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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Little Shell Tribe of Chippewa 
Indians Restoration Act of 2007''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) the Little Shell Tribe of Chippewa Indians is a 
        political successor to signatories of the Pembina Treaty of 
        1863, under which a large area of land in the State of North 
        Dakota was ceded to the United States;
            (2) the Turtle Mountain Band of Chippewa of North Dakota 
        and the Chippewa-Cree Tribe of the Rocky Boy's Reservation of 
        Montana, which also are political successors to the signatories 
        of the Pembina Treaty of 1863, have been recognized by the 
        Federal Government as distinct Indian tribes;
            (3) the members of the Little Shell Tribe continue to live 
        in the State of Montana, as their ancestors have for more than 
        100 years since ceding land in the State of North Dakota as 
        described in paragraph (1);
            (4) in the 1930s and 1940s, the Tribe repeatedly petitioned 
        the Federal Government for reorganization under the Act of June 
        18, 1934 (25 U.S.C. 461 et seq.) (commonly known as the 
        ``Indian Reorganization Act'');
            (5) Federal agents who visited the Tribe and Commissioner 
        of Indian Affairs John Collier attested to the responsibility 
        of the Federal Government for the Tribe and members of the 
        Tribe, concluding that members of the Tribe are eligible for, 
        and should be provided with, trust land, making the Tribe 
        eligible for reorganization under the Act of June 18, 1934 (25 
        U.S.C. 461 et seq.) (commonly known as the ``Indian 
        Reorganization Act'');
            (6) due to a lack of Federal appropriations during the 
        Depression, the Bureau of Indian Affairs lacked adequate 
        financial resources to purchase land for the Tribe, and the 
        members of the Tribe were denied the opportunity to reorganize;
            (7) in spite of the failure of the Federal Government to 
        appropriate adequate funding to secure land for the Tribe as 
        required for reorganization under the Act of June 18, 1934 (25 
        U.S.C. 461 et seq.) (commonly known as the ``Indian 
        Reorganization Act''), the Tribe continued to exist as a 
        separate community, with leaders exhibiting clear political 
        authority;
            (8) the Tribe, together with the Turtle Mountain Band of 
        Chippewa of North Dakota and the Chippewa-Cree Tribe of the 
        Rocky Boy's Reservation of Montana, filed 2 law suits under the 
        Act of August 13, 1946 (60 Stat. 1049) (commonly known as the 
        ``Indian Claims Commission Act''), to petition for additional 
        compensation for land ceded to the United States under the 
        Pembina Treaty of 1863 and the McCumber Agreement of 1892;
            (9) in 1971 and 1982, pursuant to Acts of Congress, the 
        tribes received awards for the claims described in paragraph 
        (8);
            (10) in 1978, the Tribe submitted to the Bureau of Indian 
        Affairs a petition for Federal recognition, which is still 
        pending as of the date of enactment of this Act; and
            (11) the Federal Government, the State of Montana, and the 
        other federally recognized Indian tribes of the State have had 
        continuous dealings with the recognized political leaders of 
        the Tribe since the 1930s.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Member.--The term ``member'' means an individual who is 
        enrolled in the Tribe pursuant to section 7.
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (3) Tribe.--The term ``Tribe'' means the Little Shell Tribe 
        of Chippewa Indians of Montana.

SEC. 4. FEDERAL RECOGNITION.

    (a) In General.--Federal recognition is extended to the Tribe.
    (b) Effect of Federal Laws.--Except as otherwise provided in this 
Act, all Federal laws (including regulations) of general application to 
Indians and Indian tribes, including the Act of June 18, 1934 (25 
U.S.C. 461 et seq.) (commonly known as the ``Indian Reorganization 
Act''), shall apply to the Tribe and members.

SEC. 5. FEDERAL SERVICES AND BENEFITS.

    (a) In General.--Beginning on the date of enactment of this Act, 
the Tribe and each member shall be eligible for all services and 
benefits provided by the United States to Indians and federally 
recognized Indian tribes, without regard to--
            (1) the existence of a reservation for the Tribe; or
            (2) the location of the residence of any member on or near 
        an Indian reservation.
    (b) Service Area.--For purposes of the delivery of services and 
benefits to members, the service area of the Tribe shall be considered 
to be the area comprised of Blaine, Cascade, Glacier, and Hill Counties 
in the State of Montana.

SEC. 6. REAFFIRMATION OF RIGHTS.

    (a) In General.--Nothing in this Act diminishes any right or 
privilege of the Tribe or any member that existed before the date of 
enactment of this Act.
    (b) Claims of Tribe.--Except as otherwise provided in this Act, 
nothing in this Act alters or affects any legal or equitable claim of 
the Tribe to enforce any right or privilege reserved by, or granted to, 
the Tribe that was wrongfully denied to, or taken from, the Tribe 
before the date of enactment of this Act.

SEC. 7. MEMBERSHIP ROLL.

    (a) In General.--As a condition of receiving recognition, services, 
and benefits pursuant to this Act, the Tribe shall submit to the 
Secretary, by not later than 18 months after the date of enactment of 
this Act, a membership roll consisting of the name of each individual 
enrolled as a member of the Tribe.
    (b) Determination of Membership.--The qualifications for inclusion 
on the membership roll of the Tribe shall be determined in accordance 
with sections 1 through 3 of article 5 of the constitution of the Tribe 
dated September 10, 1977 (including amendments to the constitution).
    (c) Maintenance of Roll.--The Tribe shall maintain the membership 
roll under this section.

SEC. 8. TRANSFER OF LAND.

    (a) Homeland.--The Secretary shall acquire, for the benefit of the 
Tribe, trust title to 200 acres of land within the service area of the 
Tribe to be used for a tribal land base.
    (b) Additional Land.--The Secretary may acquire additional land for 
the benefit of the Tribe pursuant to section 5 of the Act of June 18, 
1934 (25 U.S.C. 465) (commonly known as the ``Indian Reorganization 
Act'').
[EX A]: Little Shell Tribe of Chippewa Indians Restoration Act of 2007 - Extends federal recognition to the Little Shell Tribe of Chippewa Indians of Montana. Makes the Tribe and each member eligible for all services and benefits provided by the United States to Indians and federally recognized Indian tribes, without regard to the existence of a reservation for the Tribe or the location of the residence of any member on or near an Indian reservation.

Directs the Tribe, as a condition of receiving recognition, services, and benefits pursuant to this Act, to submit to the Secretary of the Interior a membership roll consisting of the name of each individual enrolled as a member of the Tribe. Requires the Tribe to maintain such membership roll.

Directs the Secretary to acquire, for the benefit of the Tribe, trust title to 200 acres of land within the Tribe's service area to be used for a tribal land base.

[EX Q]: 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.
[EX A]: 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. 

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Recruiting, Retention, and Reservist 
Promotion Act of 2000''.

SEC. 2. PER DIEM ALLOWANCE FOR LENGTHY OR NUMEROUS DEPLOYMENTS.

    (a) Expedited Implementation.--(1) Section 435 of title 37, United 
States Code, as added by section 586(b) of the National Defense 
Authorization Act for Fiscal Year 2000 (Public Law 106-65; 113 Stat. 
638), is amended by adding at the end the following new subsection:
    ``(g) Implementation.--This section shall take effect on the first 
day of the first month beginning after the date of the enactment of 
this subsection. For purposes of determining the eligibility of a 
member for the high-deployment per diem allowance on and after that 
date, the Secretary concerned shall consider days on which the member 
was deployed before that date.''.
    (2) Section 586(d) of the National Defense Authorization Act for 
Fiscal Year 2000 (Public Law 106-65; 113 Stat. 639) is amended--
            (A) by striking ``(1)'' before ``Section 991''; and
            (B) by striking paragraph (2).
    (b) Inclusion of Coast Guard.--(1) Subsection (a) of section 435 of 
title 37, United States Code, is amended by inserting after ``military 
department concerned'' the following: ``, and the Secretary of 
Transportation, with respect to members of the Coast Guard when it is 
not operating as a service in the Department of the Navy,''.
    (2) Section 991 of title 10, United States Code, is amended--
            (A) in subsection (c), by striking ``of each military 
        department'' and inserting ``concerned'';
            (B) in subsection (d), by striking ``of the military 
        department''; and
            (C) in subsection (e), by striking ``This section'' and 
        inserting ``Subsection (a)''.
    (c) Evaluation of Eligibility Threshold.--(1) Beginning six months 
after the date of the enactment of this Act, the Secretary of Defense, 
in consultation with the Secretary of Transportation, shall conduct a 
study regarding--
            (A) the extent to which the high-deployment per diem 
        allowance authorized by section 435 of title 37, United States 
        Code, is being paid to members of the regular and reserve 
        components of the Armed Forces;
            (B) the effect of the availability of the allowance on the 
        morale of members and on retention and recruitment rates; and
            (C) the feasibility of establishing a reduced eligibility 
        threshold for a members of National Guard and Reserve units 
        serving on active duty for a period of more than 30 days, at 
        possibly a reduced per diem rate, to address the disruption of 
        the member's civilian employment.
    (2) Not later than one year after the date of the enactment of this 
Act, the Secretary of Defense shall submit to Congress a report 
containing the results of the study and the Secretary's recommendations 
regarding--
            (A) appropriate changes to the eligibility threshold for 
        the allowance and the per diem amount specified in such section 
        435; and
            (B) the establishment of a separate eligibility threshold 
        and per diem rate for members of National Guard and Reserve 
        units serving on active duty for a period of more than 30 days.
    (3) If the Secretary of Defense determines that the threshold of 
251 days of deployment during the preceding 365 days is too high a 
threshold for eligibility for the high-deployment per diem allowance, 
the Secretary may reduce the threshold to such days of deployment as 
the Secretary considers appropriate. The Secretary shall notify the 
Congress in writing of any change in the eligibility threshold made 
under the authority of this paragraph.

SEC. 3. STUDY OF TAX CREDITS AND SMALL BUSINESS LOAN CHANGES TO ASSIST 
              BUSINESSES THAT EMPLOY GUARD AND RESERVE MEMBERS.

    (a) Study Required.--The Comptroller General shall conduct a study 
to determine--
            (1) whether members of the National Guard and Reserve 
        comprise a disproportionately large portion of the employees of 
        any size or type of business, including small business 
        concerns;
            (2) the amount of Federal tax benefit which would be 
        appropriate to compensate such a business for costs associated 
        with employing members of National Guard and Reserve units and 
        having such members called to active duty; and
            (3) whether changes can be made to the small business loan 
        program, such as a targeted level of loans, reduced interest 
        rates, and reduced paperwork burdens for loan applications, to 
        assist small business concerns to deal with the costs 
        associated with employing members of National Guard and Reserve 
        units and having such members called to active duty.
    (b) Report.--Not later than 180 days after the date of the 
enactment of this Act, the Comptroller General shall submit to Congress 
a report containing the results of the study. The report shall include 
legislative proposals--
            (1) to provide the recommended tax benefit identified in 
        the study; and
            (2) to modify the small business loan program to assist 
        small business concerns that employ members of National Guard 
        and Reserve units.

SEC. 4. REPORT ON EXPANSION OF JUNIOR ROTC AND SIMILAR MILITARY 
              PROGRAMS FOR YOUNG PEOPLE.

    (a) Findings.--Congress finds that--
            (1) the Junior Reserve Officers' Training Corps, the Civil 
        Air Patrol, the Naval Sea Cadet Corps, and the Young Marines of 
        the Marine Corps League provide significant benefits for the 
        Armed Forces, including significant public relations benefits; 
        and
            (2) there is substantial interest in expanding the scope of 
        these programs.
    (b) Report.--Not later than 180 days after the date of the 
enactment of this Act, the Secretary of Defense shall submit to 
Congress a report providing the Secretary's assessment of the 
feasibility and desirability of expanding the Junior Reserve Officers' 
Training Corps program of each of the military departments, the Civil 
Air Patrol, the Naval Sea Cadet Corps, and the Young Marines of the 
Marine Corps League. The report shall include such recommendations as 
the Secretary considers appropriate for expansion of these programs 
through an increase in the number of units or participants in these 
programs, increased funding for these programs, or such other means as 
the Secretary determines.
[EX A]:
Directs the Secretary of Defense to study and report to Congress on the extent to which such allowance is being paid to regular and reserve personnel, its effect on morale and retention rates, and the feasibility of establishing a reduced eligibility threshold for members of National Guard and reserve units serving on active duty of more than 30 days. Authorizes the Secretary, after such study, to reduce the threshold below 251 days (requiring congressional notification of any such change).
Directs the Comptroller General to study and report to Congress on the possibility of tax credits or small business loan incentives for businesses that employ National Guard and reserve personnel.
Requires the Secretary to report to Congress on the feasibility and desirability of expanding the Junior Reserve Officers' Training Corps of each military department, the Civil Air Patrol, the Naval Sea Cadet Corps, and the Young Marines.