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. SHORT TITLE.

    This Act may be cited as the ``IRS Abuse Protection Act of 2013''.

SEC. 2. NOTICE RELATING TO ACCESSING ACCOUNT, RETURN, OR RETURN 
              INFORMATION.

    (a) In General.--Section 6103 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (q) as subsection (r) and by 
inserting after subsection (p) the following new subsection:
    ``(q) Notice Relating to Accessing Account, Return, or Return 
Information.--
            ``(1) In general.--The Secretary shall provide notice, in 
        writing, to a taxpayer any time the taxpayer's account, return, 
        or return information is accessed by the Secretary.
            ``(2) Special rules relating to investigations.--
                    ``(A) Investigations by the secretary.--In the case 
                of any civil or criminal investigation, the notice 
                required by paragraph (1) shall be provided not later 
                than 1 year after such investigation is closed.
                    ``(B) Investigations by states.--In the case of any 
                investigation by a State using information provided 
                pursuant to subsection (d), the notice required by 
                paragraph (1) shall be provided after the Secretary 
                receives notice with respect to such investigation 
                pursuant to subsection (d)(7). Notice provided pursuant 
                to this subparagraph shall include all information 
                provided to the Secretary pursuant to subsection 
                (d)(7).
            ``(3) Notice.--The notice required by paragraph (1) shall 
        include the following:
                    ``(A) Who accessed such account, return, or return 
                information.
                    ``(B) The purpose for which such account, return, 
                or return information was accessed.
                    ``(C) How such account, return, or return 
                information was accessed.
            ``(4) Copy of information accessed.--In addition to the 
        notice required to be provided by paragraph (1), the Secretary 
        shall provide with such notice a copy of all information 
        accessed.
            ``(5) Subsequent use of accessed information.--If a report 
        or other use of an account, return, or return information for 
        which notice is provided under paragraph (1) is made, the 
        Secretary shall provide such report or a report of such use to 
        the taxpayer.
            ``(6) Taxpayer rights.--The Secretary shall include with 
        each notice provided under this subsection a notice of taxpayer 
        rights pursuant to the Taxpayer Bill of Rights 2.''.
    (b) Availability of Inspector General for Tax Administration 
Reports.--Section 7803(d) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new paragraph:
            ``(4) Availability of inspector general for tax 
        administration reports.--If the Inspector General for Tax 
        Administration investigates any unauthorized use a taxpayer's 
        account, return, or return information, the Inspector General 
        for Tax Administration shall notify the taxpayer of such 
        investigation and provide full access to any report by the 
        Inspector General for Tax Administration with respect to the 
        investigation.''.
    (c) State Access to Taxpayer Information.--Section 6103(d) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(7) Submission of notification to secretary.--The 
        Secretary may not provide any access or disclosure under the 
        preceding paragraphs of this subsection until the entity to be 
        provided access or disclosure agrees to notify the Secretary 
        within 1 year after an investigation is closed the identity of 
        who accessed such information, what was accessed, why it was 
        accessed and how it was accessed.''.
    (d) Reports of Unauthorized Access to Congress.--Section 6103(f) of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(6) Unauthorized access reports, etc.--Notwithstanding 
        any other provision of this section, the Secretary with respect 
        to Internal Revenue Service employees, and the Inspector 
        General for Tax Administration with respect to any audit, shall 
        submit to each member of the committees referred to in 
        paragraph (1) any report of the Secretary or the Inspector 
        General for Tax Administration, as the case may be, regarding 
        unauthorized access, violation of rights, laws, or any rules or 
        regulations of the Internal Revenue Service.''.
    (e) Effective Dates.--
            (1) Subsection (a).--The amendment made by subsection (a) 
        shall apply with respect to information accessed after the date 
        of the enactment of this Act.
            (2) Subsection (b).--The amendment made by subsection (b) 
        shall apply with respect to investigations closed after the 
        date of the enactment of this Act.
            (3) Subsection (c).--The amendment made by subsection (c) 
        shall apply to access and disclosures after the date of the 
        enactment of this Act.
            (4) Subsection (d).--The amendment made by subsection (d) 
        shall apply with respect to information accessed and reports 
        prepared after the date of the enactment of this Act.
Example Output: IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed.  Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation. 

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``529 and ABLE Account Improvement Act 
of 2016''.

SEC. 2. EMPLOYER CONTRIBUTIONS TO QUALIFIED TUITION PROGRAMS AND 
              QUALIFIED ABLE PROGRAMS.

    (a) In General.--Subsection (a) of section 132 of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
paragraph (7), by striking the period at the end of paragraph (8) and 
inserting ``, or'', and by adding at the end the following new 
paragraph:
            ``(9) qualified tuition program and qualified ABLE program 
        contributions.''.
    (b) Qualified Tuition Program and Qualified ABLE Program 
Contributions Defined.--Section 132 of such Code is amended by 
redesignating subsection (o) as subsection (p) and inserting after 
subsection (n) the following new subsection:
    ``(o) Qualified Tuition Program and Qualified ABLE Program 
Contributions Defined.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified tuition and qualified ABLE program contributions' 
        means contributions (including matching contributions) made by 
        an employer directly to a qualified tuition program (as 
        described in section 529) or qualified ABLE program (as 
        described in section 529A) designated by an employee if--
                    ``(A) such contribution is made to an account under 
                such program for which the designated beneficiary is 
                the employee or a member of the family of the employee 
                (within the meaning of section 529(e)(2)), and
                    ``(B) such contribution is made in connection with 
                a qualified payroll deduction contribution program 
                established by the employer.
            ``(2) Qualified payroll deduction contribution program.--
        For purposes of this subsection, the term `qualified payroll 
        deduction contribution program' means a program established by 
        an employer--
                    ``(A) under which employees may elect to make 
                contributions to accounts described in paragraph (1)(A) 
                which reduce the amount of wages received directly by 
                such employee by the amount of such contribution, and
                    ``(B) which is made available on substantially the 
                same terms to each member of a group of employees which 
                is defined under a reasonable classification set up by 
                the employer which does not discriminate in favor of 
                highly compensated employees (as defined in section 
                414(q)).
            ``(3) Limitation on exclusion.--The amount of qualified 
        tuition and qualified ABLE program contributions which may be 
        excluded from gross income under subsection (a)(9) with respect 
        to any employee shall not exceed $100 in any calendar year.
            ``(4) Nondiscrimination rule for employer contributions.--
        Subsection (a)(9) shall only apply to contributions provided 
        with respect to a highly compensated employee if such 
        contributions meet the requirements of paragraph (2)(B).
            ``(5) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year 
                beginning in a calendar year after 2016, the $100 
                amount contained in paragraph (3) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2015' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                    ``(B) Rounding.--Any increase determined under 
                subparagraph (A) shall be rounded to the nearest 
                multiple of $25.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made after December 31, 2016.

SEC. 3. TAX CREDIT FOR SMALL EMPLOYER COSTS OF ESTABLISHING DIRECT 
              PAYROLL DEDUCTION INTO QUALIFIED TUITION PROGRAMS AND 
              QUALIFIED ABLE PROGRAMS.

    (a) In General.--Section 45E of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(f) Application to Programs for Payroll Deduction Contributions 
to Qualified Tuition Programs and Qualified ABLE Programs.--In the case 
of a qualified payroll deduction contribution program (as defined in 
section 132(o)(2)) established by an employer--
            ``(1) such program shall be treated as an eligible employer 
        plan for purposes of this section,
            ``(2) this section (including the limitation of subsection 
        (b)) shall be applied separately with respect to such programs 
        and any other eligible employer plans of the employer, and
            ``(3) subsection (d)(1)(A)(ii) shall be applied by 
        substituting `education' for `retirement-related education'.''.
    (b) Clerical Amendments.--
            (1) The heading for section 45E of such Code is amended by 
        striking ``pension''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the item relating to section 45E and inserting the following 
        new item:

``Sec. 45E. Small employer plan startup costs.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to costs paid or incurred in taxable years beginning after the 
date of the enactment of this Act.

SEC. 4. EXEMPTIONS FROM ADDITIONAL TAX FOR CERTAIN DISTRIBUTIONS FROM 
              QUALIFIED TUITION PROGRAMS.

    (a) In General.--Section 529(c)(6) of the Internal Revenue Code of 
1986 is amended by striking the last sentence and inserting the 
following: ``This paragraph shall not apply to the extent that--
                    ``(A) a payment or distribution is contributed to 
                an individual retirement plan of the account owner or 
                the designated beneficiary with respect to the calendar 
                year in which the payment or distribution is received,
                    ``(B) a payment or distribution is used (within 90 
                days of the payment or distribution) to make a payment 
                of interest or principal on a qualified education loan 
                (as defined in section 222(d)(1)) on behalf of the 
                designated beneficiary or a member of the family of 
                such designated beneficiary within the meaning of 
                section 529(e)(2)), or
                    ``(C) the recipient of a payment or distribution 
                makes (within 90 days of the receipt of the payment or 
                distribution) a contribution to an organization 
                described in section 170(b)(1)(A) (other than any 
                organization described in section 509(a)(3) or any fund 
                or account described in section 4966(d)(2)), but only 
                if--
                            ``(i) a deduction for the entire payment or 
                        distribution is allowable under section 170, 
                        and
                            ``(ii) the total payments and distributions 
                        taken into account under this subparagraph with 
                        respect to such recipient for any taxable year 
                        does not exceed $1,000.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.

SEC. 5. CLARIFICATION REGARDING INVESTMENT DIRECTION IN QUALIFIED 
              TUITION PROGRAMS AND QUALIFIED ABLE PROGRAMS.

    (a) Investment Direction in Qualified Tuition Programs.--Paragraph 
(4) of section 529(b) of the Internal Revenue Code of 1986 is amended 
by adding at the end the following: ``For purposes of this paragraph, 
rebalancing investments among broad-based investment strategies 
established under the program shall not be treated as investment 
direction by a contributor or designated beneficiary unless the 
specific investments within those broad-based strategies are directed 
by the contributor or designated beneficiary.''.
    (b) Investment Direction in Qualified ABLE Programs.--Paragraph (4) 
of section 529A(b) of such Code is amended by adding at the end the 
following: ``For purposes of this paragraph, rebalancing investments 
among broad-based investment strategies established under the program 
shall not be treated as investment direction by a designated 
beneficiary unless the specific investments within those broad-based 
strategies are directed by the designated beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to calendar years beginning after the date of the 
enactment of this Act.

SEC. 6. ROLLOVERS BETWEEN QUALIFIED TUITION PROGRAMS AND QUALIFIED ABLE 
              PROGRAMS.

    (a) Rollovers From Qualified Tuition Programs to Qualified ABLE 
Programs.--Clause (i) of section 529(c)(3)(C) of the Internal Revenue 
Code of 1986 is amended by striking ``or'' at the end of subclause (I), 
by striking the period at the end of subclause (II) and inserting ``, 
or'', and by adding at the end the following new subclause:
                                    ``(III) to an ABLE account (as 
                                defined in section 529A(e)(6)) of the 
                                designated beneficiary or a member of 
                                the family of the designated 
                                beneficiary.
                        Subclause (III) shall not apply to so much of a 
                        distribution which, when added to all other 
                        contributions made to the ABLE account for the 
                        taxable year, exceeds the limitation under 
                        section 529A(b)(2)(B).''.
    (b) Rollovers From Qualified ABLE Programs to Qualified Tuition 
Programs.--Clause (i) of section 529A(c)(1)(C) of such Code is 
amended--
            (1) by striking ``such payment or distribution, into 
        another'' and inserting ``such payment or distribution--
                                    ``(I) into another'';
            (2) by striking the period at the end and inserting ``, 
        or'', and
            (3) by adding at the end the following new subclause:
                                    ``(II) to a qualified tuition 
                                program (as described in section 529) 
                                for the benefit of the same designated 
                                beneficiary or a member of the family 
                                of such designated beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.
Example Output: 529 and ABLE Account Improvement Act of 2016  This bill amends the Internal Revenue Code to modify the tax treatment of qualified tuition programs (known as 529 plans) and ABLE accounts. (Tax-favored ABLE [Achieving a Better Life Experience] accounts are designed to enable individuals with disabilities to save for and pay for disability-related expenses.)  The bill excludes from gross income a fringe benefit consisting of up to $100 per year (adjusted for inflation after 2016) of employer contributions to an employee's 529 or ABLE account. The employer contribution must be made: (1) to an account for which the designated beneficiary is the employee or a member of the employee's family, and (2) in connection with a payroll deduction contribution program established by the employer.  The bill also: (1) expands the tax credit for small employer pension plan startup costs to include the costs of establishing a payroll deduction contribution program for 529 plans and ABLE accounts;(2) permits 529 funds to be used for transfers to an Individual Retirement Account (IRA), education loan payments, or charitable contributions without being subject to the additional tax for distributions that are not used for qualified higher education expenses; and (3) permits tax-free rollovers of funds between 529 and ABLE accounts for the benefit of the same beneficiary or a family member of the beneficiary. For the purpose of current law restrictions on the frequency of investment directions that a beneficiary or contributor may provide for a 529 or ABLE account, rebalancing investments among broad-based investment strategies established under the program is not an investment direction unless the beneficiary or contributor directs the specific investments within the strategies. 

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Recognizing Achievement in 
Classified School Employees Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Classified school employees provide valuable service to 
        public schools in the United States.
            (2) Classified school employees provide essential services, 
        such as transportation, facilities maintenance and operations, 
        food service, safety, and health care.
            (3) Classified school employees play a vital role in 
        providing for the welfare and safety of students.
            (4) Classified school employees strive for excellence in 
        all areas of service to the education community.
            (5) Exemplary classified school employees should be 
        recognized for their outstanding contributions to quality 
        education in the United States.

SEC. 3. DEFINITION OF CLASSIFIED SCHOOL EMPLOYEE.

    In this Act:
            (1) Classified school employee.--The term ``classified 
        school employee'' means a public employee of a State or of any 
        political subdivision of a State, who works in any grade from 
        prekindergarten through higher education in any of the 
        following 9 occupational specialties:
                    (A) Paraprofessional services.
                    (B) Clerical and administrative services.
                    (C) Transportation services.
                    (D) Food and nutrition services.
                    (E) Custodial and maintenance services.
                    (F) Security services.
                    (G) Health and student services.
                    (H) Technical services.
                    (I) Skilled trades.
            (2) Other definitions.--The terms used in this Act have the 
        meaning given the terms in section 9101 of the Elementary and 
        Secondary Education Act of 1965 (20 U.S.C. 7801).

SEC. 4. RECOGNITION PROGRAM ESTABLISHED.

    (a) In General.--The Secretary of Education shall establish a 
national recognition program to be known as the ``National Classified 
School Employee of the Year Award program''. The purpose of the program 
shall be to recognize and promote the commitment and excellence 
exhibited by classified school employees in public schools who provide 
exemplary service to students in prekindergarten through higher 
education.
    (b) Award.--Prior to March 31 of each year (beginning with the 
second calendar year that begins after the date of the enactment of 
this Act), the National Classified School Employee Award program shall 
recommend to the Secretary a classified school employee to receive the 
National Classified School Employee Award for the year.
    (c) Selection Process.--
            (1) Nomination process.--
                    (A) In general.--Not later than November 1 of each 
                year (beginning with the first calendar year that 
                begins after the date of the enactment of this Act), 
                the Secretary shall solicit nominations of classified 
                school employees in public schools from the 
                occupational specialties described in section 3(1) from 
                the chief State school officer of each State.
                    (B) Nomination submissions.--In order for 
                individuals in a State to be eligible to receive 
                recognition under this section, the chief State school 
                officer shall consider nominations submitted by the 
                following:
                            (i) Local educational agencies.
                            (ii) School administrators.
                            (iii) Professional associations.
                            (iv) Labor organizations.
                            (v) Educational service agencies.
                            (vi) Any other group determined appropriate 
                        by the National Classified School Employee 
                        Award program.
            (2) Demonstration.--Each chief State school officer of a 
        State who desires individuals in the State to receive 
        recognition under this section shall submit the nominations 
        described in paragraph (1) to the Secretary in such manner as 
        may be required by the National Classified School Employee 
        Award program. Each such nomination shall contain, at a 
        minimum, demonstrations of excellence in the following areas:
                    (A) Work performance.
                    (B) School and community involvement.
                    (C) Leadership and commitment.
                    (D) Local support.
                    (E) Enhancement of classified school employees' 
                image in the community and schools.
                    (F) Any other area of superior performance, such as 
                health and safety promotion or efficient use of energy 
                or other resources.
            (3) Selection.--The National Classified School Employee 
        Award program shall develop uniform national guidelines for 
        evaluating nominations submitted under paragraph (2) in order 
        to select the most deserving nominees based on the 
        demonstrations made in the areas described in such paragraph.
Example Output:
Recognizing Achievement in Classified School Employees Act Directs the Secretary of Education to award National Classified School Employee of the Year Awards to classified public school employees within certain occupational specialties who provide exemplary service to students in prekindergarten through higher education. Requires the Secretary to choose an awardee each year, out of nominations received from each state, from one of the following occupational specialties: (1) paraprofessional services, (2) clerical and administrative services, (3) transportation services, (4) food and nutrition services, (5) custodial and maintenance services, (6) security services, (7) health and student services, (8) technical services, and (9) skilled trades.