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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Empowering Parents and Teachers for 
a Drug-Free Education Act of 2004''.

SEC. 2. FINDINGS.

    The Congress finds as follows:
            (1) Fifty-four percent of high school seniors in 2001 had 
        used an illicit drug in their lifetime.
            (2) Forty-two percent of 12th graders, 37 percent of 10th 
        graders, and 20 percent of 8th graders in 2001 had used an 
        illicit drug in the past year.
            (3) Eighty percent of 12th graders, 70 percent of 10th 
        graders, and 51 percent of 8th graders in 2001 had used alcohol 
        in their lifetime.
            (4) Sixty-four percent of 12th graders, 48 percent of 10th 
        graders, and 23 percent of 8th graders in 2001 had been 
        intoxicated.
            (5) Use of 3,4-methylenedioxy methamphetamine (commonly 
        referred to as ``MDMA'' or ``ecstasy'') by 12th graders 
        increased from 6 percent in 1998 to 11.7 percent in 2001.
            (6) Schoolchildren who use and abuse addictive illicit 
        drugs or alcohol increase the risk to the health and safety of 
        all students and impact the learning environment of the school 
        because--
                    (A) use of illicit drugs or alcohol can lead to 
                serious health effects, the development of life-
                threatening diseases, and even death;
                    (B) use of illicit drugs like marijuana or ecstasy 
                kills brain cells in the learning centers of the brain, 
                directly impacting a student's ability to learn in 
                school;
                    (C) chemicals left in the central nervous system 
                after using marijuana cause the brain to be irritated 
                and uncontrollable, resulting in disruptive behavior in 
                the classroom;
                    (D) students who smoke cigarettes or use other 
                illicit drugs have been shown to have less desire to 
                learn, resulting in lower grade point averages when 
                compared to other students; and
                    (E) students who use illicit drugs or alcohol have 
                a higher rate of breaking school rules.

SEC. 3. DRUG-FREE SCHOOL DEMONSTRATION PROGRAMS.

    (a) Demonstration Programs.--Part A of title IV of the Elementary 
and Secondary Education Act of 1965 (20 U.S.C. 7101 et seq.; also known 
as the ``Safe and Drug-Free Schools and Communities Act'') is amended--
            (1) by redesignating subpart 4 as subpart 5; and
            (2) by inserting after subpart 3 the following:

          ``Subpart 4--Drug-Free School Demonstration Programs

``SEC. 4145. DRUG-FREE SCHOOL DEMONSTRATION PROGRAMS.

    ``(a) Grants.--The Secretary may make grants to local educational 
agencies and private schools to establish drug-free school 
demonstration programs described in subsection (b).
    ``(b) Requirements.--A grant may be made under subsection (a) only 
if the local educational agency or private school involved agrees to 
use the funds received under the grant to establish a drug-free school 
demonstration program that--
            ``(1) includes, consistent with the fourth amendment to the 
        Constitution of the United States, random drug testing of 
        students;
            ``(2) requires that any such testing be conducted using 
        only drug tests approved by the Food and Drug Administration;
            ``(3) requires that any analysis of such testing be 
        conducted by a drug-testing laboratory certified by the 
        Substance Abuse and Mental Health Services Administration, or 
        approved by the College of American Pathologists, for forensic 
        drug testing;
            ``(4) requires a review of each positive test result by a 
        medical review officer;
            ``(5) prohibits any disclosure to law enforcement officials 
        of the results of the random drug testing;
            ``(6) requires that drug-testing records be kept strictly 
        confidential in accordance with subsection (c);
            ``(7) requires, upon the submission of a report by a 
        medical review officer under subsection (c)(3) relating to a 
        preliminary positive test result, the destruction of all 
        records relating to the result if the medical review officer 
        does not confirm the result;
            ``(8) requires the destruction of all records relating to 
        drug or alcohol testing of a student when the student graduates 
        or otherwise leaves the local educational agency or private 
        school involved;
            ``(9) ensures that the parents of the students to be tested 
        are informed in detail about the random drug-testing program;
            ``(10) provides parents the right to withdraw their child 
        from participation in the random drug-testing program, and 
        ensures that parents receive notification of such right at the 
        beginning of every school year;
            ``(11) includes a clear, written policy on school behavior 
        that--
                    ``(A) prohibits students from attending school or 
                school activities under the influence of illegal drugs 
                or alcohol;
                    ``(B) prohibits the use or possession of illegal 
                drugs in school; and
                    ``(C) sets forth the consequences of violating the 
                prohibitions described in subparagraphs (A) and (B);
            ``(12) provides drug and alcohol abuse prevention training 
        for a total of not less than 2 hours for each student and staff 
        member of the local educational agency or private school 
        involved;
            ``(13) provides student access to a student assistance 
        program, including confidential assessment, referral, and 
        short-term problem resolution; and
            ``(14) provides continuing alcohol, tobacco, and drug abuse 
        prevention education.
    ``(c) Privacy Protection.--Each drug-free school demonstration 
program established with assistance made available under this section 
shall--
            ``(1) include, as reasonably necessary and appropriate, 
        practices and procedures to ensure the confidentiality of 
        student drug test results and of any participation by a student 
        in a treatment or rehabilitation program;
            ``(2) prohibit the mandatory disclosure of medical 
        information by a student unless the student tests positive for 
        drugs; and
            ``(3) require a medical review officer reviewing student 
        drug test results to report the final results of such tests in 
        writing and in a manner designed to ensure the confidentiality 
        of the results.
    ``(d) Technical Assistance.--To the extent or in the amounts 
provided in advance in appropriations Acts, the Secretary may enter 
into contracts with public and private entities to provide assistance 
related to carrying out the drug-free school demonstration programs 
established pursuant to this section.
    ``(e) Applications.--To seek a grant under this section, a local 
educational agency or private school shall submit an application to the 
Secretary at such time, in such manner, and containing such information 
as the Secretary may require.
    ``(f) Definitions.--For purposes of this section:
            ``(1) The term `medical review officer'--
                    ``(A) means a licensed physician with knowledge of 
                substance abuse disorders; and
                    ``(B) does not include any--
                            ``(i) employee of the school involved; or
                            ``(ii) employee or agent of, or any person 
                        having a financial interest in, the laboratory 
                        for which the drug test results are being 
                        reviewed.
            ``(2) The term `student' means any individual enrolled on 
        school records as eligible to attend, or actually attending, 
        school for educational purposes in any of grades 8 through 
        12.''.
    (b) Report.--Not later than 18 months after the date of the 
enactment of this Act, the Secretary of Education shall submit to the 
Congress a report on the results of the drug-free school demonstration 
programs established with assistance under this section.
    (c) Authorization of Appropriations.--Section 4003 of the 
Elementary and Secondary Education Act of 1965 (20 U.S.C. 7103) is 
amended--
            (1) in paragraph (1), by striking ``and'' at the end;
            (2) in paragraph (2), by striking the period at the end and 
        inserting ``; and''; and
            (3) by adding at the end the following:
            ``(3) $25,000,000 for fiscal year 2005, and for each of 
        fiscal years 2006 and 2007, for drug-free school demonstration 
        programs under subpart 4.''.
    (d) Conforming Amendment.--The table of contents at section 2 of 
the Elementary and Secondary Education Act of 1965 is amended--
            (1) by redesignating the item relating to subpart 4 of part 
        A of title IV as the item relating to subpart 5 of part A of 
        title IV; and
            (2) by inserting after the item relating to section 4141 
        the following:

          ``subpart 4--drug-free school demonstration programs
``4145. Drug-free school demonstration programs.''.

Output: Empowering Parents and Teachers for a Drug-Free Education Act of 2004 - Amends the Elementary and Secondary Education Act of 1965 (under provisions which are also known as the Safe and Drug-Free Schools and Communities Act) to authorize the Secretary of Education to make grants to local educational agencies and private schools to establish drug-free school demonstration programs that include random drug testing of students and meet other specified requirements.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Highway Funding Equity Act of 
2005''.

SEC. 2. MINIMUM GUARANTEE.

    Section 105 of title 23, United States Code, is amended--
            (1) by striking subsection (a) and subsections (c) through 
        (f);
            (2) by redesignating subsection (b) as subsection (e);
            (3) by inserting after the section heading the following:
    ``(a) Guarantee.--
            ``(1) In general.--For each of fiscal years 2005 through 
        2009, the Secretary shall allocate among the States amounts 
        sufficient to ensure that the percentage for each State of the 
        total apportionments for the fiscal year for the National 
        Highway System under section 103(b), the high priority projects 
        program under section 117, the Interstate maintenance program 
        under section 119, the surface transportation program under 
        section 133, metropolitan planning under section 134, the 
        highway bridge replacement and rehabilitation program under 
        section 144, the congestion mitigation and air quality 
        improvement program under section 149, the recreational trails 
        program under section 206, the Appalachian development highway 
        system under subtitle IV of title 40, and the minimum guarantee 
        under this paragraph, equals or exceeds the percentage 
        determined for the State under paragraph (2).
            ``(2) State percentages.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), the percentage for each State 
                referred to in paragraph (1) is the percentage that is 
                equal to 95 percent of the ratio that--
                            ``(i) the estimated tax payments 
                        attributable to highway users in the State paid 
                        into the Highway Trust Fund (other than the 
                        Mass Transit Account) in the most recent fiscal 
                        year for which data are available; bears to
                            ``(ii) the estimated tax payments 
                        attributable to highway users in all States 
                        paid into the Highway Trust Fund (other than 
                        the Mass Transit Account) in the most recent 
                        fiscal year for which data are available.
                    ``(B) Exception.--In the case of a State having a 
                population density of less than 50 individuals per 
                square mile according to the 2000 decennial census, the 
                percentage referred to in paragraph (1) shall be the 
                greater of--
                            ``(i) the percentage determined under 
                        subparagraph (A); or
                            ``(ii) the percentage specified in 
                        subsection (e).
    ``(b) Treatment of Funds.--
            ``(1) Programmatic distribution.--The Secretary shall 
        apportion the amounts made available under this section that 
        exceed $2,800,000,000 so that the amount apportioned to each 
        State under this paragraph for each program referred to in 
        subsection (a)(1) (other than the high priority projects 
        program, metropolitan planning, the recreational trails 
        program, the Appalachian development highway system, and the 
        minimum guarantee under subsection (a)) is equal to the product 
        obtained by multiplying--
                    ``(A) the amount to be apportioned under this 
                paragraph; and
                    ``(B) the ratio that--
                            ``(i) the amount of funds apportioned to 
                        the State for each program referred to in 
                        subsection (a)(1) (other than the high priority 
                        projects program, metropolitan planning, the 
                        recreational trails program, the Appalachian 
                        development highway system, and the minimum 
                        guarantee under subsection (a)) for a fiscal 
                        year; bears to
                            ``(ii) the total amount of funds 
                        apportioned to the State for that program for 
                        the fiscal year.
            ``(2) Remaining distribution.--
                    ``(A) In general.--Subject to subparagraph (B), the 
                Secretary shall apportion the remainder of funds made 
                available under this section to the States, and 
                administer those funds, in accordance with section 
                104(b)(3).
                    ``(B) Inapplicable requirements.--Paragraphs (1), 
                (2), and (3) of section 133(d) shall not apply to 
                amounts apportioned in accordance with this paragraph.
    ``(c) Authorization of Appropriations.--There are authorized to be 
appropriated out of the Highway Trust Fund (other than the Mass Transit 
Account) such sums as are necessary to carry out this section for each 
of fiscal years 2005 through 2009.
    ``(d) Guarantee of 95 Percent Return.--
            ``(1) In general.--For each of fiscal years 2005 through 
        2009, before making any apportionment under this title, the 
        Secretary shall--
                    ``(A) determine whether the sum of the percentages 
                determined under subsection (a)(2) for the fiscal year 
                exceeds 100 percent; and
                    ``(B) if the sum of the percentages exceeds 100 
                percent, proportionately adjust the percentages 
                specified in the table contained in subsection (e) to 
                ensure that the sum of the percentages determined under 
                subsection (a)(1)(B) for the fiscal year equals 100 
                percent.
            ``(2) Eligibility threshold for adjustment.--The Secretary 
        may make an adjustment under paragraph (1) for a State for a 
        fiscal year only if the percentage for the State in the table 
        contained in subsection (e) is equal to or exceeds 95 percent 
        of the ratio determined for the State under subsection 
        (a)(1)(B)(i) for the fiscal year.
            ``(3) Limitation on adjustments.--Adjustments of the 
        percentages in the table contained in subsection (e) in 
        accordance with this subsection shall not result in a total of 
        the percentages determined under subsection (a)(2) that exceeds 
        100 percent.''; and
            (4) in subsection (e) (as redesignated by paragraph (2)), 
        by striking ``subsection (a)'' and inserting ``subsections 
        (a)(2)(B)(ii) and (d)''.

Output: Highway Funding Equity Act of 2005 - Amends Federal highway law to revise Federal highway minimum guarantee requirements.

Requires the Secretary of Transportation, for each of FY 2005 through 2009, to allocate among the States amounts sufficient to ensure that the percentage for each State of the total apportionments for the fiscal year for certain Federal-aid highway programs (including the basic minimum guarantee under this Act) equals or exceeds 95 percent of the ratio that the estimated gas tax payments attributable to highway users in the State paid into the Highway Trust Fund (HTF) bears to such payments attributable to highway users in all States (with a specified exception for any State having a population density of less than 50 individuals per square mile).

Provides for: (1) the programmatic distribution of funds above $2.8 billion for certain Federal-aid highway programs; (2) the apportionment of the remainder of funds to the States; and (3) required adjustments where the sum of State percentages exceeds 100 percent.


Input: Consider Input: SECTION 1. CONSOLIDATION OF LIFE INSURANCE COMPANIES WITH OTHER 
              COMPANIES PERMITTED.

    (a) In General.--Section 1504(b) of the Internal Revenue Code of 
1986 (defining includible corporation) is amended by striking paragraph 
(2) and by redesignating paragraphs (3) through (8) as paragraphs (2) 
through (7), respectively.
    (b) Conforming Amendments.--
            (1) Section 1503 of such Code is amended by striking 
        subsection (c) (relating to special rule for application of 
        certain losses against income of insurance companies taxed 
        under section 801) and by redesignating subsections (d), (e), 
        and (f) as subsections (b), (c), and (d), respectively.
            (2) Section 1504 of such Code is amended by striking 
        subsection (c) and by redesignating subsections (d), (e), and 
        (f) as subsections (c), (d), and (e), respectively.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2000.
    (d) Phase-In of Application of Certain Losses Against Income of 
Insurance Companies.--For taxable years beginning after December 31, 
2000, and before January 1, 2007--
            (1) In general.--If--
                    (A) an affiliated group includes 1 or more domestic 
                insurance companies each of which is subject to tax 
                under section 801 of the Internal Revenue Code of 1986,
                    (B) the common parent of such group has elected to 
                treat all such companies as includible corporations, 
                and
                    (C) the consolidated taxable income of the members 
                of the group not taxed under such section 801 results 
                in a consolidated net operating loss for such taxable 
                year,
        then, under regulations prescribed by the Secretary of the 
        Treasury or his delegate, the amount of such loss which cannot 
        be absorbed in the applicable carryback periods against the 
        taxable income of such members not taxed under such section 801 
        shall be taken into account in determining the consolidated 
        taxable income of the affiliated group for such taxable year to 
        the extent of the applicable percentage of such loss or the 
        applicable percentage of the taxable income of the members 
        taxed under such section 801, whichever is less. The unused 
        portion of such loss shall be available as a carryover, subject 
        to the same limitations (applicable to the sum of the loss for 
        the carryover year and the loss (or losses) carried over to 
        such year), in applicable carryover years.
            (2) Applicable percentage.--For purposes of paragraph (1), 
        the applicable percentage shall be determined in accordance 
        with the following table:

For taxable years beginning in:     The applicable percentage is:
        2001...................................................     40 
        2002...................................................     50 
        2003...................................................     60 
        2004...................................................     70 
        2005...................................................     80 
        2006...................................................     90.
    (e) Election for Pre-2007 Years of Groups With Insurance 
Companies.--For taxable years beginning after December 31, 2000, and 
before January 1, 2007, the common parent of an affiliated group which 
includes 1 or more domestic insurance companies subject to tax under 
section 801 of such Code may elect to treat all such insurance 
companies as corporations which are not includible corporations within 
the meaning of subsection (b) of section 1504 of such Code, if, as of 
the date of the enactment of this section--
            (1) such affiliated group included 1 or more insurance 
        companies subject to tax under section 801 of such Code, and
            (2) no additional election was in effect under section 
        1504(c)(2) of such Code (as in effect on the day before the 
        date of the enactment of this Act).
    (f) No Carryback Before January 1, 2001.--To the extent that a 
consolidated net operating loss is allowed or increased by reason of 
the amendments made by this section, such loss may not be carried back 
to a taxable year beginning before January 1, 2001.
    (g) Nontermination of Group.--No affiliated group shall terminate 
solely as a result of the amendments made by this section.
    (h) Subsidiary Stock Basis Adjustments.--A parent corporation's 
basis in the stock of a subsidiary corporation shall be adjusted to 
reflect the preconsolidation income, gain, deduction and loss incurred 
during a period when such corporations were members of an affiliated 
group (determined without regard to section 1504(b)(2) of such Code as 
in effect on the day before the date of enactment of this Act) but were 
not included in a consolidated return of such group by operation of 
section 1504(c)(2)(A) of such Code (as in effect on the day before the 
date of the enactment of this Act).
    (i) Waiver of 5-Year Waiting Period.--Under regulations prescribed 
by the Secretary of the Treasury or his delegate, an automatic waiver 
from the 5-year waiting period for reconsolidation provided in section 
1504(a)(3) of such Code shall be granted to any corporation which was 
previously an includible corporation but was subsequently deemed a 
nonincludible corporation as a result of becoming a subsidiary of a 
corporation which was not an includible corporation solely by operation 
of section 1504(c)(2) of such Code (as in effect on the day before the 
date of the enactment of this Act).


Output: Amends the Internal Revenue Code to include life insurance companies as an "includible corporation" for purposes of filing consolidated tax returns.Permits an affiliated group which includes at least one domestic insurance company that elects to file a consolidated return rather than pay tax under certain life insurance provisions to use a phased-in percentage of insurance company net operating loss in determining its own taxable income. (Permits unused loss carryover.)Provides for: (1) subsidiary stock basis adjustment; and (2) waiver of the five-year reconsolidation waiting period for certain formerly includible corporations which became nonincludible as a result of becoming a subsidiary of a nonincludible life insurance company.