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 ``Motorcoach Safety, Accountability, 
and Technology Act of 2013''.

SEC. 2. BRAKE PERFORMANCE INSPECTIONS.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations to ensure that an 
individual conducts, before each trip of a motorcoach carried out by a 
provider of motorcoach services, a brake performance inspection for 
that motorcoach to ensure that the brake performance satisfies all 
requirements under Federal law.

SEC. 3. BRAKE MONITORING SYSTEMS.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations that--
            (1) establish minimum performance standards for any 
        electronic system onboard a motorcoach that is used to monitor 
        the performance of an air brake system of that motorcoach; and
            (2) require that each motorcoach with an air brake system, 
        if manufactured after the date that is 2 years after the 
        effective date of the standards established under paragraph 
        (1), be equipped with such an electronic system.

SEC. 4. AUTOMATIC EMERGENCY BRAKING AND COLLISION WARNING SYSTEMS.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations requiring that each 
motorcoach manufactured after the effective date of such regulations be 
equipped with--
            (1) an automatic emergency braking system; and
            (2) a collision warning system.

SEC. 5. LANE DEPARTURE WARNING SYSTEMS.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations requiring that each 
motorcoach manufactured after the effective date of such regulations, 
and with a gross vehicle weight rating of more than 10,000 pounds, be 
equipped with a lane departure warning system.

SEC. 6. SPEED LIMITING DEVICES.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations requiring that each 
motorcoach manufactured after the effective date of such regulations be 
equipped with a device that limits the speed at which the motorcoach 
may travel to not more than 70 miles per hour.

SEC. 7. ADDITIONAL REGULATION REQUIREMENTS.

    In issuing regulations under sections 3, 4, 5, and 6 of this Act, 
the Secretary of Transportation shall--
            (1) require that the technologies mandated for motorcoaches 
        under those sections be tamper resistant; and
            (2) establish a process for certifying compliance with the 
        regulations.

SEC. 8. RETROFITTING.

    (a) Study.--The Secretary of Transportation shall conduct a study 
on the feasibility of requiring that motorcoaches, if not manufactured 
with the technologies referenced in sections 3, 4, 5, and 6 of this 
Act, be retrofitted with such technologies.
    (b) Report.--Not later than 3 years after the date of enactment of 
this Act, the Secretary shall submit to Congress a report on the 
findings of the study conducted under subsection (a).

SEC. 9. REGROOVED, RECAPPED, AND RETREADED TIRES.

    Not later than 3 years after the date of enactment of this Act, the 
Secretary of Transportation shall issue regulations that establish 
standards for the use of regrooved, recapped, or retreaded tires on a 
motorcoach.

SEC. 10. MOTOR CARRIER SAFETY ASSISTANCE PROGRAM.

    Section 31102(b)(2) of title 49, United States Code, is amended by 
striking subparagraph (X) and inserting the following:
                    ``(X) except in the case of an imminent or obvious 
                safety hazard, ensures that an inspection of a vehicle 
                transporting passengers for a motor carrier of 
                passengers is conducted at a station, terminal, border 
                crossing, maintenance facility, destination, weigh 
                station, rest stop, turnpike service area, or a 
                location where adequate food, shelter, and sanitation 
                facilities are available for passengers and reasonable 
                accommodation is available for passengers with 
                disabilities; and''.

SEC. 11. DEFINITIONS.

    In this Act, the following definitions apply:
            (1) Motorcoach.--The term ``motorcoach'' has the meaning 
        given that term in section 32702(6) of MAP-21, except that the 
        reference in such section to section 3038(a)(3) of the 
        Transportation Equity Act for the 21st Century (49 U.S.C. 5310 
        note) shall be treated as referring to such section 3038(a)(3) 
        as in effect on the day before the date of enactment of MAP-21.
            (2) Provider of motorcoach services.--The term ``provider 
        of motorcoach services'' has the meaning given that term in 
        section 32702(10) of MAP-21, except that the term 
        ``motorcoach'', as used in such section, shall be treated as 
        having the meaning given such term under paragraph (1) of this 
        section.

Output: Motorcoach Safety, Accountability, and Technology Act of 2013 - Directs the Secretary of Transportation (DOT) to issue regulations to ensure that an individual conducts a brake performance inspection before each motorcoach trip to ensure that the brake performance satisfies all federal law requirements. Directs the Secretary to issue regulations to: (1) establish minimum performance standards for onboard electronic air brake monitoring systems for motorcoaches, (2) require motorcoaches to be equipped with automatic emergency braking and collision warning systems, (3) require motorcoaches with a gross vehicle weight rating of more than 10,000 pounds to be equipped with a lane departure warning system, and (4) require motorcoaches to be equipped with a device to limit maximum speed to 70 miles per hour. Requires the Secretary to make such technologies tamper resistant. Directs the Secretary to study the feasibility of requiring motorcoaches be retrofitted with such technologies. Directs the Secretary to issue regulations to establish standards for motorcoaches to use regrooved, recapped, or retreaded tires. Revises Motor Carrier Safety Assistance Program requirements.  Requires the Secretary to approve plans under which states agree to assume responsibility for improving motor carrier safety and adopt and to enforce commercial motor vehicle safety, hazardous materials transportation safety, or compatible regulations, standards, and orders if the plan ensures that (except in the case of an imminent or obvious safety hazard) an inspection of a passenger motorcoach is conducted at a station, terminal, border crossing maintenance facility, and destination (as under current law), but also a weigh station, rest stop, turnpike service area, or other location where adequate food, shelter, and sanitation facilities are available for passengers as well as passengers with disabilities. 


Input: Consider Input: SECTION 1. CERTAIN ENTRIES OF EDUCATIONAL TOYS ENTERED IN JULY 17 
              THROUGH OCTOBER 30, 2004.

    (a) In General.--Notwithstanding section 514 of the Tariff Act of 
1930 (19 U.S.C. 1514) or any other provision of law, upon proper 
request filed with the Bureau of Customs and Border Protection within 
180 days after the date of the enactment of this Act, the Bureau of 
Customs and Border Protection shall liquidate or reliquidate each entry 
described in subsection (c) as duty free.
    (b) Refund of Amounts Owed.--Any amounts owed by the United States 
pursuant to a request for liquidation or reliquidation of an entry 
under subsection (a) shall be paid with interest not later than 180 
days after the date on which the request is made.
    (c) Affected Entries.--The entries referred to in subsection (a) 
are as follows:


 
 
 
    Entry number                         Date of entry
  442-1802572-2........................    07/18/04
  442-1803331-2........................    07/20/04
  442-1803174-6........................    07/21/04
  442-1804156-2........................    07/23/04
  442-1803489-8........................    07/24/04
  442-1804516-7........................    07/25/04
  442-1804749-4........................    07/27/04
  442-1804638-9........................    07/27/04
  442-1805027-4........................    07/29/04
  442-1805377-3........................    07/30/04
  442-1805763-4........................    07/30/04
  442-1805828-5........................    08/01/04
  442-1805824-4........................    08/01/04
  442-1805841-8........................    08/02/04
  442-2141021-8........................    08/02/04
  442-1806261-8........................    08/05/04
  442-1806455-6........................    08/05/04
  442-1806970-4........................    08/08/04
  442-1806964-7........................    08/08/04
  442-1807049-6........................    08/09/04
  442-1807234-4........................    08/11/04
  442-1806849-0........................    08/12/04
  442-1807715-2........................    08/15/04
  442-1807718-6........................    08/15/04
  442-1807719-4........................    08/15/04
  442-1808430-7........................    08/16/04
  442-1808431-5........................    08/17/04
  442-1808546-0........................    08/17/04
  442-1808351-5........................    08/19/04
  442-1808353-1........................    08/19/04
  442-1808695-5........................    08/19/04
  442-1808356-4........................    08/20/04
  442-1808550-2........................    08/21/04
  442-1808554-4........................    08/21/04
  442-1809042-9........................    08/24/04
  442-1810838-7........................    08/28/04
  442-1810808-0........................    08/28/04
  442-1810378-4........................    08/29/04
  442-2142883-0........................    08/29/04
  442-1810398-2........................    08/30/04
  442-1811010-2........................    08/30/04
  442-1811059-9........................    08/31/04
  442-1811069-8........................    08/31/04
  442-1811089-6........................    08/31/04
  442-2142933-3........................    08/31/04
  442-1811103-5........................    09/02/04
  442-1811109-2........................    09/02/04
  442-1811373-4........................    09/03/04
  442-1811385-8........................    09/05/04
  442-1811387-4........................    09/05/04
  442-1812156-2........................    09/07/04
  442-1812882-3........................    09/09/04
  442-1813208-0........................    09/09/04
  442-1812515-9........................    09/10/04
  442-1812519-1........................    09/10/04
  442-1812908-6........................    09/10/04
  442-1812503-5........................    09/11/04
  442-1812915-1........................    09/12/04
  442-1813363-3........................    09/13/04
  442-1813418-5........................    09/13/04
  442-1813424-3........................    09/13/04
  442-1813443-3........................    09/13/04
  442-1814365-7........................    09/16/04
  442-1814543-9........................    09/16/04
  442-1813803-8........................    09/18/04
  442-1813794-9........................    09/19/04
  442-2144028-0........................    09/20/04
  442-1814723-7........................    09/21/04
  442-1814738-5........................    09/21/04
  442-1815510-7........................    09/24/04
  442-1815995-0........................    09/27/04
  442-1816074-3........................    09/27/04
  442-1816213-7........................    09/27/04
  442-1816216-0........................    09/27/04
  442-2144616-2........................    09/28/04
  442-1816835-7........................    10/02/04
  442-1816939-7........................    10/04/04
  442-1817475-1........................    10/05/04
  442-1818437-0........................    10/12/04
  442-1818441-2........................    10/12/04
  442-1819501-2........................    10/17/04
  442-1819196-1........................    10/18/04
  442-1819203-5........................    10/18/04
  442-1819215-9........................    10/18/04
  442-1820673-6........................    10/22/04
  442-1820683-5........................    10/22/04
  442-1820695-9........................    10/22/04
  442-6202213-8........................    10/23/04
  442-6202206-2........................    10/23/04
  442-6202216-1........................    10/24/04
  442-1821145-4........................    10/26/04
  442-1821825-1........................    10/30/04

Output: Directs the Bureau of Customs and Border Protection to liquidate or reliquidate certain entries of educational toys and refund any amounts owed.


Input: Consider Input: SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``Small Business 
Jobs Tax Extenders Act of 2011''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; etc.
Sec. 2. Findings.
            TITLE I--EXTENSION OF SMALL BUSINESS TAX RELIEF

Sec. 101. Extension of temporary exclusion of 100 percent of gain on 
                            certain small business stock.
Sec. 102. Extension of 5-year carryback of general business credits of 
                            eligible small businesses.
Sec. 103. Extension of alternative minimum tax rules for general 
                            business credits of eligible small 
                            businesses.
Sec. 104. Extension of temporary reduction in recognition period for 
                            built-in gains tax.
Sec. 105. Extension of increased expensing limitations and treatment of 
                            certain real property as section 179 
                            property.
Sec. 106. Extension of bonus depreciation.
Sec. 107. Extension of special rule for long-term contract accounting.
Sec. 108. Extension of increased amount allowed as a deduction for 
                            start-up expenditures.
Sec. 109. Extension of allowance of deduction for health insurance in 
                            computing self-employment taxes.
                    TITLE II--OFFSETTING PROVISIONS

Sec. 201. Expansion of affordability exception to individual mandate.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) A vibrant and growing small business sector is critical 
        to the recovery of the economy of the United States.
            (2) Small businesses represent 99.7 percent of all employer 
        firms and generate approximately two-thirds of net new jobs.
            (3) Broadening the tax base and lowering statutory rates 
        through comprehensive tax reform is preferable to short term 
        tax rate extensions.
            (4) There is no consensus on Congressional passage and 
        implementation of such reform at this time; it is therefore 
        critical that tax relief for small businesses promulgated in 
        the Small Business Jobs Act of 2010 be extended.

            TITLE I--EXTENSION OF SMALL BUSINESS TAX RELIEF

SEC. 101. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON 
              CERTAIN SMALL BUSINESS STOCK.

    (a) In General.--Paragraph (4) of section 1202(a) is amended--
            (1) by striking ``January 1, 2012'' and inserting ``January 
        1, 2013'', and
            (2) by striking ``and 2011'' and inserting ``2011, and 
        2012'' in the heading thereof.
    (b) Effective Date.--The amendments made by this section shall 
apply to stock acquired after December 31, 2011.

SEC. 102. EXTENSION OF 5-YEAR CARRYBACK OF GENERAL BUSINESS CREDITS OF 
              ELIGIBLE SMALL BUSINESSES.

    (a) In General.--Subparagraph (A) of section 39(a)(4) is amended by 
``or 2011'' after ``2010''.
    (b) Effective Date.--The amendment made by this section shall apply 
to credits determined in taxable years beginning after December 31, 
2010.

SEC. 103. EXTENSION OF ALTERNATIVE MINIMUM TAX RULES FOR GENERAL 
              BUSINESS CREDITS OF ELIGIBLE SMALL BUSINESSES.

    (a) In General.--Subparagraph (A) of section 38(c)(5) is amended by 
``or 2011'' after ``2010''.
    (b) Effective Date.--The amendments made by this section shall 
apply to credits determined in taxable years beginning after December 
31, 2010, and to carrybacks of such credits.

SEC. 104. EXTENSION OF TEMPORARY REDUCTION IN RECOGNITION PERIOD FOR 
              BUILT-IN GAINS TAX.

    (a) In General.--Clause (ii) of section 1374(d)(7)(B) is amended by 
inserting ``or 2012,'' after ``2011''.
    (b) Conforming Amendment.--The heading for section 1372(d)(7)(B) is 
amended by striking ``and 2011'' and inserting ``2011, and 2012''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.

SEC. 105. EXTENSION OF INCREASED EXPENSING LIMITATIONS AND TREATMENT OF 
              CERTAIN REAL PROPERTY AS SECTION 179 PROPERTY.

    (a) In General.--Section 179(b) is amended--
            (1) by striking ``2010 or 2011'' each place it appears in 
        paragraph (1)(B) and (2)(B) and inserting ``2010, 2011, or 
        2012'',
            (2) by striking ``2012'' each place it appears in paragraph 
        (1)(C) and (2)(C) and inserting ``2013'', and
            (3) by striking ``2012'' each place it appears in paragraph 
        (1)(D) and (2)(D) and inserting ``2013''.
    (b) Inflation Adjustment.--Subparagraph (A) of section 179(b)(6) is 
amended by striking ``2012'' and inserting ``2013''.
    (c) Computer Software.--Section 179(d)(2)(A)(ii) is amended by 
striking ``2013'' and inserting ``2014''.
    (d) Election.--Section 179(c)(2) is amended by striking ``2013'' 
and inserting ``2014''.
    (e) Special Rules for Treatment of Qualified Real Property.--
Section 179(f)(1) is amended by striking ``2010 or 2011'' and inserting 
``2010, 2011, or 2012''.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.

SEC. 106. EXTENSION OF BONUS DEPRECIATION.

    (a) In General.--Paragraph (2) of section 168(k) is amended--
            (1) by striking ``January 1, 2014'' in subparagraph (A)(iv) 
        and inserting ``January 1, 2015'', and
            (2) by striking ``January 1, 2013'' each place it appears 
        and inserting ``January 1, 2014''.
    (b) 100 Percent Expensing.--Paragraph (5) of section 168(k) is 
amended--
            (1) by striking ``January 1, 2013'' and inserting ``January 
        1, 2014'', and
            (2) by striking ``January 1, 2012'' each place it appears 
        and inserting ``January 1, 2013''.
    (c) Extension of Election To Accelerate the AMT Credit in Lieu of 
Bonus Depreciation.--
            (1) In general.--Subclause (II) of section 
        168(k)(4)(D)(iii) is amended by striking ``2013'' and inserting 
        ``2014''.
            (2) Round 3 extension property.--Paragraph (4) of section 
        168(k) is amended by adding at the end the following new 
        subparagraph:
                    ``(J) Special rules for round 3 extension 
                property.--
                            ``(i) In general.--In the case of round 3 
                        extension property, this paragraph shall be 
                        applied without regard to--
                                    ``(I) the limitation described in 
                                subparagraph (B)(i) thereof, and
                                    ``(II) the business credit increase 
                                amount under subparagraph (E)(iii) 
                                thereof.
                            ``(ii) Taxpayers previously electing 
                        acceleration.--In the case of a taxpayer who 
                        made the election under subparagraph (A) for 
                        its first taxable year ending after March 31, 
                        2008, a taxpayer who made the election under 
                        subparagraph (H)(ii) for its first taxable year 
                        ending after December 31, 2008, or a taxpayer 
                        who made the election under subparagraph 
                        (I)(iii) for its first taxable year ending 
                        after December 31, 2010--
                                    ``(I) the taxpayer may elect not to 
                                have this paragraph apply to round 3 
                                extension property, but
                                    ``(II) if the taxpayer does not 
                                make the election under subclause (I), 
                                in applying this paragraph to the 
                                taxpayer the bonus depreciation amount, 
                                maximum amount, and maximum increase 
                                amount shall be computed and applied to 
                                eligible qualified property which is 
                                round 3 extension property.
                        The amounts described in subclause (II) shall 
                        be computed separately from any amounts 
                        computed with respect to eligible qualified 
                        property which is not round 2 extension 
                        property.
                            ``(iii) Taxpayers not previously electing 
                        acceleration.--In the case of a taxpayer who 
                        neither made the election under subparagraph 
                        (A) for its first taxable year ending after 
                        March 31, 2008, nor made the election under 
                        subparagraph (H)(ii) for its first taxable year 
                        ending after December 31, 2008, nor made the 
                        election under subparagraph (I)(iii) for its 
                        first taxable year ending after December 31, 
                        2010--
                                    ``(I) the taxpayer may elect to 
                                have this paragraph apply to its first 
                                taxable year ending after December 31, 
                                2011, and each subsequent taxable year, 
                                and
                                    ``(II) if the taxpayer makes the 
                                election under subclause (I), this 
                                paragraph shall only apply to eligible 
                                qualified property which is round 3 
                                extension property.
                            ``(iv) Round 3 extension property.--For 
                        purposes of this subparagraph, the term `round 
                        3 extension property' means property which is 
                        eligible qualified property solely by reason of 
                        the extension of the application of the special 
                        allowance under paragraph (1) pursuant to the 
                        amendments made by section 7(a) of the Small 
                        Business Jobs Tax Extenders Act of 2011 (and 
                        the application of such extension to this 
                        paragraph pursuant to the amendment made by 
                        section 7(c)(1) of such Act).''.
    (d) Conforming Amendments.--
            (1) The heading for subsection (k) of section 168 is 
        amended by striking ``January 1, 2013'' and inserting ``January 
        1, 2014''.
            (2) The heading for clause (ii) of section 168(k)(2)(B) is 
        amended by striking ``pre-january 1, 2013'' and inserting 
        ``pre-january 1, 2014''.
            (3) Paragraph (5) of section 168(l) is amended--
                    (A) by striking ``and'' at the end of subparagraph 
                (A),
                    (B) by redesignating subparagraph (C) as 
                subparagraph (B), and
                    (C) by inserting after subparagraph (A) the 
                following new subparagraph:
                    ``(B) by substituting `January 1, 2013' for 
                `January 1, 2014' in clause (i) thereof, and''.
            (4) Subparagraph (C) of section 168(n)(2) is amended by 
        striking ``January 1, 2013'' and inserting ``January 1, 2014''.
            (5) Subparagraph (D) of section 1400L(b)(2) is amended by 
        striking ``January 1, 2013'' and inserting ``January 1, 2014''.
            (6) Subparagraph (B) of section 1400N(d)(3) is amended by 
        striking ``January 1, 2013'' and inserting ``January 1, 2014''.
    (e) Effective Dates.--The amendments made by this section shall 
apply to property placed in service after December 31, 2011, in taxable 
years ending after such date.

SEC. 107. EXTENSION OF SPECIAL RULE FOR LONG-TERM CONTRACT ACCOUNTING.

    (a) In General.--Clause (ii) of section 460(c)(6)(B) is amended by 
striking ``January 1, 2011 (January 1, 2012'' and inserting ``January 
1, 2012 (January 1, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2010.

SEC. 108. EXTENSION OF INCREASED AMOUNT ALLOWED AS A DEDUCTION FOR 
              START-UP EXPENDITURES.

    (a) In General.--Paragraph (3) of section 195(b) is amended--
            (1) by inserting ``or 2011'' after ``2010'', and
            (2) by inserting ``and 2011'' in the heading thereof.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after 
December 31, 2010.

SEC. 109. EXTENSION OF ALLOWANCE OF DEDUCTION FOR HEALTH INSURANCE IN 
              COMPUTING SELF-EMPLOYMENT TAXES.

    (a) In General.--Paragraph (4) of section 162(l) is amended by 
striking ``December 31, 2010'' and inserting ``December 31, 2011''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2010.

                    TITLE II--OFFSETTING PROVISIONS

SEC. 201. EXPANSION OF AFFORDABILITY EXCEPTION TO INDIVIDUAL MANDATE.

    Section 5000A(e)(1) is amended by striking ``8 percent'' each place 
it appears and inserting ``5 percent''.


Output: Small Business Jobs Tax Extenders Act of 2011 - Amends the Internal Revenue Code to extend for one year certain tax expenditures for small businesses, including: (1) the 100% exclusion from gross income of gain from the sale or exchange of qualified small business stock, (2) the five-year carryback of tax credit amounts of eligible small businesses, (3) increased expensing and accelerated depreciation allowances, (4) the increased tax deduction for business start-up expenses, and (5) the tax deduction allowed for the health insurance costs of self-employed individuals.

Exempts from the requirement to purchase health insurance under the Patient Protection and Affordable Care Act an indivdual whose required contribution (determined on an annual basis) for coverage for a month exceeds 5% (currently 8%) of such individual's household income for the taxable year.