the GO Zone (as 
                defined in section 1400N(d)(6)(C).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to expenses paid or incurred after the date of the enactment of 
this Act, in taxable years ending after such date.

SEC. 4. EXTENSION OF INCREASED EXPENSING FOR QUALIFIED SECTION 179 GULF 
              OPPORTUNITY ZONE PROPERTY LOCATED IN SPECIFIED PORTIONS 
              OF THE GO ZONE.

    Paragraph (2) of section 1400N(e) (relating to qualified section 
179 Gulf Opportunity Zone property) is amended--
            (1) by striking ``this subsection, the term'' and inserting 
        ``this subsection--
                    ``(A) In general.--The term'', and
            (2) by adding at the end the following new subparagraph:
                    ``(B) Extension for certain property.--In the case 
                of property substantially all of the use of which is in 
                one or more specified portions of the GO Zone (as 
                defined in subsection (d)(6)(C)), such term shall 
                include section 179 property (as so defined) which is 
                described in subsection (d)(2), determined--
                            ``(i) without regard to subsection (d)(6), 
                        and
                            ``(ii) by substituting, in subparagraph 
                        (A)(v) thereof--
                                    ``(I) `2009' for `2007', and
                                    ``(II) `2009' for `2008'.''.

SEC. 5. EXTENSION OF WORK OPPORTUNITY TAX CREDIT FOR HURRICANE KATRINA 
              EMPLOYEES HIRED BY SMALL BUSINESSES LOCATED IN SPECIFIED 
              PORTIONS OF THE GO ZONE.

    (a) In General.--Section 201(b)(1) of the Katrina Emergency Tax 
Relief Act of 2005 (Public Law 109-73) is amended by striking ``who is 
hired during the 2-year period'' and all that follows and inserting 
``who--
                    ``(A) is hired during the 2-year period beginning 
                on such date for a position the principal place of 
                employment which is located in the core disaster area, 
                or
                    ``(B) is hired--
                            ``(i) during the period beginning on the 
                        date of the enactment of the Work, Hope, 
                        Opportunity, and Disaster Area Tax Act of 2007 
                        and ending before January 1, 2010, for a 
                        position the principal place of employment 
                        which is located in one or more specified 
                        portions of the GO Zone (as defined in 
                        subsection 1400N(d)(6)(C) of the Internal 
                        Revenue Code of 1986), and
                            ``(ii) by an employer who has no more than 
                        100 employees on the date such individual is 
                        hired, and''.
    (b) Effective Date.--The amendment made by this section take effect 
as if included in section 201 of the Katrina Emergency Tax Relief Act 
of 2005.

SEC. 6. EXTENSION AND MODIFICATION OF 15-YEAR STRAIGHT-LINE COST 
              RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS AND 
              QUALIFIED RESTAURANT IMPROVEMENTS LOCATED IN SPECIFIED 
              PORTIONS OF THE GO ZONE; 15-YEAR STRAIGHT-LINE COST 
              RECOVERY FOR CERTAIN IMPROVEMENTS TO RETAIL SPACE LOCATED 
              IN SPECIFIED PORTIONS OF THE GO ZONE.

    (a) Extension of Leasehold and Restaurant Improvements.--
            (1) In general.--Clauses (iv) and (v) of section 
        168(e)(3)(E) (relating to 15-year property) are each amended by 
        striking ``January 1, 2008'' and inserting ``January 1, 2008 
        (January 1, 2009, in the case of property placed in service in 
        one or more specified portions of the GO Zone (as defined in 
        subsection 1400Nd)(6)(C))''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to property placed in service after December 31, 
        2007.
    (b) Modification of Treatment of Qualified Restaurant Property as 
15-Year Property for Purposes of Depreciation Deduction.--
            (1) Treatment to include new construction.--Paragraph (7) 
        of section 168(e) (relating to classification of property) is 
        amended to read as follows:
            ``(7) Qualified restaurant property.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), the term `qualified restaurant 
                property' means any section 1250 property which is an 
                improvement to a building if--
                            ``(i) such improvement is placed in service 
                        more than 3 years after the date such building 
                        was first placed in service, and
                            ``(ii) more than 50 percent of the 
                        building's square footage is devoted to 
                        preparation of, and seating for on-premises 
                        consumption of, prepared meals.
                    ``(B) Property located in certain areas of go 
                zone.--In the case of property placed in service in one 
                or more specified portions of the GO Zone (as defined 
                in subsection 1400Nd)(6)(C)), such term means any 
                section 1250 property which is a building (or its 
                structural components) or an improvement to such 
                building if more than 50 percent of such building's 
                square footage is devoted to preparation of, and 
                seating for on-premises consumption of, prepared 
                meals.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to any property placed in service after the date of 
        the enactment of this Act.
    (c) Recovery Period for Depreciation of Certain Improvements to 
Retail Space.--
            (1) 15-year recovery period.--Section 168(e)(3)(E) 
        (relating to 15-year property) is amended by striking ``and'' 
        at the end of clause (vii), by striking the period at the end 
        of clause (viii) and inserting ``, and'', and by adding at the 
        end the following new clause:
                            ``(ix) any qualified retail improvement 
                        property placed in service before January 1, 
                        2009, in one or more specified portions of the 
                        GO Zone (as defined in subsection 
                        1400Nd)(6)(C).''.
            (2) Qualified retail improvement property.--Section 168(e) 
        is amended by adding at the end the following new paragraph:
            ``(8) Qualified retail improvement property.--
                    ``(A) In general.--The term `qualified retail 
                improvement property' means any improvement to an 
                interior portion of a building which is nonresidential 
                real property if--
                            ``(i) such portion is open to the general 
                        public and is used in the retail trade or 
                        business of selling tangible personal property 
                        to the general public, and
                            ``(ii) such improvement is placed in 
                        service more than 3 years after the date the 
                        building was first placed in service.
                    ``(B) Improvements made by owner.--In the case of 
                an improvement made by the owner of such improvement, 
                such improvement shall be qualified retail improvement 
                property (if at all) only so long as such improvement 
                is held by such owner. Rules similar to the rules under 
                paragraph (6)(B) shall apply for purposes of the 
                preceding sentence.
                    ``(C) Certain improvements not included.--Such term 
                shall not include any improvement for which the 
                expenditure is attributable to--
                            ``(i) the enlargement of the building,
                            ``(ii) any elevator or escalator,
                            ``(iii) any structural component 
                        benefitting a common area, or
                            ``(iv) the internal structural framework of 
                        the building.''.
            (3) Requirement to use straight line method.--Section 
        168(b)(3) is amended by adding at the end the following new 
        subparagraph:
                    ``(I) Qualified retail improvement property 
                described in subsection (e)(8).''.
            (4) Alternative system.--The table contained in section 
        168(g)(3)(B) is amended by inserting after the item relating to 
        subparagraph (E)(viii) the following new item:


``(E)(ix)..................................................        39''.
 

            (5) Effective date.--The amendments made by this section 
        shall apply to property placed in service after the date of the 
        enactment of this Act.

Answer:
Work, Hope, and Opportunity for the Disaster Area Today Act - Allows small business employers (employers of not more than 100 full time employees) in specified areas of the Gulf Opportunity (GO) Zone to claim a credit against the employment tax liabilities of their GO Zone employees. Limits to $15,000 per employee the amount of wages eligible for such credit in any calendar quarter.

Amends the Internal Revenue Code to allow a full tax deduction for business meal and entertainment expenses (normally, only 50% of such expenses are deductible) incurred in specified areas of the GO Zone prior to January 1, 2010.

Extends through 2009: (1) the increased expensing allowance for GO Zone investment property; and (2) the work opportunity tax credit for hiring Hurricane Katrina employees.

Extends through 2008 provisions allowing accelerated depreciation of qualified leasehold, restaurant, and retail improvement property located in specified areas of the GO Zone.