instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Boko Haram Disarmament and Northeast 
Nigeria Recovery Act of 2014''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) On the night of April 14, 2014, 276 female students, 
        most of them between 15 and 18 years old, were abducted by Boko 
        Haram from the Chibok Government Girls Secondary School, a 
        boarding school located in Borno state in the Federal Republic 
        of Nigeria.
            (2) All public secondary schools in Borno state were closed 
        in March 2014 because of increasing attacks by Boko Haram that 
        killed hundreds of students, but the schoolgirls returned to 
        school, despite the potential dangers, determined to pursue 
        their education.
            (3) Boko Haram has claimed responsibility for subsequent 
        kidnappings in the region.
            (4) Boko Haram leaders have threatened to sell the 
        kidnapped schoolgirls into slavery and according to reports, 
        has previously kept female hostages as slaves and committed 
        sexual violence against them.
            (5) Boko Haram seems determined to carry out sophisticated 
        and deadly attacks and to expand its area of operation.
            (6) Boko Haram has targeted schools, mosques, churches, 
        villages, and agricultural centers, as well as government 
        facilities, in hopes of creating an Islamic state in northern 
        Nigeria.
            (7) There are estimates that Boko Haram has killed more 
        than 4,000 people since 2011, and more than 2,000 people this 
        year alone.
            (8) There is a possibility that many of the girls may have 
        been taken into neighboring countries.
            (9) Boko Haram and other terrorist organizations pose a 
        growing threat to United States interests in the region, as 
        well as to broader regional peace and security.
            (10) In an effort to locate the kidnapped schoolgirls, the 
        United States authorized the deployment of up to 80 military 
        personnel to Chad in order to help with intelligence and 
        surveillance.
            (11) The United States military have provided training, 
        equipment, and other support for counter-terrorism units in the 
        Sahel region to combat Al Qaeda affiliates and related groups 
        in Africa.
            (12) Cameroon, Niger, and Chad have deployed troops in an 
        effort to secure their borders against Boko Haram.
            (13) The United States named several individuals linked to 
        Boko Haram as Specially Designated Global Terrorists in 2012 
        and designated Boko Haram as a Foreign Terrorist Organization 
        in November 2013.
            (14) On May 22, 2014, the United Nations Security Council 
        added Boko Haram to the 1267 sanctions list, a list of Al 
        Qaeda-linked terrorist organizations subject to weapons 
        embargoes, travel bans, and asset freezes.
            (15) The Senate and House have both passed resolutions 
        condemning Boko Haram and the abduction of female students by 
        the group from schools in the northeastern province of Borno in 
        the Federal Republic of Nigeria.

SEC. 3. STATEMENT OF POLICY.

    It is the policy of the United States to work vigorously for a 
lasting resolution to the conflict in northeast Nigeria and other Boko 
Haram-affected areas by--
            (1) eliminating the threat posed by Boko Haram to civilians 
        and regional stability through political, economic, 
        humanitarian, law enforcement, military, and intelligence 
        support for a comprehensive multilateral effort to protect 
        civilians in affected areas and to defeat and demobilize Boko 
        Haram fighters;
            (2) supporting efforts to rescue those individuals who have 
        been abducted by Boko Haram; and
            (3) further supporting comprehensive reconstruction, 
        transitional justice, development and humanitarian programs, 
        and reconciliation efforts.

SEC. 4. REQUIREMENT OF A REGIONAL STRATEGY FOR DEFEATING BOKO HARAM.

    (a) Requirement for Strategy.--Not later than 90 days after the 
date of the enactment of this Act, the President shall develop and 
submit to the appropriate committees of Congress a regional strategy to 
guide United States support for multilateral efforts to protect 
civilians from attacks by Boko Haram, to eliminate the threat to 
civilians and regional stability posed by Boko Haram, and to enforce 
the rule of law and ensure full humanitarian access in areas affected 
by Boko Haram.
    (b) Content of Strategy.--The strategy should include the 
following:
            (1) A plan to work with Nigeria and other international 
        partners to find Boko Haram's kidnapping victims and liberate 
        them and a viable plan to protect civilians and eliminate the 
        threat posed by Boko Haram.
            (2) An interagency framework to plan, coordinate, and 
        execute all diplomatic, economic, intelligence, development, 
        humanitarian, law enforcement, and military elements of United 
        States policy across the region regarding Boko Haram.
            (3) A framework to evaluate the progress and effectiveness 
        of the United States strategy toward eliminating the threat 
        posed by Boko Haram.
    (c) Form.--The strategy under this section shall be submitted in 
unclassified form, but may include a classified annex.

SEC. 5. HUMANITARIAN ASSISTANCE FOR AREAS AFFECTED BY BOKO HARAM.

    (a) Authority.--In accordance with section 491 of the Foreign 
Assistance Act of 1961 (22 U.S.C. 2292) and section 2 of the Migration 
and Refugee Assistance Act of 1962 (22 U.S.C. 2601), the President is 
authorized to provide humanitarian and development assistance to the 
populations in areas affected by Boko Haram.
    (b) Availability of Amounts.--
            (1) In general.--Amounts equivalent to the funds received 
        by the United States Government pursuant to the final judgment 
        in the case specified in paragraph (2) shall, notwithstanding 
        any other provision of law, be made available to carry out this 
        section.
            (2) Case.--The case referred to in paragraph (1) is United 
        States of America v. All Assets Held in Account Number 
        80020796, in name of Doraville Properties Corporation, at 
        Deutsche Bank International, Limited in Jersey, Channel 
        Islands, and All Interest, Benefits, or Assets Traceable 
        Thereto, et al., Case No. 1:13-cv-01832-JDB (D.D.C.).

SEC. 6. ASSISTANCE FOR RECOVERY AND RECONSTRUCTION IN AREAS AFFECTED BY 
              BOKO HARAM.

    (a) Authority.--It is the sense of Congress that the President 
should support efforts by the people of Boko Haram-affected areas and 
the Governments of Nigeria, Chad, Cameroon, and Niger, as security 
conditions permit--
            (1) to assist internally displaced people and returnees in 
        securing durable solutions by spurring economic growth, 
        supporting livelihoods, helping to alleviate poverty, and 
        promoting access to basic services in northeast Nigeria, 
        including education and employment opportunities;
            (2) to enhance the accountability and administrative 
        competency of state and local governance institutions and 
        public agencies in northeast Nigeria with regard to budget 
        management, provision of public goods and services, and related 
        oversight functions;
            (3) to provide all children with a quality basic education 
        while ensuring the safety of students and school faculty;
            (4) to strengthen the operational capacity of the civilian 
        police in Nigeria to enhance public safety, prevent crime and 
        communal and sectarian violence, and deal sensitively with 
        gender-based violence, while strengthening accountability 
        measures to prevent corruption and abuses; and
            (5) to promote programs to address physical harm and 
        psychosocial trauma, including post-traumatic stress disorder.
    (b) Future Year Funding.--It is the sense of Congress that the 
Secretary of State and Administrator of the United States Agency for 
International Development should work with the appropriate committees 
of Congress to increase assistance in future fiscal years to support 
activities described in this section if the Government of Nigeria 
demonstrates a commitment to transparent and accountable reconstruction 
in Boko Haram-affected areas of Nigeria, specifically by--
            (1) increasing oversight activities and reporting to ensure 
        funds used to combat Boko Haram are used efficiently and with 
        minimal waste; and
            (2) committing substantial funds of its own, above and 
        beyond standard budget allocations to state and local 
        governments, for the task of combating Boko Haram and 
        rebuilding those regions affected by Boko Haram attacks.
    (c) Coordination With Other Donor Nations.--The United States 
should work with other donor nations, on a bilateral and multilateral 
basis, to increase contributions for recovery efforts in northeast 
Nigeria and other areas affected by Boko Haram, and strengthen 
accountability mechanisms to ensure the transparent and timely use of 
those funds.
    (d) Termination of Assistance.--It is the sense of Congress that 
the Secretary of State should withhold bilateral assistance to Nigeria 
for the purposes described under this section if the Secretary 
determines that the Government of Nigeria is not committed to 
transparent and accountable reconstruction and reconciliation in the 
Boko Haram-affected areas of Nigeria.

SEC. 7. REPORT.

    (a) Report Required.--Not later than 1 year after the submission of 
the strategy required under section 4, the Secretary of State shall 
prepare and submit to the appropriate committees of Congress a report 
on the progress made toward the implementation of the strategy required 
under section 4 and a description and evaluation of the assistance 
provided under this Act toward the policy objectives described in 
section 3.
    (b) Contents.--The report required under section (a) shall 
include--
            (1) a description and evaluation of actions taken toward 
        the implementation of the strategy required under section 4;
            (2) a description of assistance provided under section 5 
        and section 6;
            (3) an evaluation of bilateral assistance provided to 
        Nigeria and associated programs in light of stated policy 
        objectives; and
            (4) a description of amounts of assistance committed, and 
        amounts provided, to Nigeria during the reporting period by the 
        Government of Nigeria, each donor country, and all relevant 
        organizations.

SEC. 8. DEFINITION.

    In this Act, the term ``appropriate committees of Congress'' 
means--
            (1) the Committee on Appropriations and the Committee on 
        Foreign Affairs of the House of Representatives; and
            (2) the Committee on Appropriations and the Committee on 
        Foreign Relations of the Senate.
answer:
Boko Haram Disarmament and Northeast Nigeria Recovery Act of 2014 - Directs the President to develop and submit to Congress a regional strategy to guide U.S. support for multilateral efforts to: (1) eliminate the threat to civilians and regional stability from Boko Haram, and (2) enforce the rule of law and ensure full humanitarian access in Boko Haram-affected areas. States that such strategy should include a plan to work with Nigeria and other international partners to liberate Boko Haram's kidnapping victims.  Authorizes the President to provide humanitarian and development assistance to the populations in Boko Haram-affected areas. Makes funds available for such assistance pursuant to final judgment of a specified legal case. Expresses the sense of Congress that the President should support efforts by the people of Boko Haram-affected areas and the governments of Nigeria, Chad, Cameroon, and Niger to:   assist internally displaced people and returnees;  enhance the administrative competency of state and local governance institutions and public agencies in northeast Nigeria;  provide all children with a quality basic education while ensuring student and faculty safety;  strengthen the operational capacity of the civilian police in Nigeria, and strengthen measures to prevent corruption; and  promote programs to address physical harm and psychosocial trauma.   Expresses the sense of Congress that:   the Secretary of State and Administrator of the U.S. Agency for International Development (USAID) should work with Congress to increase future assistance to support reconstruction activities if Nigeria demonstrates a commitment to transparent reconstruction in Boko Haram-affected areas of Nigeria, and  the Secretary should withhold assistance if Nigeria is not committed to transparent reconstruction and reconciliation in the Boko Haram-affected areas of Nigeria.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Affordable Mortgage for Homeowners 
Act of 2011''.

SEC. 2. PRINCIPAL REDUCTION OF MORTGAGES OWNED OR GUARANTEED BY FANNIE 
              MAE AND FREDDIE MAC.

    (a) Program Authority.--The Federal National Mortgage Association 
and the Federal Home Loan Mortgage Corporation shall each carry out a 
program under this section to provide for the reduction of the interest 
rates on qualified mortgages on single-family housing owned or 
guaranteed by such enterprises, in accordance with this section and 
policies and procedures that the Director of the Federal Housing 
Finance Agency shall establish.
    (b) Timing.--Each enterprise shall commence the program required 
under subsection (a) upon the expiration of the 90-day period beginning 
upon the date of the enactment of this Act and shall complete all 
reductions of the interest rates of qualified mortgages required under 
the program not later than the expiration of the 12-month period 
beginning upon the commencement of such program.
    (c) Interest Rate Reduction.--In reducing the interest rate on a 
qualified mortgage under a program of an enterprise required under this 
section, the enterprise shall reduce the annual rate of interest 
charged with respect to the outstanding principal obligation of the 
mortgage for the remainder of the term of the mortgage, notwithstanding 
whether the interest rate under the mortgage is otherwise subject to 
adjustment during such mortgage term, to a fixed interest rate that is 
the lesser of--
            (1) 4 percent annually; or
            (2) the rate for a 30-year fixed rate mortgage, as most 
        recently published in the Weekly Primary Mortgage Market Survey 
        of the Federal Home Loan Mortgage Corporation, as of the time 
        of such interest rate reduction for such qualified mortgage.
    (d) Exempt Mortgages.--The Director shall provide that the 
following qualified mortgages shall not be subject to reduction of the 
interest rate under a program under this section:
            (1) Fixed-rate mortgages.--In the case of a qualified 
        mortgage having a rate of interest that is fixed for the entire 
        term of the mortgage, any mortgage having such an interest rate 
        that is a lower than the interest rate determined for the 
        mortgage under subsection (c).
            (2) Adjustable-rate mortgages.--In the case of a mortgage 
        having a rate of interest that is subject to adjustment during 
        the term of the mortgage, any mortgage for which the interest 
        rate cannot, as a result of the terms of the terms and 
        conditions of the mortgage, exceed the interest rate determined 
        for the mortgage under subsection (c) at any time during the 
        term of the mortgage.
    (e) Option to Opt-Out.--Each program of an enterprise required 
under this section shall provide for the enterprise to--
            (1) notify the mortgagor under a qualified mortgage in 
        writing, before the proposed reduction of the interest rate on 
        qualified mortgage of the mortgagor, of--
                    (A) such proposed reduction and the interest rate 
                applicable to the mortgage upon such reduction; and
                    (B) the opportunity, in accordance with paragraph 
                (2), for the mortgagor to request that no such interest 
                rate reduction be applied with respect to such 
                mortgage; and
            (2) forego such interest rate reduction with respect to the 
        qualified mortgage of a mortgagor upon receipt by the 
        enterprise of a request by the mortgagor that no such interest 
        rate reduction be applied with respect to such mortgage.
    (f) Maintenance of Loan Status.--Any reduction of the interest rate 
on a qualified mortgage under a program under this section shall not 
result in the treatment of the modified mortgage as a new mortgage.
    (g) Definitions.--For purposes of this section, the following 
definitions shall apply:
            (1) Director.--The term ``Director'' means the Director of 
        the Federal Housing Finance Agency.
            (2) Enterprise.--The term ``enterprise'' means the Federal 
        National Mortgage Association and the Federal Home Loan 
        Mortgage Corporation.
            (3) Qualified mortgage.--The term ``qualified mortgage'' 
        means a mortgage, without regard to whether the mortgagor is 
        current or in default on payments due under the mortgage, 
        that--
                    (A) is an existing first mortgage that was made for 
                purchase of, or refinancing another first mortgage on, 
                a one- to four-family dwelling, including a condominium 
                or a share in a cooperative ownership housing 
                association, that is occupied by the mortgagor as the 
                principal residence of the mortgagor;
                    (B) is owned or guaranteed by the Federal National 
                Mortgage Association or the Federal Home Loan Mortgage 
                Corporation; and
                    (C) was originated on or before the date of the 
                enactment of this Act.
    (h) Regulations.--The Director shall issue any regulations or 
guidance necessary to carry out the programs required under this 
section not later than the expiration of the 90-day period that begins 
on the date of the enactment of this Act.
answer:
Affordable Mortgage for Homeowners Act of 2011 - Directs the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) each to carry out a program to provide for the reduction of the interest rates on qualified mortgage mortgages (other than fixed-rate or adjustable-rate mortgages) on single-family housing owned or guaranteed by such enterprises, in accordance with policies and procedures that the Director of the Federal Housing Finance Agency (FHFA) shall establish.

Requires each program to provide a procedure for mortgagors to opt-out of an interest rate reduction.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Heavy Truck Tax Fairness Act of 
2010''.

SEC. 2. REPEAL OF EXCISE TAX ON HEAVY TRUCKS AND TRAILERS.

    (a) In General.--Chapter 31 of the Internal Revenue Code of 1986 
(relating to retail excise taxes) is amended by striking subchapter C 
(relating to heavy trucks and trailers).
    (b) Conforming Amendments.--
            (1) Section 4002(d)(2) of such Code is amended by inserting 
        ``(as in effect be the date of the enactment of the Heavy Truck 
        Tax Fairness Act of 2010)'' after ``section 4052(b)''.
            (2) Section 4072(c) of such Code is amended by inserting 
        ``(as in effect be the date of the enactment of the Heavy Truck 
        Tax Fairness Act of 2010)'' after ``section 4053(8)''.
            (3) Section 4221 of such Code is amended--
                    (A) in subsection (a) by striking ``4051, or'', and
                    (B) in subsection (c) by striking ``, 4001(d) or 
                4053(6)'' and inserting ``or 4001(d)''.
            (4) Section 4222(d) of such Code is amended by striking 
        ``4053(6),''.
            (5) Section 4293 of such Code is amended by striking 
        ``section 4051,''.
            (6) Section 6416(b)(6) of such Code is amended--
                    (A) in subparagraph (A) by inserting ``on or before 
                the date of the enactment of Heavy Truck Tax Fairness 
                Act of 2010'' after ``section 4051'', and
                    (B) in subparagraph (B) by inserting ``on or before 
                such date'' after ``section 4051''.
            (7) Section 9503(b)(1) of such Code is amended by striking 
        subparagraph (B) and redesignating subparagraphs (C), (D), and 
        (E) as subparagraphs (B), (C), and (D), respectively.
            (8) The table of subchapters for chapter 31 of such Code is 
        amended by striking the item relating to subchapter C.
    (c) Effective Date.--The amendments made by this section shall 
apply to articles sold by the manufacturer, producer, or importer after 
the date of the enactment of this Act.

SEC. 3. INCREASE IN TAX ON DIESEL FUEL OR KEROSENE.

    (a) In General.--
            (1) Clause (iii) of section 4081(a)(2)(A) of the Internal 
        Revenue Code of 1986 is amended by striking ``24.3 cents'' and 
        inserting ``31.6 cents''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to fuel removed, entered, or sold after the date of 
        the enactment of this Act.
    (b) Floor Stocks Tax.--
            (1) Imposition of tax.--In the case of any taxable liquid 
        which is held on the floor stocks tax date by any person, there 
        is hereby imposed a floor stocks tax equal to the excess of the 
        tax which would be imposed on such liquid under section 4041 or 
        4081 of the Internal Revenue Code of 1986 had the taxable event 
        occurred on the floor stocks tax date over the tax paid under 
        any such section on such liquid.
            (2) Liability for tax and method of payment.--
                    (A) Liability for tax.--A person holding a liquid 
                on the floor stocks tax date to which the tax imposed 
                by paragraph (1) applies shall be liable for such tax.
                    (B) Method of payment.--The tax imposed by 
                paragraph (1) shall be paid in such manner as the 
                Secretary shall prescribe.
                    (C) Time of payment.--The tax imposed by paragraph 
                (1) shall be paid on or before the date which is 6 
                months after the floor stocks tax date.
            (3) Definitions.--For purposes of this subsection--
                    (A) Held by a person.--A liquid shall be considered 
                as held by a person if title thereto has passed to such 
                person (whether or not delivery to the person has been 
                made).
                    (B) Taxable liquid.--The term ``taxable liquid'' 
                means diesel fuel and kerosene (other than aviation-
                grade kerosene).
                    (C) Floor stocks date.--The term ``floor stocks tax 
                date'' means the date of the enactment of this Act.
                    (D) Secretary.--The term ``Secretary'' means the 
                Secretary of the Treasury.
            (4) Exception for exempt uses.--The tax imposed by 
        paragraph (1) shall not apply to taxable liquid held by any 
        person exclusively for any use to the extent a credit or refund 
        of the tax imposed by a section of such Code is allowable for 
        such use.
            (5) Exception for fuel held in vehicle tank.--No tax shall 
        be imposed by paragraph (1) on taxable liquid held in the tank 
        of a motor vehicle or motorboat.
            (6) Exception for certain amounts of fuel.--
                    (A) In general.--No tax shall be imposed by 
                paragraph (1) on any liquid held on the floor stocks 
                tax date by any person if the aggregate amount of 
                liquid held by such person on such date does not exceed 
                2,000 gallons. The preceding sentence shall apply only 
                if such person submits to the Secretary (at the time 
                and in the manner required by the Secretary) such 
                information as the Secretary shall require for purposes 
                of this subparagraph.
                    (B) Exempt fuel.--For purposes of subparagraph (1), 
                there shall not be taken into account fuel held by any 
                person which is exempt from the tax imposed by 
                paragraph (1) by reason of paragraph (4) or (5).
                    (C) Controlled groups.--For purposes of this 
                section--
                            (i) Corporations.--
                                    (I) In general.--All persons 
                                treated as a controlled group shall be 
                                treated as 1 person.
                                    (II) Controlled group.--The term 
                                ``controlled group'' has the meaning 
                                given to such term by subsection (a) of 
                                section 1563 of such Code; except that 
                                for such purposes the phrase ``more 
                                than 50 percent'' shall be substituted 
                                for the phrase ``at least 80 percent'' 
                                each place it appears in such 
                                subsection.
                            (ii) Nonincorporated persons under common 
                        control.--Under regulations prescribed by the 
                        Secretary, principles similar to the principles 
                        of clause (i) shall apply to a group of persons 
                        under common control where 1 or more of such 
                        persons is not a corporation.
            (7) Other laws applicable.--All provisions of law, 
        including penalties, applicable with respect to the taxes 
        imposed by chapter 31 or 32 of such Code shall, insofar as 
        applicable and not inconsistent with the provisions of this 
        section, apply with respect to the floor stock taxes imposed by 
        paragraph (1) to the same extent as if such taxes were imposed 
        by such chapter.
answer:

Heavy Truck Tax Fairness Act of 2010 - Amends the Internal Revenue Code to: (1) repeal the excise tax on heavy trucks and trailers sold at retail; (2) increase the rate of tax on diesel fuel or kerosene to 31.6 cents per gallon; and (3) impose a floor stocks tax with respect to certain taxable fuels..