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

Example Input: SECTION 1. TEACHER RECRUITMENT, RETENTION, AND TRAINING.

    (a) In General.--Title II of the Elementary and Secondary Education 
Act of 1965 (20 U.S.C. 6601 et seq.) is amended--
            (1) by redesignating part E as part F;
            (2) by redesignating sections 2401 and 2402 as sections 
        2501 and 2502, respectively; and
            (3) by inserting after part D the following:

         ``PART E--TEACHER RECRUITMENT, RETENTION, AND TRAINING

``SEC. 2401. PROGRAM AUTHORIZED.

    ``(a) In General.--The Secretary is authorized to make grants to 
local educational agencies to permit such agencies to recruit, retain, 
and train high-quality teachers by carrying out one or more of the 
activities described in subsection (b).
    ``(b) Uses of Funds.--
            ``(1) Recruitment, retention, and training activities.--A 
        local educational agency that receives a grant under this part 
        may use the grant funds for any of the following recruitment, 
        retention, and training activities:
                    ``(A) Providing signing bonuses for teachers.
                    ``(B) Carrying out merit pay programs.
                    ``(C) Providing performance bonuses to teachers.
                    ``(D) Providing scholarships to teachers to pursue 
                advanced course work.
                    ``(E) Providing mentoring programs for teachers.
                    ``(F) Coordinating with institutions of higher 
                education to provide professional development for 
                teachers.
                    ``(G) Any other activity that the local educational 
                agency believes to be effective in recruiting, 
                retaining, or training high-quality teachers.

``SEC. 2402. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to carry out this part such 
sums as may be necessary for each of fiscal years 2002 through 2004.''.
    (b) Conforming Amendments.--Section 2003 of the Elementary and 
Secondary Education Act of 1965 (20 U.S.C. 6603) is amended--
            (1) in subsection (a), by striking ``part C)'' and 
        inserting ``parts C and E)''; and
            (2) in subsection (b), by inserting ``(other than parts C 
        and E)'' after ``title''.

SEC. 2. LOAN FORGIVENESS FOR TEACHERS.

    (a) Elimination of New Borrower Restrictions.--
            (1) FFEL program.--Section 428J(b) of the Higher Education 
        Act of 1965 (20 U.S.C. 1078-10(b)) is amended by striking ``for 
        any new borrower on or after October 1, 1998, who'' and 
        inserting ``for any borrower who''.
            (2) Federal direct loan program.--Section 460(b)(1) of such 
        Act (20 U.S.C. 1087j(b)(1)) is amended by striking ``for any 
        new borrower on or after October 1, 1998, who'' and inserting 
        ``for any borrower who''.
    (b) Expansion of Eligible Teaching Locations and Subjects; 
Eliminating Delay in Service Benefit.--
            (1) FFEL program.--Section 428J(b)(1) of such Act is 
        amended by striking everything preceding subparagraph (B) and 
        inserting the following:
            ``(1) has been employed as a full-time teacher--
                    ``(A)(i) in a school that qualifies under section 
                465(a)(2)(A) for loan cancellation for Perkins loan 
                recipients who teach in such schools;
                    ``(ii) as a full-time special education teacher, as 
                described in section 465(a)(2)(C); or
                    ``(iii) as a full-time teacher in any field of 
                expertise where the State educational agency determines 
                there is a shortage of qualified teachers;''.
            (2) Federal direct loan program.--Section 460(b)(1)(A) of 
        such Act (20 U.S.C. 1087j(b)(1)(A)) is amended by striking 
        everything preceding clause (ii) and inserting the following:
                    ``(A) has been employed as a full-time teacher--
                            ``(i)(I) in a school that qualifies under 
                        section 465(a)(2)(A) for loan cancellation for 
                        Perkins loan recipients who teach in such 
                        schools;
                            ``(II) as a full-time special education 
                        teacher, as described in section 465(a)(2)(C); 
                        or
                            ``(III) as a full-time teacher in any field 
                        of expertise where the State educational agency 
                        determines there is a shortage of qualified 
                        teachers;''.
    (c) Amounts Subject to Forgiveness.--
            (1) FFEL program.--Section 428J(c) of the Higher Education 
        Act of 1965 (20 U.S.C. 1078-10(c)) is amended by striking 
        paragraph (1) and inserting the following:
            ``(1) Amount and rate of repayment.--The Secretary shall 
        repay an amount that is not more than $20,000 in the aggregate 
        of the loan obligation on a loan made under section 428 or 428H 
        that is outstanding after the completion of the first complete 
        school year of teaching described in subsection (b)(1) for 
        which the borrower seeks repayment under this section. Such 
        amount shall be repaid at the rate of 15 percent for the first 
        or second year of such service, 20 percent for the third or 
        fourth year of such service, and 30 percent for the fifth year 
        of such service. No borrower may receive a reduction of loan 
        obligations under both this section and section 460.''.
            (2) Federal direct loan program.--Section 460(c) of such 
        Act (20 U.S.C. 1087j(c)) is amended by striking paragraph (1) 
        and inserting the following:
            ``(1) Amount and rate of repayment.--The Secretary shall 
        cancel an amount that is not more than $20,000 in the aggregate 
        of the loan obligation on a loan made under section 428 or 428H 
        that is outstanding after the completion of the first complete 
        school year of teaching described in subsection (b)(1)(A). Such 
        amount shall be canceled at the rate of 15 percent for the 
        first or second year of such service, 20 percent for the third 
        or fourth year of such service, and 30 percent for the fifth 
        year of such service.''.
Example Output: Amends the Elementary and Secondary Education Act of 1965 to establish a new program for teacher recruitment, retention, and training. Authorizes the Secretary of Education to award grants to local educational agencies to recruit, retain, and train high-quality teachers through one or more specified types of activities.Amends the Higher Education Act of 1965 to revise student loan forgiveness for teachers under the Federal Family Education Loan and Federal Direct Loan programs. Expands forgiveness eligibility by: (1) eliminating requirements allowing only certain new borrowers to participate; and (2) increasing the types of eligible teaching locations and subjects. Eliminates a service requirement that an individual teach at least five consecutive complete school years before being eligible for program benefits. Increases to $20,000 the aggregate amount of an individual teacher's student loan obligation which may be forgiven, and revises the rate of repayment.

Example Input: SECTION 1. INCREASE IN CONTRIBUTION LIMITS AND AMOUNTS AT WHICH PHASE 
              OUT OF DEDUCTION BEGINS FOR INDIVIDUAL RETIREMENT ACCOUNT 
              CONTRIBUTIONS.

    (a) Increase in Maximum Amount of Contribution to Individual 
Retirement Accounts.--
            (1) In general.--Subparagraph (A) of section 219(b)(1) of 
        the Internal Revenue Code of 1986 (relating to maximum amount 
        of deduction) is amended by striking ``$2,000'' and inserting 
        ``the applicable amount''.
            (2) Applicable amount.--Subsection (b) of section 219 of 
        such Code is amended by adding at the end the following new 
        paragraph:
            ``(5) Applicable amount.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `applicable amount' means--
                            ``(i) for any taxable year beginning in 
                        1997, $2,500,
                            ``(ii) for any taxable year beginning after 
                        1997 and before 2006, the applicable amount 
                        determined under this paragraph for the 
                        preceding taxable year, increased by $500, and
                            ``(iii) for any taxable year beginning 
                        after 2005, $7,000.
                    ``(B) Inflation adjustment.--In the case of a 
                taxable year beginning in a calendar year after 2006, 
                the $7,000 amount contained in subparagraph (A)(iii) 
                shall be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment under 
                        section 1(f)(3) for the calendar year in which 
                        the taxable year begins, determined by 
                        substituting `calendar year 2005' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10, such amount shall be rounded 
                to the nearest multiple of $10.''
    (b) Increase of Amounts at Which Phase-Out Of Deduction For IRA 
Contributions Begins.--
            (1) In general.--Clauses (i) and (ii) of section 
        219(g)(3)(B) of such Code (relating to limitation on deduction 
        for active participants in certain pension plans) are amended 
        to read as follows:
                            ``(i) in the case of a taxpayer filing a 
                        joint return--
                                    ``(I) for taxable years beginning 
                                in 1997, $50,000,
                                    ``(II) for taxable years beginning 
                                after 1997 and before 2003, the 
                                applicable dollar amount determined 
                                under this subclause for the preceding 
                                taxable year, increased by $10,000, and
                                    ``(III) for taxable years beginning 
                                after 2002, $110,000.
                            ``(ii) in the case of any other taxpayer 
                        (other than a married individual filing a 
                        separate return)--
                                    ``(I) for taxable years beginning 
                                in 1997, $30,000,
                                    ``(II) for taxable years beginning 
                                after 1997 and before 2003, the 
                                applicable dollar amount determined 
                                under this subclause for the preceding 
                                taxable year, increased by $5,000, and
                                    ``(III) for taxable years beginning 
                                after 2002, $60,000, and''
            (2) Inflation adjustment.--Paragraph (3) of section 219(g) 
        of such Code is amended by adding at the end the following new 
        subparagraph:
                    ``(C) Inflation adjustment.--In the case of a 
                taxable year beginning in a calendar year after 2003, 
                the $110,000 amount contained in subparagraph 
                (B)(i)(III) and the $60,000 amount contained in 
                subparagraph (B)(ii)(III) shall each be increased by an 
                amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment under 
                        section 1(f)(3) for the calendar year in which 
                        the taxable year begins, determined by 
                        substituting `calendar year 2004' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $100, such amount shall be rounded 
                to the nearest multiple of $100.''
    (c) Conforming Amendments.--
            (1) Paragraph (1) of section 408(a) of such Code is amended 
        by striking ``$2,000'' and inserting ``the applicable amount 
        (as in effect under section 219(b) for such taxable year)''.
            (2) Subparagraph (B) of section 408(b)(2) of such Code is 
        amended by striking ``$2,000'' and inserting ``the applicable 
        amount in effect under section 219(b) for the taxable year of 
        such individual''.
            (3) Subsection (b) of section 408 of such Code is amended 
        in the last sentence by striking `$2,000'' and inserting ``the 
        applicable amount in effect under section 219(b) for such 
        taxable year''.
            (4) Subparagraph (A) of section 408(d)(5) of such Code is 
        amended by striking ``dollar amount'' and inserting 
        ``applicable amount''.
            (5) Subsection (j) of section 408 of such Code is amended 
        by striking ``$2,000'' and inserting ``applicable''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1996.

SEC. 2. PENALTY-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS, 
              401(k) PLANS, ETC.

    (a) Distributions Related to First Homes, Education, or Adoption.--
            (1) In general.--Paragraph (2) of section 72(t) (relating 
        to exceptions to 10-percent additional tax on early 
        distributions from qualified retirement plans) is amended by 
        adding at the end the following new subparagraph:
                    ``(E) Certain distributions from individual 
                retirement plans, 401(k) plans, etc.--Distributions to 
                an individual from an individual retirement plan, or 
                from amounts attributable to employer contributions 
                made pursuant to elective deferrals described in 
                subparagraph (A) or (C) of section 402(g)(3) or section 
                501(c)(18)(D)(iii), to the extent such distributions do 
                not exceed the sum of--
                            ``(i) qualified first-time homebuyer 
                        distributions (as defined in paragraph (7)) 
                        made during the taxable year,
                            ``(ii) qualified education expenses (as 
                        defined in paragraph (8)) of the taxpayer for 
                        the taxable year, and
                            ``(iii) qualified adoption expenses (as 
                        defined in section 23(d), determined without 
                        regard to section 23(d)(2)(B)) paid or incurred 
                        by the taxpayer during the taxable year.''
            (2) Definitions.--Section 72(t) is amended by adding at the 
        end the following new paragraphs:
            ``(7) Qualified first-time homebuyer distributions.--For 
        purposes of paragraph (2)(E)(i)--
                    ``(A) In general.--The term `qualified first-time 
                homebuyer distribution' means any payment or 
                distribution received by an individual to the extent 
                such payment or distribution is used by the individual 
                before the close of the 60th day after the day on which 
                such payment or distribution is received to pay 
                qualified acquisition costs with respect to a principal 
                residence of a first-time homebuyer who is such 
                individual, the spouse of such individual, or any 
                child, grandchild, or ancestor of such individual or 
                the individual's spouse.
                    ``(B) Qualified acquisition costs.--For purposes of 
                this paragraph, the term `qualified acquisition costs' 
                means the costs of acquiring, constructing, or 
                reconstructing a residence. Such term includes any 
                usual or reasonable settlement, financing, or other 
                closing costs.
                    ``(C) First-time homebuyer; other definitions.--For 
                purposes of this paragraph--
                            ``(i) First-time homebuyer.--The term 
                        `first-time homebuyer' means any individual 
                        if--
                                    ``(I) such individual (and if 
                                married, such individual's spouse) had 
                                no present ownership interest in a 
                                principal residence during the 2-year 
                                period ending on the date of 
                                acquisition of the principal residence 
                                to which this paragraph applies, and
                                    ``(II) subsection (h) or (k) of 
                                section 1034 did not suspend the 
                                running of any period of time specified 
                                in section 1034 with respect to such 
                                individual on the day before the date 
                                the distribution is applied pursuant to 
                                subparagraph (A).
                            ``(ii) Principal residence.--The term 
                        `principal residence' has the same meaning as 
                        when used in section 1034.
                            ``(iii) Date of acquisition.--The term 
                        `date of acquisition' means the date--
                                    ``(I) on which a binding contract 
                                to acquire the principal residence to 
                                which subparagraph (A) applies is 
                                entered into, or
                                    ``(II) on which construction or 
                                reconstruction of such a principal 
                                residence is commenced.
                    ``(D) Special rule where delay in acquisition.--If 
                any distribution from any individual retirement plan 
                fails to meet the requirements of subparagraph (A) 
                solely by reason of a delay or cancellation of the 
                purchase or construction of the residence, the amount 
                of the distribution may be contributed to an individual 
                retirement plan as provided in section 408(d)(3)(A)(i) 
                (determined by substituting `120 days' for `60 days' in 
                such section), except that--
                            ``(i) section 408(d)(3)(B) shall not be 
                        applied to such contribution, and
                            ``(ii) such amount shall not be taken into 
                        account in determining whether section 
                        408(d)(3)(A)(i) applies to any other amount.
            ``(8) Qualified education expenses.--For purposes of 
        paragraph (2)(E)(ii)--
                    ``(A) In general.--The term `qualified higher 
                education expenses' means tuition, fees, books, 
                supplies, and equipment required for the education of--
                            ``(i) the taxpayer,
                            ``(ii) the taxpayer's spouse, or
                            ``(iii) any child (as defined in section 
                        151(c)(3)), grandchild, or ancestor of the 
                        taxpayer or the taxpayer's spouse,
                whether or not such education takes place at an 
                eligible educational institution (as defined in section 
                135(c)(3)).
                    ``(B) Coordination with savings bond provisions.--
                The amount of qualified education expenses for any 
                taxable year shall be reduced by any amount excludable 
                from gross income under section 135.''
            (3) Conforming amendment.--Subparagraph (B) of section 
        72(t)(2) is amended by striking ``or (D)'' and inserting ``, 
        (D), or (E)''.
    (b) Penalty-Free Distributions for Certain Unemployed Individuals 
Not Limited to Health Insurance Costs and Allowed From 401(k) Plans, 
Etc.--Subparagraph (D) of section 72(t)(2) is amended--
            (1) in clause (i), by inserting ``, or from amounts 
        attributable to employer contributions made pursuant to 
        elective deferrals described in subparagraph (A) or (C) of 
        section 402(g)(3) or section 501(c)(18)(D)(iii),'' after 
        ``individual retirement plan'',
            (2) in clause (i), by inserting ``and'' at the end of 
        subclause (I), by striking ``, and'' at the end of subclause 
        (II) and inserting a period, and by striking subclause (III), 
        and
            (3) by striking ``for health insurance premiums'' in the 
        heading.
    (c) Unlimited Penalty-Free Distributions for Medical Care and 
Expanded Definition of Dependents for Purposes of Such Distributions.--
Subparagraph (B) of section 72(t)(2) is amended by striking ``medical 
care'' and all that follows and inserting ``medical care, determined--
                            ``(i) without regard to whether the 
                        employee itemizes deductions for such taxable 
                        year, and
                            ``(ii) in the case of a distribution from 
                        an individual retirement plan, or from amounts 
                        attributable to employer contributions made 
                        pursuant to elective deferrals described in 
                        subparagraph (A) or (C) of section 402(g)(3) or 
                        section 501(c)(18)(D)(iii)--
                                    ``(I) without regard to whether or 
                                not such expenses exceed 7.5 percent of 
                                adjusted gross income, and
                                    ``(II) by treating an individual's 
                                dependents as including all children 
                                and grandchildren of the individual (or 
                                of such individual's spouse), and all 
                                ancestors of the individual (or of such 
                                individual's spouse).''
    (d) Effective Date.--The amendments made by this section shall 
apply to payments and distributions in taxable years beginning after 
December 31, 1996.
Example Output: Amends the Internal Revenue Code to increase the:  (1) maximum deduction for individual retirement account contributions; and (2) income amount at which phase-out of that deduction begins. 
Exempts from the early distribution penalty:  (1) distributions from certain types of retirement plans for first-time home buyer, education, or adoption expenses; and (2) for unemployed individuals (currently, for unemployed individuals for health insurance premiums).  Modifies requirements regarding penalties for medical care early distributions.

Example Input: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Federal Land 
Assistance, Management and Enhancement Act'' or ``FLAME Act''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Flame Fund for catastrophic emergency wildland fire suppression 
                            activities.
Sec. 3. Cohesive wildland fire management strategy.
Sec. 4. Review of certain wildfires to evaluate cost containment in 
                            wildland fire suppression activities.
Sec. 5. Reducing risk of wildfires in fire-ready communities.

SEC. 2. FLAME FUND FOR CATASTROPHIC EMERGENCY WILDLAND FIRE SUPPRESSION 
              ACTIVITIES.

    (a) Definitions.--In this section:
            (1) Federal land.--The term ``Federal land'' means the 
        following:
                    (A) Public lands, as defined in section 103 of the 
                Federal Land Policy and Management Act of 1976 (43 
                U.S.C. 1702).
                    (B) Units of the National Park System.
                    (C) Refuges of the National Wildlife Refuge System.
                    (D) Lands held in trust by the United States for 
                the benefit of Indian tribes or individual Indians.
                    (E) Lands in the National Forest System, as defined 
                in section 11(a) of the Forest and Rangeland Renewable 
                Resources Planning Act of 1974 (16 U.S.C. 1609(a)).
            (2) Flame fund.--The term ``Flame Fund'' means the Federal 
        Land Assistance, Management, and Enhancement Fund established 
        by this section.
            (3) Secretary concerned.--The term ``Secretary concerned'' 
        means--
                    (A) the Secretary of the Interior, with respect to 
                Federal land described in subparagraphs (A), (B), (C), 
                and (D) of paragraph (1); and
                    (B) the Secretary of Agriculture, with respect to 
                National Forest System land.
            (4) Secretaries.--The term ``Secretaries'' means the 
        Secretary of the Interior and the Secretary of Agriculture, 
        acting jointly.
    (b) Establishment and Availability of Flame Fund.--
            (1) Establishment.--There is established in the Treasury of 
        the United States a fund to be known as the Federal Land 
        Assistance, Management, and Enhancement Fund.
            (2) Contents.--The Flame Fund shall consist of the 
        following amounts:
                    (A) Amounts appropriated to the Flame Fund pursuant 
                to the authorization of appropriations in subsection 
                (c).
                    (B) Amounts transferred to the Flame Fund pursuant 
                to subsection (d).
            (3) Availability.--Subject to subsection (e), amounts in 
        the Flame Fund shall be available to the Secretaries to pay the 
        costs of catastrophic emergency wildland fire suppression 
        activities that are separate from amounts annually appropriated 
        to the Secretaries for the predicted annual workload for 
        wildland fire suppression activities, based on analyses of 
        historical workloads and anticipated increased workloads due to 
        changing environmental or demographic conditions.
    (c) Authorization of Appropriations.--
            (1) Authorization of appropriations.--There is authorized 
        to be appropriated to the Flame Fund such amounts as may be 
        necessary to carry out this section. It is the intent of 
        Congress that the amount appropriated to the Flame Fund for 
        fiscal year 2010 and each fiscal year thereafter should be not 
        less than the average amount expended by the Secretaries for 
        emergency wildland fire suppression activities over the five 
        fiscal years preceding that fiscal year.
            (2) Sense of congress on designation of flame fund 
        appropriations as emergency requirement.--It is the sense of 
        Congress that--
                    (A) the amounts appropriated to the Flame Fund 
                should be designated as amounts necessary to meet 
                emergency needs; and
                    (B) the new budget authority and outlays resulting 
                therefrom should not count for the purposes of titles 
                III and IV of the Congressional Budget Act of 1974.
            (3) Notice of insufficient funds.--The Secretaries shall 
        notify the congressional committees specified in subsection 
        (h)(2) whenever only an estimated two months worth of funding 
        remains in the Flame Fund.
    (d) Transfer of Excess Wildland Fire Suppression Amounts Into Flame 
Fund.--At the end of each fiscal year, the Secretary concerned shall 
transfer to the Flame Fund amounts appropriated to the Secretary 
concerned for wildland fire suppression activities for the fiscal year, 
but not obligated for wildland fire suppression activities before the 
end of the fiscal year.
    (e) Use of Flame Fund.--
            (1) Declaration required.--Amounts in the Flame Fund shall 
        be made available to the Secretary concerned only after the 
        Secretaries issue a declaration that a wildland fire 
        suppression activity is eligible for funding from the Flame 
        Fund.
            (2) Declaration criteria.--A declaration by the Secretaries 
        under paragraph (1) shall be based on the following criteria:
                    (A) In the case of an individual wildland fire 
                incident--
                            (i) the fire covers 300 or more acres;
                            (ii) the severity of the fire, which may be 
                        based on incident complexity or the potential 
                        for increased complexity; and
                            (iii) the threat posed by the fire, 
                        including the potential for loss of lives, 
                        property, or critical resources.
                    (B) Consistent with subsection (f), in the case of 
                a firefighting season, when the cumulative costs of 
                wildland fire suppression activities for the Secretary 
                concerned are projected to exceed amounts annually 
                appropriated for such activities.
            (3) Transfer of amounts to secretary concerned.--After 
        issuance of a declaration under paragraph (1) and upon the 
        request of the Secretary concerned, the Secretary of the 
        Treasury shall transfer from the Flame Fund to the Secretary 
        concerned such amounts as the Secretaries determine are 
        necessary for wildland fire suppression activities associated 
        with the declared suppression emergency.
            (4) State, private, and tribal land.--Use of the Flame Fund 
        for catastrophic emergency wildland fire suppression activities 
        on State and private land and, where applicable, tribal land 
        shall be consistent with existing agreements where the 
        Secretaries have agreed to assume responsibility for wildland 
        fire suppression activities on the land.
    (f) Treatment of Anticipated and Predicted Activities.--The 
Secretary concerned shall continue to fund anticipated and predicted 
wildland fire suppression activities within the appropriate agency 
budget for each fiscal year. Use of the additional funding made 
available through the Flame Fund is intended to supplement the budgeted 
and appropriated agency funding and is to be used only for purposes and 
in instances consistent with this section.
    (g) Prohibition on Other Transfers.--All amounts in the Flame Fund, 
as well as all funds appropriated for the purpose of wildland fire 
suppression on Federal land, must be obligated before the Secretary 
concerned may transfer funds from non-fire accounts for wildland fire 
suppression.
    (h) Accounting and Reports.--
            (1) Accounting and reporting system.--The Secretaries shall 
        establish an accounting and reporting system for the Flame Fund 
        compatible with existing National Fire Plan reporting 
        procedures.
            (2) Annual report; public availability.--The Secretaries 
        shall submit to the Committee on Natural Resources, the 
        Committee on Agriculture, and the Committee on Appropriations 
        of the House of Representatives and the Committee on Energy and 
        Natural Resources, the Committee on Indian Affairs, and the 
        Committee on Appropriations of the Senate an annual report on 
        the use of the funds from the Flame Fund, together with any 
        recommendations that the Secretaries may have to improve the 
        administrative control and oversight of the Flame Fund. The 
        annual report shall be made available to the public.
            (3) Estimates of wildfire suppression costs to improve 
        budgeting and funding.--
                    (A) Periodic estimates.--Consistent with the 
                schedule provided in subparagraph (B), the Secretaries 
                shall submit to the committees specified in paragraph 
                (2) an estimate of anticipated wildfire suppression 
                costs for the current fiscal year and the following 
                fiscal year. The methodology for developing the 
                estimates shall be subject to periodic peer review to 
                ensure compliance with subparagraph (C).
                    (B) Submission schedule.--The Secretaries shall 
                submit an estimate under subparagraph (A) during--
                            (i) the first week of February of each 
                        year;
                            (ii) the first week of April of each year;
                            (iii) the first week of July of each year; 
                        and
                            (iv) if the bill making appropriations for 
                        operations of the Department of the Interior 
                        and the Forest Service for the following fiscal 
                        year has not been enacted by September 1, the 
                        first week of September of each year.
                    (C) Basis.--An estimate of anticipated wildfire 
                suppression costs shall be developed using the best 
                available--
                            (i) climate, weather, and other relevant 
                        data; and
                            (ii) models and other analytic tools.

SEC. 3. COHESIVE WILDLAND FIRE MANAGEMENT STRATEGY.

    (a) Strategy Required.--Not later than one year after the date of 
the enactment of this Act, the Secretary of the Interior and the 
Secretary of Agriculture shall submit to Congress a report that 
contains a cohesive wildland fire management strategy, consistent with 
the recommendations contained in recent Comptroller General reports 
regarding this issue.
    (b) Elements of Strategy.--The strategy required by subsection (a) 
shall address the findings of the Comptroller General in the reports 
referred to in such subsection and include the following elements:
            (1) A system to identify the most cost effective means for 
        allocating fire management budget resources.
            (2) An illustration of plans by the Secretary of the 
        Interior and the Secretary of Agriculture to reinvest in non-
        fire programs.
            (3) A description of how the Secretaries will employ 
        appropriate management response.
            (4) A system for assessing the level of risk to 
        communities.
            (5) A system to ensure that the highest priority fuels 
        reduction projects are being funded first.

SEC. 4. REVIEW OF CERTAIN WILDFIRES TO EVALUATE COST CONTAINMENT IN 
              WILDLAND FIRE SUPPRESSION ACTIVITIES.

    (a) Review Required.--The Secretary of the Interior and the 
Secretary of Agriculture shall conduct a review, using independent 
panels, of each wildfire incident for which the Secretary concerned 
incurs expenses in excess of $10,000,000.
    (b) Report.--The Secretary concerned shall submit to the Committee 
on Natural Resources, the Committee on Agriculture, and the Committee 
on Appropriations of the House of Representatives and the Committee on 
Energy and Natural Resources, the Committee on Indian Affairs, and the 
Committee on Appropriations of the Senate a report containing the 
results of each review conducted under subsection (a).

SEC. 5. REDUCING RISK OF WILDFIRES IN FIRE-READY COMMUNITIES.

    (a) Fire-Ready Community Defined.--In this section, the term 
``fire-ready community'' means a community that--
            (1) is located within a priority area identified pursuant 
        to subsection (b);
            (2) has a cooperative fire agreement that articulates the 
        roles and responsibilities for Federal, State and local 
        government entities in local wildfire suppression and 
        protection;
            (3) has local codes that require fire-resistant home design 
        and building materials;
            (4) has a community wildfire protection plan (as defined in 
        section 101 of the Healthy Forests Restoration Act of 2003 (16 
        U.S.C. 6502)); and
            (5) is engaged in a successful collaborative process that 
        includes multiple interested persons representing diverse 
        interests and is transparent and nonexclusive, such as a 
        resource advisory committee established under section 205 of 
        the Secure Rural Schools and Community Self-Determination Act 
        of 2000 (Public Law 106-393; 16 U.S.C. 500 note).
    (b) Fire Risk Mapping.--As soon as is practicable after the date of 
the enactment of this Act, the Secretary of Agriculture and the 
Secretary of the Interior (in this section referred to as the 
``Secretaries'') shall develop regional maps of communities most at 
risk of wildfire and in need of hazardous fuel treatment and 
maintenance. The maps shall identify priority areas for hazardous fuels 
reduction projects, including--
            (1) at-risk communities in fire-prone areas of the 
        wildland-urban interface (as defined in section 101 of the 
        Healthy Forests Restoration Act of 2003 (16 U.S.C. 6502));
            (2) watersheds and municipal drinking water sources;
            (3) emergency evacuation corridors;
            (4) electricity transmission corridors; and
            (5) low-capacity or low-income communities.
    (c) Local Wildland Firefighting Capability Grants.--
            (1) Grants available.--The Secretaries may provide cost-
        share grants to fire-ready communities to assist such 
        communities in carrying out activities authorized by paragraph 
        (2).
            (2) Eligible activities.--Grant funds may be used for the 
        following:
                    (A) Education programs to raise awareness of 
                homeowners and citizens about wildland fire protection 
                practices, including FireWise or similar programs.
                    (B) Training programs for local firefighters on 
                wildland firefighting techniques and approaches.
                    (C) Equipment acquisition to facilitate wildland 
                fire preparedness.
                    (D) Implementation of a community wildfire 
                protection plan.
    (d) Wildland Fire Cost-Share Agreements.--In developing any 
wildland fire cost-share agreement with a State Forester or equivalent 
official, the Secretaries shall, to the greatest extent possible, 
encourage the State and local communities involved to become fire-ready 
communities.
    (e) Authorization of Appropriations.--There is authorized to be 
appropriated to the Secretaries to carry out this section such sums as 
may be necessary.
Example Output:
Federal Land Assistance, Management and Enhancement Act or FLAME Act - Establishes in the Treasury the Federal Land Assistance, Management, and Enhancement Fund (Flame Fund). Requires amounts in the Flame Fund to be made available to the Secretary of the Interior and the Secretary of Agriculture (the Secretaries) to pay the costs of catastrophic emergency wildland fire suppression activities that are separate from amounts annually appropriated for the predicted annual workload for such activities.

Makes amounts in the Flame Fund available to the Secretaries only after such Secretaries issue a declaration that a wildland fire suppression activity is eligible for funding through the Fund.

Directs such Secretaries to establish an accounting and reporting system for the Flame Fund.

Requires such Secretaries to: (1) report annually to Congress on the use of the funds from the Flame Fund, together with recommendations to improve administrative control and oversight of the Fund; and (2) submit a report to Congress that contains a cohesive wildland fire management strategy, consistent with the recommendations of Comptroller General reports.

Requires the Secretaries to conduct a review of wildfires for which expenses exceeding $10 million were incurred.

 Authorizes the Secretaries to make grants to fire-ready communities, as defined by this Act, to carry out activities to reduce risks from wildfires.