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 ``Tribal HUD-VASH Act of 2017''.

SEC. 2. RENTAL ASSISTANCE FOR HOMELESS OR AT-RISK INDIAN VETERANS.

    Section 8(o)(19) of the United States Housing Act of 1937 (42 
U.S.C. 1437f(o)(19)) is amended by adding at the end the following:
                    ``(D) Indian veterans housing rental assistance 
                program.--
                            ``(i) Definitions.--In this subparagraph:
                                    ``(I) Eligible indian veteran.--The 
                                term `eligible Indian veteran' means an 
                                Indian veteran who is--
                                            ``(aa) homeless or at risk 
                                        of homelessness; and
                                            ``(bb) living--

                                                    ``(AA) on or near a 
                                                reservation; or

                                                    ``(BB) in or near 
                                                any other Indian area.

                                    ``(II) Eligible recipient.--The 
                                term `eligible recipient' means a 
                                recipient eligible to receive a grant 
                                under section 101 of the Native 
                                American Housing Assistance and Self-
                                Determination Act of 1996 (25 U.S.C. 
                                4111).
                                    ``(III) Indian; indian area.--The 
                                terms `Indian' and `Indian area' have 
                                the meanings given those terms in 
                                section 4 of the Native American 
                                Housing Assistance and Self-
                                Determination Act of 1996 (25 U.S.C. 
                                4103).
                                    ``(IV) Indian veteran.--The term 
                                `Indian veteran' means an Indian who is 
                                a veteran.
                                    ``(V) Program.--The term `Program' 
                                means the Tribal HUD-VASH program 
                                carried out under clause (ii).
                                    ``(VI) Tribal organization.--The 
                                term `tribal organization' has the 
                                meaning given the term in section 4 of 
                                the Indian Self-Determination and 
                                Education Assistance Act (25 U.S.C. 
                                5304).
                            ``(ii) Program specifications.--The 
                        Secretary shall use not less than 5 percent of 
                        the amounts made available for rental 
                        assistance under this paragraph to carry out a 
                        rental assistance and supported housing 
                        program, to be known as the `Tribal HUD-VASH 
                        program', in conjunction with the Secretary of 
                        Veterans Affairs, by awarding grants for the 
                        benefit of eligible Indian veterans.
                            ``(iii) Model.--
                                    ``(I) In general.--Except as 
                                provided in subclause (II), the 
                                Secretary shall model the Program on 
                                the rental assistance and supported 
                                housing program authorized under 
                                subparagraph (A) and applicable 
                                appropriations Acts, including 
                                administration in conjunction with the 
                                Secretary of Veterans Affairs.
                                    ``(II) Exceptions.--
                                            ``(aa) Secretary of housing 
                                        and urban development.--After 
                                        consultation with Indian 
                                        tribes, eligible recipients, 
                                        and any other appropriate 
                                        tribal organizations, the 
                                        Secretary may make necessary 
                                        and appropriate modifications 
                                        to facilitate the use of the 
                                        Program by eligible recipients 
                                        to serve eligible Indian 
                                        veterans.
                                            ``(bb) Secretary of 
                                        veterans affairs.--After 
                                        consultation with Indian 
                                        tribes, eligible recipients, 
                                        and any other appropriate 
                                        tribal organizations, the 
                                        Secretary of Veterans Affairs 
                                        may make necessary and 
                                        appropriate modifications to 
                                        facilitate the use of the 
                                        Program by eligible recipients 
                                        to serve eligible Indian 
                                        veterans.
                            ``(iv) Eligible recipients.--The Secretary 
                        shall make amounts for rental assistance and 
                        associated administrative costs under the 
                        Program available in the form of grants to 
                        eligible recipients.
                            ``(v) Funding criteria.--The Secretary 
                        shall award grants under the Program based on--
                                    ``(I) need;
                                    ``(II) administrative capacity; and
                                    ``(III) any other funding criteria 
                                established by the Secretary in a 
                                notice published in the Federal 
                                Register after consulting with the 
                                Secretary of Veterans Affairs.
                            ``(vi) Administration.--Grants awarded 
                        under the Program shall be administered in 
                        accordance with the Native American Housing 
                        Assistance and Self-Determination Act of 1996 
                        (25 U.S.C. 4101 et seq.), except that 
                        recipients shall--
                                    ``(I) submit to the Secretary, in a 
                                manner prescribed by the Secretary, 
                                reports on the utilization of rental 
                                assistance provided under the Program; 
                                and
                                    ``(II) provide to the Secretary 
                                information specified by the Secretary 
                                to assess the effectiveness of the 
                                Program in serving eligible Indian 
                                veterans.
                            ``(vii) Consultation.--
                                    ``(I) Grant recipients; tribal 
                                organizations.--The Secretary, in 
                                coordination with the Secretary of 
                                Veterans Affairs, shall consult with 
                                eligible recipients and any other 
                                appropriate tribal organization on the 
                                design of the Program to ensure the 
                                effective delivery of rental assistance 
                                and supportive services to eligible 
                                Indian veterans under the Program.
                                    ``(II) Indian health service.--The 
                                Director of the Indian Health Service 
                                shall provide any assistance requested 
                                by the Secretary or the Secretary of 
                                Veterans Affairs in carrying out the 
                                Program.
                            ``(viii) Waiver.--
                                    ``(I) In general.--Except as 
                                provided in subclause (II), the 
                                Secretary may waive or specify 
                                alternative requirements for any 
                                provision of law (including 
                                regulations) that the Secretary 
                                administers in connection with the use 
                                of rental assistance made available 
                                under the Program if the Secretary 
                                finds that the waiver or alternative 
                                requirement is necessary for the 
                                effective delivery and administration 
                                of rental assistance under the Program 
                                to eligible Indian veterans.
                                    ``(II) Exception.--The Secretary 
                                may not waive or specify alternative 
                                requirements under subclause (I) for 
                                any provision of law (including 
                                regulations) relating to labor 
                                standards or the environment.
                            ``(ix) Renewal grants.--The Secretary may--
                                    ``(I) set aside, from amounts made 
                                available for tenant-based rental 
                                assistance under this subsection and 
                                without regard to the amounts used for 
                                new grants under clause (ii), such 
                                amounts as may be necessary to award 
                                renewal grants to eligible recipients 
                                that received a grant under the Program 
                                in a previous year; and
                                    ``(II) specify criteria that an 
                                eligible recipient must satisfy to 
                                receive a renewal grant under subclause 
                                (I), including providing data on how 
                                the eligible recipient used the amounts 
                                of any grant previously received under 
                                the Program.
                            ``(x) Reporting.--
                                    ``(I) In general.--Not later than 1 
                                year after the date of enactment of the 
                                Tribal HUD-VASH Act of 2017, and every 
                                5 years thereafter, the Secretary, in 
                                coordination with the Secretary of 
                                Veterans Affairs and the Director of 
                                the Indian Health Service, shall--
                                            ``(aa) conduct a review of 
                                        the implementation of the 
                                        Program, including any factors 
                                        that may have limited its 
                                        success; and
                                            ``(bb) submit a report 
                                        describing the results of the 
                                        review under item (aa) to--

                                                    ``(AA) the 
                                                Committee on Indian 
                                                Affairs, the Committee 
                                                on Banking, Housing, 
                                                and Urban Affairs, the 
                                                Committee on Veterans' 
                                                Affairs, and the 
                                                Committee on 
                                                Appropriations of the 
                                                Senate; and

                                                    ``(BB) the 
                                                Subcommittee on Indian, 
                                                Insular and Alaska 
                                                Native Affairs of the 
                                                Committee on Natural 
                                                Resources, the 
                                                Committee on Financial 
                                                Services, the Committee 
                                                on Veterans' Affairs, 
                                                and the Committee on 
                                                Appropriations of the 
                                                House of 
                                                Representatives.

                                    ``(II) Analysis of housing stock 
                                limitation.--The Secretary shall 
                                include in the initial report submitted 
                                under subclause (I) a description of--
                                            ``(aa) any regulations 
                                        governing the use of formula 
                                        current assisted stock (as 
                                        defined in section 1000.314 of 
                                        title 24, Code of Federal 
                                        Regulations (or any successor 
                                        regulation)) within the 
                                        Program;
                                            ``(bb) the number of 
                                        recipients of grants under the 
                                        Program that have reported the 
                                        regulations described in item 
                                        (aa) as a barrier to 
                                        implementation of the Program; 
                                        and
                                            ``(cc) proposed alternative 
                                        legislation or regulations 
                                        developed by the Secretary in 
                                        consultation with recipients of 
                                        grants under the Program to 
                                        allow the use of formula 
                                        current assisted stock within 
                                        the Program.''.

            Passed the Senate May 23, 2018.

            Attest:

                                                JULIE E. ADAMS,

                                                             Secretary.

Ex Output:
Tribal HUD-VASH Act of 2017 (Sec. 2) This bill provides statutory authority for the Tribal HUD-VASH program, which provides rental assistance and supportive services to Indian veterans who are homeless or at risk of homelessness and living in or near an Indian area.  The United States Housing Act of 1937 is amended to direct the Department of Housing and Urban Development (HUD) to use at least 5% of rental assistance amounts under the HUD-VASH program, which provides housing assistance to homeless veterans, for the Tribal HUD-VASH program. The Tribal HUD-VASH program shall be carried out in conjunction with the Department of Veterans Affairs (VA).  HUD and the VA: (1) shall consult with tribal organizations regarding the program's design, and (2) may make program modifications after consulting with tribal organizations. Program grants shall be made to entities eligible for Native American housing assistance block grants.   HUD may make renewal grants to entities that have received prior program grants.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Firefighters Fairness Act of 
2011''.

SEC. 2. CERTAIN DISEASES PRESUMED TO BE WORK-RELATED CAUSE OF 
              DISABILITY OR DEATH FOR FEDERAL EMPLOYEES IN FIRE 
              PROTECTION ACTIVITIES.

    (a) Definition.--Section 8101 of title 5, United States Code, is 
amended by striking ``and'' at the end of paragraph (19), by striking 
the period at the end of paragraph (20) and inserting ``; and'', and by 
adding at the end the following:
            ``(21) `employee in fire protection activities' means a 
        firefighter, paramedic, emergency medical technician, rescue 
        worker, ambulance personnel, or hazardous material worker, 
        who--
                    ``(A) is trained in fire suppression;
                    ``(B) has the legal authority and responsibility to 
                engage in fire suppression;
                    ``(C) is engaged in the prevention, control, and 
                extinguishment of fires or response to emergency 
                situations where life, property, or the environment is 
                at risk; and
                    ``(D) performs such activities as a primary 
                responsibility of his or her job.''.
    (b) Presumption Relating to Employees in Fire Protection 
Activities.--Section 8102 of title 5, United States Code, is amended by 
adding at the end the following:
    ``(c)(1) With regard to an employee in fire protection activities, 
a disease specified in paragraph (3) shall be presumed to be 
proximately caused by the employment of such employee, subject to the 
length of service requirements specified. The disability or death of an 
employee in fire protection activities due to such a disease shall be 
presumed to result from personal injury sustained while in the 
performance of such employee's duty. Such presumptions may be rebutted 
by a preponderance of the evidence.
    ``(2) Such presumptions apply only if the employee in fire 
protection activities is diagnosed with the disease for which 
presumption is sought within 10 years of the last active date of 
employment as an employee in fire protection activities.
    ``(3) The following diseases shall be presumed to be proximately 
caused by the employment of the employee in fire protection activities:
            ``(A) If the employee has been employed for a minimum of 5 
        years in aggregate as an employee in fire protection 
        activities:
                    ``(i) Heart disease.
                    ``(ii) Lung disease.
                    ``(iii) The following cancers:
                            ``(I) Brain cancer.
                            ``(II) Cancer of the blood or lymphatic 
                        systems.
                            ``(III) Leukemia.
                            ``(IV) Lymphoma (except Hodgkin's disease).
                            ``(V) Multiple myeloma.
                            ``(VI) Bladder cancer.
                            ``(VII) Kidney cancer.
                            ``(VIII) Testicular cancer.
                            ``(IX) Cancer of the digestive system.
                            ``(X) Colon cancer.
                            ``(XI) Liver cancer.
                            ``(XII) Skin cancer.
                            ``(XIII) Lung cancer.
                    ``(iv) Any other cancer the contraction of which 
                the Secretary of Labor through regulations determines 
                to be related to the hazards to which an employee in 
                fire protection activities may be subject.
            ``(B) Regardless of the length of time an employee in fire 
        protection activities has been employed, any uncommon 
        infectious disease, including but not limited to tuberculosis, 
        hepatitis A, B, or C, the human immunodeficiency virus (HIV), 
        and any other uncommon infectious disease the contraction of 
        which the Secretary of Labor through regulations determines to 
        be related to the hazards to which an employee in fire 
        protection activities may be subject.''.
    (c) Report.--Not later than 5 years after the date of enactment of 
this Act, the National Institute of Occupational Safety and Health in 
the Centers for Disease Control and Prevention shall examine the 
implementation of this Act and appropriate scientific and medical data 
related to the health risks associated with firefighting and submit to 
Congress a report which shall include--
            (1) an analysis of the injury claims made under this Act;
            (2) an analysis of the available research related to the 
        health risks associated with firefighting; and
            (3) recommendations for any administrative or legislative 
        actions necessary to ensure that those diseases most associated 
        with firefighting are included in the presumption created by 
        this Act.
    (d) Effective Date.--The amendment made by this section applies to 
an injury that is first diagnosed or a death that occurs, on or after 
the date of enactment of this Act.

Ex Output:
Federal Firefighters Fairness Act of 2011- Provides that: (1) specified diseases, including heart disease, lung disease, tuberculosis, hepatitis, human immunodeficiency virus, and specified cancers, of federal employees in fire protection activities shall be presumed to be proximately caused by such employment if the employee is diagnosed with the disease within 10 years of the last active date of employment in fire protection activities; (2) the disability or death of such an employee due to such a disease shall be presumed to result from personal injury sustained while in the performance of duty; and (3) such presumptions may be rebutted by a preponderance of the evidence.

Defines an "employee in fire protection activities" as a firefighter, paramedic, emergency medical technician, rescue worker, ambulance personnel, or hazardous material worker, who: (1) is trained in fire suppression; (2) has the legal authority and responsibility to engage in fire suppression; (3) is engaged in the prevention, control, and extinguishment of fires or response to emergency situations where life, property, or the environment is at risk; and (4) performs such activities as a primary responsibility of his or her job.

Directs the National Institute of Occupational Safety and Health in the Centers for Disease Control and Prevention (CDC) to examine the implementation of this Act and appropriate scientific and medical data related to the health risks associated with firefighting and to report to Congress on: (1) an analysis of the injury claims made under this Act; (2) an analysis of the available research related to the health risks associated with firefighting; and (3) recommendations for any administrative or legislative actions necessary to ensure that those diseases most associated with firefighting are included in the presumption created by this Act.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Personal Philanthropy Account Act of 
2005''.

SEC. 2. PERSONAL PHILANTHROPY ACCOUNTS.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. PERSONAL PHILANTHROPY ACCOUNTS.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction for the taxable year an amount equal to 
the aggregate amount paid in cash during such taxable year by or on 
behalf of such individual to a personal philanthropy account of such 
individual.
    ``(b) Personal Philanthropy Account.--For purposes of this section, 
the term `personal philanthropy account' means a trust created or 
organized in the United States exclusively for the purpose of making 
distributions for the charitable purposes designated by an individual 
who is the account holder of the trust (and designated as an personal 
philanthropy account at the time created or organized), but only if the 
written governing instrument creating the trust meets the following 
requirements:
            ``(1) No contribution will be accepted unless it is in 
        cash.
            ``(2) The trustee is a bank (as defined in section 408(n)), 
        community foundation, or another person who demonstrates to the 
        satisfaction of the Secretary that the manner in which that 
        person will administer the trust will be consistent with the 
        requirements of this section or who has so demonstrated with 
        respect to any personal philanthropy account and who is not 
        disqualified under subsection (f).
            ``(3) No part of the trust assets will be invested in life 
        insurance contracts.
            ``(4) The assets of the trust shall not be commingled with 
        other property except in a common trust fund or common 
        investment fund.
    ``(c) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Default distribution rules.--
                    ``(A) In general.--No account shall be treated as a 
                personal philanthropy account unless at all times there 
                are in effect qualified default charitable organization 
                designations under subparagraphs (B) and (C).
                    ``(B) Qualified default charitable organization 
                designation.--For purposes of subparagraph (A), a 
                qualified default charitable organization designation 
                in effect under this subparagraph is the designation by 
                the account holder of an organization to which the 
                remainder of such account may be made in the form of a 
                qualified philanthropy payment upon the death of the 
                account holder in any case in which the account holder 
                fails to provide by will or other suitable estate 
                document for the distribution of the assets of such 
                account.
                    ``(C) Trustee designation.--For purposes of 
                subparagraph (A), a qualified default charitable 
                organization designation in effect under this 
                subparagraph is the designation by the trustee of the 
                personal philanthropy account of an organization to 
                which a payment under subparagraph (B) will be made if 
                the organization designated under subparagraph (B) is 
                not qualified to receive a qualified philanthropy 
                payment at the time of such payment.
            ``(2) Minimum distribution requirements.--
                    ``(A) In general.--No account shall be treated as a 
                personal philanthropy account for a taxable year unless 
                such account meets the minimum distribution 
                requirements for such taxable year.
                    ``(B) Minimum distribution requirement.--An account 
                meets the minimum distribution requirements for a 
                taxable year if the aggregate distributions from the 
                account for the taxable year are not less than 5 
                percent of the balance of such account as of the last 
                day of the preceding taxable year.
                    ``(C) Exception for accounts with a balance of less 
                than $10,000.--Subparagraph (A) shall not apply to any 
                account for a taxable year if the balance of such 
                account as of the last day of the preceding taxable 
                year is less than $10,000.
            ``(3) Denial of deduction to dependents.--No deduction 
        shall be allowed under this section to any individual with 
        respect to whom a deduction under section 151 is allowable to 
        another taxpayer for a taxable year beginning in the calendar 
        year in which such individual's taxable year begins.
            ``(4) Community foundation.--For purposes of this section, 
        the term `community foundation' means a non-sectarian 
        organization--
                    ``(A) whose long-term goal is to build permanent, 
                named component funds established by many separate 
                donors for the broad-based charitable benefit of the 
                residents of a defined geographic area, and
                    ``(B) which--
                            ``(i) is described in section 501(c)(3) and 
                        exempt from tax under section 501(a),
                            ``(ii) is not a private foundation, and
                            ``(iii) is not controlled directly or 
                        indirectly by one or more disqualified persons 
                        (as defined in section 4946, determined without 
                        regard to subsection (a)(1)(B) thereof).
    ``(d) Tax Treatment of Distributions.--
            ``(1) In general.--Any distribution from a personal 
        philanthropy account shall be includible in the gross income of 
        the account holder in the manner as provided in section 72.
            ``(2) Qualified philanthropy payments.--
                    ``(A) In general.--No amount shall be includible in 
                gross income under paragraph (1) to the extent that 
                such distribution is a qualified philanthropy payment.
                    ``(B) Qualified philanthropy payment defined.--For 
                purposes of this section, the term `qualified 
                philanthropy payment' means a distribution from a 
                personal philanthropy account--
                            ``(i) which is made, pursuant to a request 
                        by the account holder, by the trustee of the 
                        account within 30 days after receipt by the 
                        trustee of a certification under subparagraph 
                        (C), and
                            ``(ii) which is paid for a purpose 
                        specified in section 170(c).
                A trustee who fails to meet the 30-day requirement of 
                clause (i) shall be subject to disqualification as a 
                trustee.
                    ``(C) Organization certification.--For purposes of 
                subparagraph (B)(i), a certification under this 
                subparagraph is a certification by an organization 
                pursuant to a written request by the trustee of a 
                personal philanthropy account that the organization is 
                an organization which--
                            ``(i) is described in section 501(c)(3) and 
                        exempt from tax under section 501(a), and
                            ``(ii) is not a personal philanthropy 
                        account.
                    ``(D) Coordination with charitable contributions.--
                            ``(i) No deduction shall be allowed under 
                        sections 170, 642(c), 2055, 2106(a)(2), or 2522 
                        for any amount excluded from gross income under 
                        subparagraph (A),
                            ``(ii) under regulations, the amount 
                        allowable as a deduction under sections 170, 
                        642(c), 2055, 2106(a)(2), or 2522 (as 
                        appropriate) for the taxable year (without 
                        regard to this clause) shall be reduced by the 
                        amount excluded from gross income for the 
                        taxable year under subparagraph (A), and
                            ``(iii) section 170(d) shall not apply to 
                        any amount excluded from gross income under 
                        subparagraph (A).
            ``(3) Rollover contributions.--
                    ``(A) In general.--Paragraph (1) shall not apply to 
                any amount paid or distributed from a personal 
                philanthropy account to the extent that the amount 
                received is paid, not later than the 60th day after the 
                date of such payment or distribution, into another 
                personal philanthropy account of the same account 
                holder. The preceding sentence shall not apply to any 
                payment or distribution if it applied to any prior 
                payment or distribution during the 12-month period 
                ending on the date of the payment or distribution.
                    ``(B) Heir.--Paragraph (1) shall not apply to any 
                amount paid or distributed from a personal philanthropy 
                account of a decedent to the extent that the amount 
                received is paid, not later than the 60th day after the 
                date of such payment or distribution, into the personal 
                philanthropy account of an heir of the decedent, as 
                designated by the will of the decedent.
    ``(e) Tax Treatment of Account.--
            ``(1) In general.--A personal philanthropy account shall be 
        exempt from taxation under this subtitle. Notwithstanding the 
        preceding sentence, the personal philanthropy account shall be 
        subject to the taxes imposed by section 511 (relating to 
        imposition of tax on unrelated business income of charitable 
        organizations).
            ``(2) Account terminations.--Rules similar to the rules of 
        paragraphs (2) and (4) of section 408(e) shall apply to any 
        personal philanthropy account.
    ``(f) Disqualification of Trustee.--The trustee of a personal 
philanthropy account shall not be qualified to be a trustee of such 
account after a final determination by the Secretary that the trustee 
has disbursed more than 10 percent of its payments from personal 
philanthropy accounts to non-qualifying organizations in a calendar 
year.
    ``(g) Reports.--The trustee of a personal philanthropy account 
shall make such reports regarding such account to the Secretary and to 
the holder the account with respect to contributions, distributions, 
and such other matters as the Secretary may require. The reports 
required by this subsection shall be filed at such time and in such 
manner and furnished to such individuals at such time and in such 
manner as may be required.''.
    (b) Deduction Allowed Whether or not Individual Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting before the flush sentence at the end the following new 
paragraph:
            ``(21) Personal philanthropy accounts.--The deduction 
        allowed under section 224.''.
    (c) Exclusion for Employer Contributions to Personal Philanthropy 
Accounts.--
            (1) In general.--Part III of subchapter B of chapter 1 of 
        such Code is amended by inserting after section 139A the 
        following new section:

``SEC. 139B. CONTRIBUTIONS BY EMPLOYER TO PERSONAL PHILANTHROPY 
              ACCOUNTS.

    ``(a) In General.--Gross income of an employee does not include 
contributions by the employer to the personal philanthropy account of 
the employee.
    ``(b) Personal Philanthropy Account.--For purposes of this section, 
the term `personal philanthropy account' shall have the meaning given 
to such term by section 224.
    ``(c) Exclusion not to Exceed Compensation.--
            ``(1) Employees.--The amount excluded from gross income by 
        subsection (a) with respect to an employee shall not exceed 
        such employee's wages, salaries, tips, and other employee 
        compensation which are attributable to such employee's 
        employment by the employer referred to in such subsection.
            ``(2) Self-employed individuals.--The amount excluded from 
        gross income by subsection (a) for contributions with respect 
        to an individual who is self employed shall not exceed such 
        individual's earned income (as defined in section 401(c)(2)) 
        derived by the taxpayer from the trade or business with respect 
        to which the individual is self-employed.
            ``(3) Community property laws not to apply.--The 
        limitations under this subsection shall be determined without 
        regard to community property laws.''.
            (2) Conforming amendments.--
                    (A) Section 3121(a) of such Code is amended by 
                striking ``or'' at the end of paragraph (21), by 
                striking the period at the end of paragraph (22) and 
                inserting ``; or '', and by inserting after paragraph 
                (22) the following new paragraph:
            ``(23) any payment made to a personal philanthropy account 
        (as defined in section 224) of an employee.''.
                    (B) Section 3231(e) of such Code is amended by 
                adding at the end the following new paragraph:
            ``(13) Personal philanthropy account contributions.--The 
        term `compensation' shall not include any payment made to a 
        personal philanthropy account (as defined in section 224) of an 
        employee.''.
                    (C) Section 3306(b) of such Code is amended by 
                striking ``or'' at the end of paragraph (18), by 
                striking the period at the end of paragraph (19) and 
                inserting ``; or'', and by inserting after paragraph 
                (19) the following new paragraph:
            ``(20) any payment made to a personal philanthropy account 
        (as defined in section 224) of an employee.''.
                    (D) Section 3401(a) of such Code is amended by 
                striking ``or'' at the end of paragraph (21), by 
                striking the period at the end of paragraph (22) and 
                inserting ``; or'', and by inserting after paragraph 
                (22) the following new paragraph:
            ``(23) any payment made to a personal philanthropy account 
        (as defined in section 224) of an employee.''.
                    (E) Section 6051(a) of such Code is amended by 
                striking ``and'' at the end of paragraph (12), by 
                striking the period at the end of paragraph (13) and 
                inserting ``, and'', and by inserting after paragraph 
                (13) the following new paragraph:
            ``(14) the amount contributed to any personal philanthropy 
        account (as defined in section 224) of such employee or such 
        employee's spouse.''.
    (d) Prohibited Transactions.--
            (1) Exception for taxable distributions from personal 
        philanthropy accounts.--Subsection (c) of section 4975 of such 
        Code (defining to prohibited transaction) is amended by adding 
        at the end the following new paragraph:
            ``(7) Special rule for personal philanthropy accounts.--An 
        individual for whose benefit a personal philanthropy account is 
        established and any contributor to such account shall be exempt 
        from the tax imposed by this section with respect to any 
        transaction concerning such account (which would otherwise be 
        taxable under this section) if section 224(d) applies with 
        respect to such transaction.''.
            (2) Plan defined.--Paragraph (1) of section 4975(e) of such 
        Code is amended by striking ``or'' at the end of subparagraph 
        (F), by striking the period at the end of subparagraph (G) and 
        inserting ``, or'', and by inserting after subparagraph (G) the 
        following new subparagraph:
                    ``(H) a personal philanthropy account described in 
                section 224.''.
    (e) Penalty on Failure to Report.--Paragraph (2) of section 6693(a) 
of such Code (relating to provisions) is amended by striking ``and'' at 
the end of subparagraph (D), by striking the period at the end of 
subparagraph (E) and inserting ``, and'', and by inserting after 
subparagraph (E) the following new subparagraph:
                    ``(F) section 224(f) (relating to personal 
                philanthropy accounts).''.
    (f) Conforming Amendment.--Paragraph (2) of section 26(b) of such 
Code is amended by striking ``and'' at the end of subparagraph (R), by 
striking the period at the end of subparagraph (S) and inserting ``, 
and'', and by adding at the end the following new subparagraph:
                    ``(T) section 224(d)(3) relating to (relating to 
                additional tax with respect to distributions not used 
                for charitable contribution purposes).''.
    (g) Clerical Amendments.--
            (1) The table of sections for part VII of subchapter B of 
        chapter 1 of such Code is amended by redesignating the item 
        relating to section 224 as an item relating to section 225 and 
        by inserting after the item relating to section 223 the 
        following new item:

``Sec. 224. Personal philanthropy accounts.''.
            (2) The table of sections for part III of subchapter B of 
        chapter 1 of such Code is amended by inserting after the item 
        relating to section 139A the following new item:

``Sec. 139B. Contributions by employer to personal philanthropy 
                            accounts.''.
    (h) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.

Ex Output:

Personal Philanthropy Account Act of 2005 - Amends the Internal Revenue Code to allow a tax deduction (whether or not the taxpayer itemizes deductions) for cash contributions to a personal philanthropy account. Defines "personal philanthropy account" as a tax-exempt trust created to make distributions for charitable purposes. Sets forth rules providing for default charitable distributions in the event of an account holder's death and minimum annual distribution requirements.

Allows an exclusion from the gross income of an employee for contributions made by an employer to the employee's personal philanthropy account.