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

Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Make It In America Manufacturing 
Communities Act''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Manufacturing community support program.--The term 
        ``Manufacturing Community Support Program'' means the program 
        established under section 3(a).
            (2) Participating agency.--The term ``participating 
        agency'' means a Federal agency that elects to participate in 
        the Manufacturing Community Support Program.
            (3) Participating program.--The term ``participating 
        program'' means a program identified by a participating agency 
        under section 3(c)(1)(C).
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of Commerce.

SEC. 3. PROGRAM TO DESIGNATE AND SUPPORT MANUFACTURING COMMUNITIES.

    (a) Program Authorized.--The Secretary shall establish a program to 
improve the competitiveness of United States manufacturing--
            (1) by designating consortiums as manufacturing communities 
        under subsection (b); and
            (2) by supporting manufacturing communities, as so 
        designated, under subsection (c).
    (b) Designation of Manufacturing Communities.--
            (1) In general.--Except as provided in paragraph (7), for 
        purposes of the Manufacturing Community Support Program, the 
        Secretary shall designate eligible consortiums as manufacturing 
        communities through a competitive process.
            (2) Eligible consortiums.--
                    (A) In general.--An eligible consortium is a 
                consortium that--
                            (i) represents a region defined by the 
                        consortium in accordance with subparagraph (B);
                            (ii) includes at least one--
                                    (I) institution of higher 
                                education;
                                    (II) a private sector entity; and
                                    (III) a government entity;
                            (iii) may include one or more--
                                    (I) private sector partners;
                                    (II) institutions of higher 
                                education;
                                    (III) government entities;
                                    (IV) economic development and other 
                                community and labor groups;
                                    (V) financial institutions; or
                                    (VI) utilities;
                            (iv) has, as a lead applicant--
                                    (I) a district organization (as 
                                defined in section 300.3 of title 13, 
                                Code of Federal Regulations, or 
                                successor regulation);
                                    (II) an Indian tribe (as defined in 
                                section 4 of the Indian Self-
                                Determination and Education Assistance 
                                Act (25 U.S.C. 450b)) or a consortium 
                                of Indian tribes;
                                    (III) a State or a political 
                                subdivision of a State, including a 
                                special purpose unit of a State or 
                                local government engaged in economic or 
                                infrastructure development activities, 
                                or a consortium of political 
                                subdivisions;
                                    (IV) an institution of higher 
                                education or a consortium of 
                                institutions of higher education; or
                                    (V) a public or private nonprofit 
                                organization or association that has an 
                                application that is supported by a 
                                State, a political subdivision of a 
                                State, or a native community.
                    (B) Regions.--Subject to approval by the Secretary, 
                a consortium may define the region that it represents 
                if the region--
                            (i) is large enough to contain critical 
                        elements of the key technologies or supply 
                        chain prioritized by the consortium; and
                            (ii) is small enough to enable close 
                        collaboration among members of the consortium.
            (3) Duration.--Each designation under paragraph (1) shall 
        be for a period of two years.
            (4) Renewal.--
                    (A) In general.--Upon receipt of an application 
                submitted under subparagraph (B), the Secretary may 
                renew a designation made under paragraph (1) for up to 
                two additional two-year periods. Any designation as a 
                manufacturing community or renewal of such designation 
                that is in effect before the date of the enactment of 
                this Act shall count toward the limit set forth in this 
                subparagraph.
                    (B) Application for renewal.--An eligible 
                consortium seeking a renewal under subparagraph (A) 
                shall submit an application to the Secretary at such 
                time, in such manner, and containing such information 
                as the Secretary may require.
                    (C) Modifications authorized.--The Secretary may 
                renew a designation under subparagraph (A) for an 
                eligible consortium that--
                            (i) has changed its composition, either by 
                        adding or removing members; or
                            (ii) as part of its application under 
                        subparagraph (B), submits a revision to the 
                        plan submitted under paragraph (5)(B)(iv) or 
                        the strategy submitted under paragraph 
                        (5)(B)(v).
                    (D) Evaluation for renewal.--In determining whether 
                to renew a designation of an eligible consortium under 
                paragraph (1), the Secretary shall assess the eligible 
                consortium based upon--
                            (i) the performance of the consortium 
                        against the terms of the consortium's most 
                        recent designation under paragraph (1) and any 
                        post-designation awards the consortium may have 
                        received;
                            (ii) the progress the consortium has made 
                        with respect to project-specific metrics the 
                        consortium proposed in the consortium's 
                        application for the most recent designation 
                        under paragraph (1), particularly with respect 
                        to those metrics that were designed to help 
                        communities track their own progress;
                            (iii) whether any changes to the 
                        composition of the eligible consortium or 
                        revisions to the plan or strategy described in 
                        subparagraph (C)(ii) would improve the 
                        competitiveness of United States manufacturing; 
                        and
                            (iv) such other criteria as the Secretary 
                        considers appropriate.
            (5) Application for designation.--
                    (A) In general.--An eligible consortium seeking a 
                designation under paragraph (1) shall submit an 
                application to the Secretary at such time and in such 
                manner as the Secretary may require.
                    (B) Contents.--Each application submitted to the 
                Secretary under subparagraph (A) include--
                            (i) a description of the regional 
                        boundaries of the consortium;
                            (ii) a description of the manufacturing 
                        concentration of the consortium, including an 
                        assessment of how the manufacturing 
                        concentration of the consortium competitively 
                        ranks nationally according to measures relating 
                        to employment, sales, location quotients for an 
                        industry's level of concentration, or such 
                        other measures as the Secretary considers 
                        appropriate;
                            (iii) an integrated assessment of the local 
                        industrial ecosystem of the region of the 
                        consortium, which may include assessment of 
                        workforce and training, such as that involving 
                        women and underrepresented minorities, supplier 
                        network, research and innovation, 
                        infrastructure or site development, trade and 
                        international investment, operational 
                        improvements, and capital access components 
                        needed for manufacturing activities in such 
                        region;
                            (iv) an evidence-based plan for developing 
                        components of such ecosystem (selected by the 
                        consortium)--
                                    (I) by making specific investments 
                                to address gaps in such ecosystem; and
                                    (II) by making the manufacturing of 
                                the region of the consortium uniquely 
                                competitive;
                            (v) a description of the investments the 
                        consortium proposes and the implementation 
                        strategy the consortium intends to use to 
                        address gaps in such ecosystem;
                            (vi) a description of the outcome-based 
                        metrics, benchmarks, and milestones that the 
                        consortium will track and the evaluation 
                        methods the consortium will use while 
                        designated as a manufacturing community to 
                        gauge performance of the strategy of the 
                        consortium to improve the manufacturing in the 
                        region of the consortium; and
                            (vii) such other matters as the Secretary 
                        considers appropriate.
            (6) Evaluation of applications.--The Secretary shall 
        evaluate each application received under paragraph (5) to 
        determine--
                    (A) whether the applicant demonstrates a 
                significant level of regional cooperation in their 
                proposal; and
                    (B) how the manufacturing concentration of the 
                applicant competitively ranks nationally according to 
                measures described in paragraph (5)(B)(ii).
            (7) Certain communities previously recognized.--Each 
        consortium that was designated as a manufacturing community by 
        the Secretary in carrying out the Investing in Manufacturing 
        Communities Partnership initiative of the Department of 
        Commerce before the date of the enactment of this Act shall be 
        deemed a manufacturing community designated under this 
        subsection if such consortium is still designated as a 
        manufacturing community by the Secretary as part of such 
        initiative.
    (c) Support for Designated Manufacturing Communities.--
            (1) Preferential consideration.--
                    (A) In general.--Except as provided in subparagraph 
                (D), if a member of a consortium designated as a 
                manufacturing community under subsection (b) seeks 
                financial or technical assistance under a participating 
                program of a participating agency, the head of such 
                agency may give preferential consideration to such 
                member with respect to the awarding of such financial 
                or technical assistance if--
                            (i) such head considers the award of the 
                        financial or technical assistance consistent 
                        with the economic development strategy of the 
                        consortium; and
                            (ii) the member otherwise meets all 
                        applicable requirements for the financial or 
                        technical assistance.
                    (B) Participating agencies.--The Secretary shall 
                invite other Federal agencies to become participating 
                agencies of the Manufacturing Community Support 
                Program.
                    (C) Participating programs.--The head of each 
                participating agency shall identify all programs 
                administered by such participating agency that are 
                applicable to the Manufacturing Community Support 
                Program.
                    (D) Multiple members of the same consortium seeking 
                the same financial or technical assistance.--
                            (i) In general.--If a participating agency 
                        receives applications for the same financial or 
                        technical assistance from more than one member 
                        of the same consortium designated as a 
                        manufacturing community under subsection (b), 
                        the head of such agency may determine how 
                        preference will be given under subparagraph 
                        (A), including by requiring the consortium to 
                        select which of the members should be given 
                        preference.
                            (ii) Coordination.--If the head of a 
                        participating agency determines that more than 
                        one member of a consortium should be given 
                        preference for financial or technical 
                        assistance under subparagraph (A), he or she 
                        may require such members to demonstrate 
                        coordination with each other in developing 
                        their applications for the financial or 
                        technical assistance.
                    (E) Report.--Not later than 90 days after the date 
                of the enactment of this Act, the head of each 
                participating agency shall submit a report to the 
                Secretary that specifies how the head will give 
                preferential consideration under subparagraph (A).
            (2) Technical assistance.--The Secretary may make a Federal 
        point of contact available to each consortium designated as a 
        manufacturing community under subsection (b) to help the 
        members of the consortium access Federal funds and technical 
        assistance.
            (3) Financial and technical assistance.--
                    (A) In general.--Under the Manufacturing Community 
                Support Program, the head of a participating agency may 
                award financial or technical assistance to a member of 
                a consortium designated as a manufacturing community 
                under subsection (b) as he or she considers appropriate 
                for purposes of such program and consistent with the 
                economic development strategy of the consortium.
                    (B) Use of funds.--
                            (i) In general.--A recipient of financial 
                        or technical assistance under subparagraph (A) 
                        may use such financial or technical assistance 
                        to support an investment in an ecosystem that 
                        will improve the competitiveness of United 
                        States manufacturing.
                            (ii) Investments supported.--Investments 
                        supported under this subparagraph may include--
                                    (I) infrastructure;
                                    (II) access to capital;
                                    (III) promotion of exports and 
                                foreign direct investment;
                                    (IV) equipment or facility 
                                upgrades;
                                    (V) workforce training, retraining, 
                                or recruitment and retention, including 
                                that of women and underrepresented 
                                minorities;
                                    (VI) energy or process efficiency;
                                    (VII) business incubators;
                                    (VIII) site preparation;
                                    (IX) advanced research;
                                    (X) supply chain development; and
                                    (XI) small business assistance.
            (4) Coordination.--
                    (A) Coordination by secretary of commerce.--The 
                Secretary shall coordinate with the heads of the 
                participating agencies to identify programs under 
                paragraph (1)(C).
                    (B) Inter-agency coordination.--The heads of the 
                participating agencies shall coordinate with each 
                other--
                            (i) to leverage complementary activities, 
                        including from non-Federal sources, such as 
                        philanthropies; and
                            (ii) to avoid duplication of efforts.
    (d) Receipt of Transferred Funds.--The Secretary may accept amounts 
transferred to the Secretary from the head of another participating 
agency to carry out this section.

Ex Output:
Make It In America Manufacturing Communities Act This bill requires the Department of Commerce to establish a Manufacturing Community Support Program to improve the competitiveness of U.S. manufacturing by: (1) designating consortiums as manufacturing communities, and (2) authorizing federal agencies electing to participate in the program to provide such communities preferential consideration in awarding financial and technical assistance. A consortium, to be eligible for such designation and assistance, must:    represent a region that is large enough to contain critical elements of the key technologies or supply chain prioritized by the consortium and small enough to enable close collaboration among the consortium's members;   include at least one institution of higher education, a private sector entity, and a government entity; and   have a lead applicant that is a district organization, an Indian tribe, a state or political subdivision of a state, an institution of higher education, a nonprofit organization or association with an application supported by a state, a political subdivision of a state, or a native community.   Commerce shall make such designations for a two-year period, and may renew a designation for additional two-year periods, based on specified criteria.  Recipients may use such financial or technical assistance to support investments in ecosystems that will improve the competitiveness of U.S. manufacturing, including infrastructure, access to capital, promotion of exports and foreign direct investment, equipment upgrades, workforce training and recruitment, energy or process efficiency, business incubators, site preparation, advanced research, supply chain development, and small business assistance. 


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Soledad Canyon Mine Act''.

SEC. 2. FINDING AND PURPOSES.

    (a) Findings.--The Congress finds the following:
            (1) Transit Mix Concrete Corporation holds two valid 
        Federal contracts, numbered CA-20139 and CA-22901, issued under 
        the Materials Act of 1947, for the extraction of approximately 
        56,000,000 tons of sand and gravel from the Federal mineral 
        estate in lands located in Soledad Canyon adjacent to the city 
        of Santa Clarita, California.
            (2) It is in the best interest of the citizens of 
        California and the Federal Government to cancel the Contracts 
        and prohibit future mining in the Soledad Canyon area of 
        California.
            (3) TMC should receive as just compensation for such 
        cancellation the fair market value of the Contracts and all 
        costs, fees, and covered liabilities incurred by TMC in good 
        faith in its efforts to develop the Contracts.
            (4) A site-specific solution that is fair to TMC and that 
        seeks to protect the environment and minimize impacts on local 
        transportation systems is in the best interest of the Nation.
            (5) Considerable sums of money have been expended by TMC 
        and the city of Santa Clarita on legal and other services in 
        trying to ensure their interests are protected with respect to 
        Contracts CA-20139 and CA-22901.
    (b) Purposes.--The purposes of this Act are the following:
            (1) To provide to the Bureau of Land Management the 
        authority to cancel contracts CA-20139 and CA-22901 and 
        prohibit future mining in the Soledad Canyon.
            (2) To provide a means for TMC to recover as just 
        compensation for the cancellation of the Contracts the fair 
        market value of, and TMC's expenditures and covered liabilities 
        pursuing the development of, the Contracts.
            (3) To provide the Bureau of Land Management tools to 
        verify expenses incurred by TMC and provide relief.
            (4) To provide timelines for the verification of costs 
        incurred by TMC and the determination of just compensation, and 
        to provide a dispute resolution process.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Contracts.--The term ``Contracts'' means Bureau of Land 
        Management mineral contracts numbered CA-20139 and CA-22901.
            (2) Covered liabilities.--The term ``covered liabilities'' 
        includes any court-ordered or court-approved payment, 
        settlement, or other liability on the part of TMC for damages, 
        costs, compensation, or reimbursement to any third party for 
        agreements entered into by TMC in good faith prior to January 
        1, 2008, in order to exercise rights under the Contracts.
            (3) Materials act of 1947.--The term ``Materials Act of 
        1947'' means the Act of July 31, 1947, (chapter 406; 61 Stat. 
        681; 30 U.S.C. 601-604).
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (5) TMC.--The term ``TMC'' means the Transit Mixed Concrete 
        Corporation and its successors in interest, including CEMEX 
        USA.

SEC. 4. CANCELLATION OF THE CONTRACTS.

    (a) Contract Cancellations.--The Secretary shall cancel Bureau of 
Land Management mineral contracts CA-20139 and CA-22901 and withdraw 
those areas that were subject to the Contracts from further mineral 
entry under all mineral leasing and sales authorities available to the 
Secretary, effective on the date of the enactment of this Act.
    (b) Compensation.--
            (1) In general.--As compensation for the cancellation of 
        the Contracts, TMC shall receive fair market value of the 
        Contracts and TMC's expenditures and covered liabilities in 
        trying to bring the Contracts into commercial production. As 
        such compensation, the Secretary shall provide to TMC surface 
        and mineral interests and additional value in accordance with 
        subsection (d) having a total value equal to the amount 
        described in paragraph (3). All such expenditures must have 
        been incurred by TMC in good faith in connection with its 
        efforts to bring the Contracts into commercial production: 
        Provided, however, that compensation for covered liabilities 
        may be paid to TMC under this section for up to 15 years 
        following the effective date of this Act.
            (2) Increase in adjusted basis of contract upon 
        cancellation.--For purposes of the Internal Revenue Code of 
        1986, the adjusted basis of any contract to which section 4(a) 
        applies shall be increased (immediately before the cancellation 
        of such contract under such section) by the excess (if any) 
        of--
                    (A) the fair market value of such contract 
                (determined immediately before such cancellation), over
                    (B) the adjusted basis of such contract (as 
                determined immediately before the application of this 
                section).
            (3) Value described.--The compensation provided for in 
        paragraph (1) is equal to the sum of the following:
                    (A) All amounts paid to the United States by TMC 
                with respect to the Contracts as bonus bids or other 
                prepayments.
                    (B) Interest on amounts referred to in subparagraph 
                (A), from the date of payment of such amounts to the 
                United States, at a rate determined by the Secretary.
                    (C) Amounts expended by TMC in securing the 
                contracts and trying to bring them into production, 
                including--
                            (i) all actual costs, including fees, 
                        associated with the engineering and 
                        environmental studies, and permitting 
                        proceedings, that were incurred in good faith 
                        in TMC's efforts to exercise the rights granted 
                        under the Contract terms; and
                            (ii) all actual legal costs, including fees 
                        and covered liabilities, incurred in good faith 
                        in TMC's efforts to exercise the rights granted 
                        in the Contracts, including all fees and costs 
                        associated with securing permits and 
                        entitlements, litigation to compel, secure, or 
                        defend permits or entitlements, and litigation 
                        in connection with disputes relating to mineral 
                        and surface estate rights to the property that 
                        is the subject of the Contracts.
                    (D) The fair market value of the Contracts.
            (4) Determination of fair market value.--The Secretary 
        shall, within six months after the date of enactment of this 
        Act, determine by mineral appraisal the fair market value of 
        the contracts at the time of such determination for purposes of 
        paragraph (3)(D), determine by mineral appraisal or other 
        generally accepted applicable appraisal techniques the fair 
        market value of the surface and mineral estate identified in 
        the map referred to in subsection (d), and notify TMC of those 
        determinations. In determining the fair market value of the 
        Contracts, the Secretary shall assume that--
                    (A) TMC has obtained all permits and entitlements 
                necessary to mine, produce, process, and sell sand and 
                gravel from the Contracts;
                    (B) mining operations under the Contracts have 
                commenced at the time of the determination, with 
                maximum annual production volumes that--
                            (i) are based on the projected supply and 
                        demand outlook at the time of determination; 
                        and
                            (ii) reflect depletion of the reserves of 
                        the Contracts within the effective periods of 
                        the Contract;
                    (C) the fair market value of the Contracts includes 
                the present value of expected future net cash flows to 
                be derived from the mining, producing, processing, and 
                sale of the sand and gravel contained in the Contracts 
                over the minimum time necessary to mine, produce, 
                process, and sell such sand and gravel, taking into 
                consideration--
                            (i) the material deposit contained in the 
                        contract sites and its quality, volume, 
                        minability, and reclamation requirements;
                            (ii) the proximity of the contract sites to 
                        markets;
                            (iii) the type of market that could be 
                        served from the contract sites, including 
                        future supply, demand, and probable price 
                        increases based upon construction material data 
                        developed by the State of California;
                            (iv) the cost of mining, producing, 
                        processing, and selling the material reserved 
                        in the contract sites;
                            (v) the types and costs of transportation 
                        for such production from the contract sites to 
                        markets;
                            (vi) royalties, taxes, and fees to mine and 
                        sell the production from the contract sites;
                            (vii) similar market sales of materials the 
                        area or region of the contract sites; and
                            (viii) the net present values of expected 
                        future cash flows from proposed mining 
                        operations of the Contract sites taking into 
                        consideration, at a minimum, the matters 
                        referred to in clauses (i) through (viii).
    (c) Submission of Expenses Incurred.--
            (1) In general.--To assist in the verification of the 
        amounts expended referred to in subsection (b)(3)(C), TMC shall 
        submit to the Secretary within 60 days after the date of 
        enactment of this Act an itemized list of such amounts, with 
        enough detail and supporting documentation so the Secretary can 
        determine that the expenses are associated with the Contracts.
            (2) Arbitration.--The Secretary shall issue the 
        determination of the amounts expended referred to in subsection 
        (b)(3)(C) within 60 days after receipt of the itemized list 
        required under paragraph (1). If the Secretary disapproves such 
        list, the Secretary shall, upon request of TMC, determine the 
        economic value invested for purposes of subsection (b)(3) 
        through arbitration in accordance with subchapter IV of chapter 
        5 of title 5, United States Code.
    (d) Return of Value Opportunities for TMC.--
            (1) In general.--Within six months after the completion of 
        the requirements of subsections (b) and (c), the Secretary 
        shall provide to TMC the following:
                    (A) Surface and mineral estate interests and 
                additional value under subsection (b)(1) using the 
                surface and mineral estate as described and delineated 
                as Area A on the map entitled ``Cemex USA and City of 
                Victorville, California Land Disposal and Acquisition 
                Agreement'' and on file with the Secretary, consisting 
                of approximately 5,000 acres.
                    (B) If the fair market value of the surface and 
                mineral estate used under subparagraph (A) is less than 
                the sum described in subsection (b)(3), additional 
                mineral or surface estate under subsection (b)(1) using 
                the surface and mineral estate as described and 
                delineated as Area B on the map entitled ``Cemex USA 
                and City of Victorville, California Land Disposal and 
                Acquisition Agreement'' and on file with the Secretary, 
                consisting of approximately 3,000 acres as is necessary 
                so that the sum of the values provided under 
                subparagraph (A) and this subparagraph does not exceed 
                the sum described in subsection (b)(3).
                    (C) If the sum of the fair market values of the 
                surface and mineral estates and additional value 
                provided under subparagraphs (A) and (B) is less that 
                the sum described in subsection (b)(3), additional 
                value as is necessary so that the sum of the values 
                provided under subparagraphs (A) and (B) and this 
                subparagraph does not exceed the sum described in 
                subsection (b)(3), in the form of one or more of the 
                following that are mutually agreed to by the Secretary 
                and TMC:
                            (i) Credits that may be applied against 
                        future royalties, bonus bids, or rental fees 
                        for Federal lands administered by the Secretary 
                        and located within the State of California, 
                        including leases for all submerged lands of the 
                        outer Continental Shelf.
                            (ii) Interest in the mineral estate in 
                        Federal lands in the State of California that 
                        are available for sale under the Mineral 
                        Leasing Act (30 U.S.C. 181 et seq.) or other 
                        law administered by the Secretary.
                            (iii) Interests in the surface estate in 
                        Federal lands in the State of California that 
                        are under the administrative jurisdiction of 
                        the Secretary and that are available for 
                        disposal.
    (e) Treatment of Credits.--
            (1) Term.--Credits provided under subsection (d) shall 
        expire at the end of the 10-year period beginning on the date 
        the credits are issued by the Secretary.
            (2) Assignment.--TMC may assign credits provided to TMC 
        under subsection (d) to any person who satisfies the same 
        requirements to hold the Contracts as those that applied to TMC 
        under the Materials Act of 1947.
    (f) Referral to Court of Claims.--
            (1) Referral.--If within 12 months after the date of 
        enactment of this Act, the Secretary and TMC do not reach 
        agreement under subsections (b), (c), and (d) regarding the 
        financial and mineral production opportunities to be provided 
        by the Secretary to TMC under subsection (b)(1), or, if within 
        3 months after TMC receives notice in accordance with 
        subsection (b)(4) of the fair market value determined by the 
        Secretary of the surface and mineral estate identified in the 
        maps referred to in subsection (d) TMC or the city of 
        Victorville, California, notifies the Secretary that it 
        disagrees with the Secretary's determination, the Secretary 
        shall refer the issues upon which TMC, or the city of 
        Victorville, California, and the Secretary are not in agreement 
        with respect to such an agreement or fair market value to the 
        United States Court of Federal Claims for resolution
            (2) Resolution by court.--In any referral under this 
        subsection, the court shall--
                    (A) determine de novo the values described in 
                subsection (b) and (d), including the fair market 
                values of the surface and mineral estates as described 
                and delineated on the maps referred to in subsection 
                (d)(1); and
                    (B) determine and order the Secretary to provide 
                financial and mineral production opportunities 
                consistent with subparagraph (A), for purposes of 
                subsections (b)(1) and (d).

SEC. 5. LIMITATIONS ON FUTURE LEASING FOR LAND OR MINERAL ESTATE IN THE 
              VICTOR VALLEY AREA OF CALIFORNIA.

    Notwithstanding anything in this Act to the contrary, prior to any 
lease, transfer, or other disposition of land or any mineral or surface 
estate for any area that is located in the city of Victorville, 
California, the city of Victorville's sphere of influence, or the city 
of Victorville's proposed sphere of influence, all as delineated on the 
map entitled ``Cemex USA and City of Victorville, California Land 
Disposal and Acquisition Agreement'' and on file with the Secretary, 
the Secretary shall--
            (1) consult with the city of Victorville, California, and 
        surface owners in that area; and
            (2) prohibit mining in that area.

Ex Output:
Soledad Canyon Mine Act - Instructs the Secretary of the Interior to cancel Bureau of Land Management mineral contracts CA-20139 and CA-22901 and withdraw from further mineral entry the areas subject to them, which are located in Soledad Canyon adjacent to Santa Clarita, California.

Requires Transit Mixed Concrete Corporation to receive, as compensation for cancellation of the contracts, their fair market value and its expenditures and covered liabilities in trying to bring the contracts into commercial production.

Increases the adjusted basis of the contracts upon cancellation for federal tax purposes.

Directs the Secretary, before any disposition of land, mineral or surface estate for any area located in the city of Victorville, California, to: (1) consult with the city and surface owners; and (2) prohibit mining in such area.


Ex Input:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS; AMENDMENT TO 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Employee Welfare 
Benefit Equity Act of 2001''.
    (b) Table of Contents.--The table of contents is as follows:

Sec. 1. Short title; table of contents; amendment to 1986 Code.
                 TITLE I--CERTAIN WELFARE BENEFIT PLANS

Sec. 101. Modification of definition of ten-or-more employer plans.
Sec. 102. Clarification of deduction limits for certain collectively 
                            bargained plans.
Sec. 103. Clarification of standards for section 501(c)(9) approval.
Sec. 104. Tax shelter provisions not to apply.
Sec. 105. Effective dates.
                    TITLE II--ENFORCEMENT PROVISIONS

Sec. 201. Clarification of section 4976.
Sec. 202. Effective date.
    (c) 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 a 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.

                 TITLE I--CERTAIN WELFARE BENEFIT PLANS

SEC. 101. MODIFICATION OF DEFINITION OF TEN-OR-MORE EMPLOYER PLANS.

    (a) Additional Requirements.--Paragraph (6)(B) of section 419A(f) 
(relating to the exception for 10 or more employer plans) is amended by 
striking ``and'' at the end of clause (i), by striking the period at 
the end of clause (ii) and inserting a comma, and by adding at the end 
the following new clauses:
                            ``(iii) which meets the requirements of 
                        section 505(b)(1) with respect to all benefits 
                        provided by the plan,
                            ``(iv) which has obtained a favorable 
                        determination from the Secretary that such plan 
                        (or a predecessor plan) is an organization 
                        described in section 501(c)(9), and
                            ``(v) under which no severance pay benefit 
                        is provided.''
    (b) Clarification of Experience Rating.--
            (1) In general.--Paragraph (6)(A) of section 419A(f) 
        (relating to the exception for 10 or more employer plans) is 
        amended by striking the second sentence and inserting the 
        following: ``The preceding sentence shall not apply to any plan 
        which is an experience-rated plan.''
            (2) Experience-rated plan.--Section 419A(f)(6) is amended 
        by adding at the end the following new subparagraph:
                    ``(C) Experience-rated plan.--For purposes of this 
                paragraph--
                            ``(i) In general.--The term `experience-
                        rated plan' means a plan which determines 
                        contributions by individual employers on the 
                        basis of actual gain or loss experience.
                            ``(ii) Exception for guaranteed benefit 
                        plan.--
                                    ``(I) In general.--The term 
                                `experience-rated plan' shall not 
                                include a guaranteed benefit plan.
                                    ``(II) Guaranteed benefit plan.--
                                The term `guaranteed benefit plan' 
                                means a plan the benefits of which are 
                                funded with insurance contracts or are 
                                otherwise determinable and payable to a 
                                participant without reference to, or 
                                limitation by, the amount of 
                                contributions to the plan attributable 
                                to any contributing employer. A plan 
                                shall not fail to be treated as a 
                                guaranteed benefit plan solely because 
                                benefits may be limited or denied in 
                                the event a contributing employer fails 
                                to pay premiums or assessments required 
                                by the plan as a condition of continued 
                                participation.''
    (c) Single Plan Requirement.--Section 419A(f)(6), as amended by 
subsections (a) and (b), is amended--
            (1) by striking ``means a plan'' in subparagraph (B) and 
        inserting ``means a single plan'', and
            (2) by adding at the end the following:
                    ``(D) Single plan.--For purposes of this paragraph, 
                the term `single plan' means a written plan or series 
                of related written plans the terms of which provide 
                that--
                            ``(i) all assets of the plan or plans, 
                        whether maintained under 1 or more trusts, 
                        accounts, or other arrangements and without 
                        regard to the method of accounting of the plan 
                        or plans, are available to pay benefits of all 
                        participants without regard to the 
                        participant's contributing employer, and
                            ``(ii) the method of accounting of the plan 
                        or plans may not operate to limit or reduce the 
                        benefits payable to a participant at any time 
                        before the withdrawal of the participant's 
                        employer from the plan or the termination of 
                        any benefit arrangement under the plan.''

SEC. 102. CLARIFICATION OF DEDUCTION LIMITS FOR CERTAIN COLLECTIVELY 
              BARGAINED PLANS.

    Paragraph (5) of section 419A(f) (relating to the deductions limits 
for certain collectively bargained plans) is amended by adding at the 
end the following flush sentences:
        ``Subparagraph (B) shall not apply to any plan maintained 
        pursuant to an agreement between employee representatives and 1 
        or more employers unless the taxpayer applies for, and the 
        Secretary issues, a determination that such agreement is a bona 
        fide collective bargaining agreement and that the welfare 
        benefits provided under the agreement were the subject of good 
        faith bargaining between employee representatives and such 
        employer or employers. The Secretary may issue regulations to 
        carry out the purposes of the preceding sentence.''

 SEC. 103. CLARIFICATION OF STANDARDS FOR SECTION 501(C)(9) APPROVAL.

    Section 505 is amended by adding at the end the following new 
subsection:
    ``(d) Clarification of Standards for Exemption.--
            ``(1) Membership.--An organization shall not fail to be 
        treated as an organization described in paragraph (9) of 
        section 501(c) solely because its membership includes employees 
        or other allowable participants who--
                    ``(A) reside or work in different geographic 
                locales, or
                    ``(B) do not work in the same industrial or 
                employment classification.
            ``(2) Funding.--An organization described in paragraph (9) 
        or (20) of section 501(c) shall not be treated as 
        discriminatory solely because life insurance or other benefits 
        provided by the organization are funded with different types of 
        products, contracts, investments, or other funding methods of 
        varying costs, but only if the plan under which such benefits 
        are provided meets the requirements of subsection (b).''

SEC. 104. TAX SHELTER PROVISIONS NOT TO APPLY.

    Section 419 (relating to treatment of funded welfare benefit plans) 
is amended by adding at the end the following:
    ``(h) Tax Shelter Rules Not To Apply.--For purposes of this title, 
a welfare benefit fund meeting all applicable requirements of this 
title shall not be treated as a tax shelter or corporate tax shelter.''

SEC. 105. EFFECTIVE DATES.

    (a) In General.--The amendments made by this title shall apply to 
contributions to a welfare benefit fund made after the date of the 
enactment of this Act.
    (b) Tax Shelter Rules.--The amendment made by section 104 shall 
take effect as if included in the amendments made by section 1028 of 
the Taxpayer Relief Act of 1997.

                    TITLE II--ENFORCEMENT PROVISIONS

SEC. 201. CLARIFICATION OF SECTION 4976.

    Section 4976 (relating to excise taxes with respect to funded 
welfare benefit plans) is amended to read as follows:

``SEC. 4976. TAXES WITH RESPECT TO FUNDED WELFARE BENEFIT PLANS.

    ``(a) Imposition of Tax.--
            ``(1) General rule.--If--
                    ``(A) an employer maintains a welfare benefit fund, 
                and
                    ``(B) there is--
                            ``(i) a disqualified benefit provided or 
                        funded during any taxable year, or
                            ``(ii) a premature termination of such 
                        plan,
        there is hereby imposed on such employer a tax in the amount 
        determined under paragraph (2).
            ``(2) Amount of tax.--The amount of the tax imposed by 
        paragraph (1) shall be equal to--
                    ``(A) in the case of a taxable event under 
                paragraph (1)(B)(i), 100 percent of--
                            ``(i) the amount of the disqualified 
                        benefit provided, or
                            ``(ii) the amount of the funding of the 
                        disqualified benefit, and
                    ``(B) in the case of a taxable event under 
                paragraph (1)(B)(ii), 100 percent of all contributions 
                to the fund before the termination.
    ``(b) Disqualified Benefit.--For purposes of subsection (a)--
            ``(1) In general.--The term `disqualified benefit' means--
                    ``(A) any post-retirement medical benefit or life 
                insurance benefit provided with respect to a key 
                employee if a separate account is required to be 
                established for such employee under section 419A(d) and 
                such payment is not from such account,
                    ``(B) any post-retirement medical benefit or life 
                insurance benefit provided or funded with respect to an 
                individual in whose favor discrimination is prohibited 
                unless the plan meets the requirements of section 
                505(b) with respect to such benefit (whether or not 
                such requirements apply to such plan), and
                    ``(C) any portion of a welfare benefit fund 
                reverting to the benefit of the employer.
            ``(2) Exception for collective bargaining plans.--Paragraph 
        (1)(B) shall not apply to any plan maintained pursuant to an 
        agreement between employee representatives and 1 or more 
        employers if the Secretary finds that such agreement is a 
        collective bargaining agreement and that the benefits referred 
        to in paragraph (1)(B) were the subject of good faith 
        bargaining between such employee representatives and such 
        employer or employers.
            ``(3) Exception for nondeductible contributions.--Paragraph 
        (1)(C) shall not apply to any amount attributable to a 
        contribution to the fund which is not allowable as a deduction 
        under section 419 for the taxable year or any prior taxable 
        year (and such contribution shall not be included in any 
        carryover under section 419(d)).
            ``(4) Exception for certain amounts charged against 
        existing reserve.--Subparagraphs (A) and (B) of paragraph (1) 
        shall not apply to post-retirement benefits charged against an 
        existing reserve for post-retirement medical or life insurance 
        benefits (as defined in section 512(a)(3)(E)) or charged 
        against the income on such reserve.
    ``(c) Premature Termination.--For purposes of subsection (a)--
            ``(1) In general.--The term `premature termination' means a 
        termination event which occurs on or before the date which is 6 
        years after the first contribution to a welfare benefit fund 
        which benefits any highly compensated employee.
            ``(2) Exception for insolvency, etc.--Paragraph (1) shall 
        not apply to any termination event which occurs by reason of 
        the insolvency of the employer or for such other reasons as the 
        Secretary may by regulation determine are not likely to result 
        in abuse.
            ``(3) Termination event.--For purposes of this subsection--
                    ``(A) In general.--The term `termination event' 
                means--
                            ``(i) the termination of a welfare benefit 
                        fund,
                            ``(ii) the withdrawal of an employer from a 
                        welfare benefit fund to which more than 1 
                        employer contributes, or
                            ``(iii) any other action which is designed 
                        to cause, directly or indirectly, a 
                        distribution of any asset from a welfare 
                        benefit fund to a highly compensated employee.
                    ``(B) Exception for bona fide benefits.--
                Subparagraph (A) shall not apply to any bona fide 
                benefit (other than a severance benefit) paid from a 
                welfare benefit fund which is available to all 
                employees on a nondiscriminatory basis and payable 
                pursuant to the terms of a written plan.
    ``(d) Definitions.--For purposes of this section--
            ``(1) In general.--Except as otherwise provided, the terms 
        used in this section shall have the same respective meanings as 
        when used in subpart D of part I of subchapter D of chapter 1.
            ``(2) Post-retirement benefit.--
                    ``(A) In general.--The term `post-retirement 
                benefit' means any benefit or distribution which is 
                reasonably determined to be paid, provided, or made 
                available to a participant on or after normal 
                retirement age.
                    ``(B) Normal retirement age.--The term `normal 
                retirement age' shall have the same meaning given the 
                term in section 3(24) of the Employee Retirement Income 
                Security Act of 1974, but in no event shall such date 
                be later than the latest normal retirement age defined 
                in any qualified retirement plan of the employer 
                maintaining the welfare benefit fund which benefits 
                such individual.
                    ``(C) Presumption in the case of permanent life 
                insurance.--In the case of a welfare benefit fund which 
                provides a life insurance benefit for an employee, any 
                contributions to the fund for life insurance benefits 
                in excess of the cumulative projected cost of providing 
                the employee permanent whole life insurance, calculated 
                on the basis level premiums for each for each year 
                before a normal retirement age, shall be treated as 
                funding a post-retirement benefit.''

 SEC. 202. EFFECTIVE DATE.

    The amendments made by this title shall apply to benefits provided, 
and terminations occurring, after the date of the enactment of this 
Act.

Ex Output:

Employee Welfare Benefit Equity Act of 2001 - Amends the Internal Revenue Code, with respect to the limited deductibility of employer contributions to welfare benefit funds, to revise the exception from such treatment for a single plan with ten or more employers. Adds to current requirements for a ten-or-more employer plan that the plan must: (1) meet specified nondiscrimination requirements with respect to all benefits the plan provides; (2) receive a favorable determination from the Secretary of the Treasury that the plan (or a predecessor plan) is a voluntary employees' beneficiary association meeting certain criteria; and (3) provide no severance pay benefit.Defines an experience-related plan, to which such exception does not apply (thus qualifying it for limited deductibility of employer contributions), as a plan which determines contributions by individual employers on the basis of actual gain or loss experience. Excludes from experience-related plans (and so excepts from limited deductibility of employer contributions) guaranteed benefit plans funded with insurance contracts or otherwise determinable and payable to a participant without reference to, or limitation by, the amount of contributions to the plan attributable to any contributing employer.Requires the taxpayer to apply for and receive a determination by the Secretary of the Treasury that a collective bargaining agreement is bona fide and the welfare benefits provided under it were the subject of good faith bargaining before a qualified asset account may be unlimited under an employee pay-all plan.Declares that a welfare benefit fund meeting all applicable requirements shall not be treated as a tax shelter or corporate tax shelter.Prescribes an excise tax equal to 100 percent of all contributions to a funded welfare benefit plan that is terminated prematurely, that is, within six years after the first contribution to the fund which benefits any highly compensated employee.