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

    This Act may be cited as the ``Tax Relief Certainty Act of 2011''.

                     TITLE I--PERMANENT TAX RELIEF

SEC. 101. REPEAL OF EGTRRA SUNSET.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 is repealed.

SEC. 102. REPEAL OF JGTRRA SUNSET.

    Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 
2003 is repealed.

SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS.

    The Secretary of the Treasury or the Secretary's delegate shall, 
not later than 90 days after the date of the enactment of this Act, 
submit to the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of the Senate a draft of 
any technical and conforming changes in the Internal Revenue Code of 
1986 which are necessary to reflect throughout such Code the purposes 
of the provisions of, and amendments made by, this Act.

               TITLE II--PERMANENT INDIVIDUAL AMT RELIEF

SEC. 201. PERMANENT INDIVIDUAL AMT RELIEF.

    (a) Modification of Alternative Minimum Tax Exemption Amount.--
            (1) In general.--Paragraph (1) of section 55(d) of the 
        Internal Revenue Code of 1986 (relating to exemption amount) is 
        amended to read as follows:
            ``(1) Exemption amount for taxpayers other than 
        corporations.--In the case of a taxpayer other than a 
        corporation, the term `exemption amount' means--
                    ``(A) the dollar amount for taxable years beginning 
                in the calendar year as specified in the table 
                contained in paragraph (4)(A) in the case of--
                            ``(i) a joint return, or
                            ``(ii) a surviving spouse,
                    ``(B) the dollar amount for taxable years beginning 
                in the calendar year as specified in the table 
                contained in paragraph (4)(B) in the case of an 
                individual who--
                            ``(i) is not a married individual, and
                            ``(ii) is not a surviving spouse,
                    ``(C) 50 percent of the dollar amount applicable 
                under paragraph (1)(A) in the case of a married 
                individual who files a separate return, and
                    ``(D) $22,500 in the case of an estate or trust.
        For purposes of this paragraph, the term `surviving spouse' has 
        the meaning given to such term by section 2(a), and marital 
        status shall be determined under section 7703.''.
            (2) Specified exemption amounts.--Section 55(d) of such 
        Code is amended by adding at the end the following new 
        paragraph:
            ``(4) Specified exemption amounts.--
                    ``(A) Taxpayers described in paragraph (1)(A).--For 
                purposes of paragraph (1))(A)--


------------------------------------------------------------------------
                                                                 The
             ``For taxable years beginning in--               exemption
                                                              amount is:
------------------------------------------------------------------------
2011.......................................................      $74,450
2012.......................................................      $78,250
2013.......................................................      $81,450
2014.......................................................      $85,050
2015.......................................................      $88,650
2016.......................................................      $92,650
2017.......................................................      $96,550
2018.......................................................     $100,950
2019.......................................................     $105,150
2020.......................................................     $109,950
2021.......................................................    $112,250.
------------------------------------------------------------------------

                    ``(B) Taxpayers described in paragraph (1)(B).--For 
                purposes of paragraph (1))(B)--


------------------------------------------------------------------------
                                                                 The
             ``For taxable years beginning in--               exemption
                                                              amount is:
------------------------------------------------------------------------
2011.......................................................      $48,450
2012.......................................................      $50,350
2013.......................................................      $51,950
2014.......................................................      $53,750
2015.......................................................      $55,550
2016.......................................................      $57,550
2017.......................................................      $59,500
2018.......................................................      $61,700
2019.......................................................      $63,800
2020.......................................................      $66,200
2021.......................................................  $68,200.''.
------------------------------------------------------------------------

    (b) Alternative Minimum Tax Relief for Nonrefundable Credits.--
            (1) In general.--Subsection (a) of section 26 of the 
        Internal Revenue Code of 1986 is amended to read as follows:
    ``(a) Limitation Based on Amount of Tax.--The aggregate amount of 
credits allowed by this subpart for the taxable year shall not exceed 
the sum of--
            ``(1) the taxpayer's regular tax liability for the taxable 
        year reduced by the foreign tax credit allowable under section 
        27(a), and
            ``(2) the tax imposed by section 55(a) for the taxable 
        year.''.
            (2) Conforming amendments.--
                    (A) Child tax credit.--
                            (i) Section 24(b) of such Code is amended 
                        by striking paragraph (3).
                            (ii) Section 24(d)(1) of such Code is 
                        amended--
                                    (I) by striking ``section 26(a)(2) 
                                or subsection (b)(3), as the case may 
                                be,'' each place it appears in 
                                subparagraphs (A) and (B) and inserting 
                                ``section 26(a)'', and
                                    (II) by striking ``section 26(a)(2) 
                                or subsection (b)(3), as the case may 
                                be'' in the second last sentence and 
                                inserting ``section 26(a)''.
                    (B) Credit for interest on certain home 
                mortgages.--Section 25(e)(1)(C) of such Code is amended 
                to read as follows:
                    ``(C) Applicable tax limit.--For purposes of this 
                paragraph, the term `applicable tax limit' means the 
                limitation imposed by section 26(a) for the taxable 
                year reduced by the sum of the credits allowable under 
                this subpart (other than this section and sections 23, 
                25D, and 1400C).''.
                    (C) Savers' credit.--Section 25B of such Code is 
                amended by striking subsection (g).
                    (D) Residential energy efficient property.--Section 
                25D(c) of such Code is amended to read as follows:
    ``(c) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable under this 
subpart (other than this section), such excess shall be carried to the 
succeeding taxable year and added to the credit allowable under 
subsection (a) for such succeeding taxable year.''.
                    (E) Certain plug-in electric vehicles.--Section 
                30(c)(2) of such Code is amended to read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (F) Alternative motor vehicle credit.--Section 
                30B(g)(2) of such Code is amended to read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (G) New qualified plug-in electric vehicle 
                credit.--Section 30D(c)(2) of such Code is amended to 
                read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (H) Cross references.--Section 55(c)(3) of such 
                Code is amended by striking ``26(a), 30C(d)(2),'' and 
                inserting ``30C(d)(2)''.
                    (I) Foreign tax credit.--Section 904 of such Code 
                is amended by striking subsection (i) and by 
                redesignating subsections (j), (k), and (l) as 
                subsections (i), (j), and (k), respectively.
                    (J) First-time home buyer credit for the district 
                of columbia.--Section 1400C(d) of such Code is amended 
                to read as follows:
    ``(d) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable under subpart 
A of part IV of subchapter A (other than this section and section 25D), 
such excess shall be carried to the succeeding taxable year and added 
to the credit allowable under subsection (a) for such taxable year.''.
            (3) Adoption credit.--
                    (A) In general.--Section 10909 of the Patient 
                Protection and Affordable Care Act, and the amendments 
                made thereby, are repealed; and the Internal Revenue 
                Code of 1986 shall be applied as if such section, and 
                amendments, had never been enacted.
                    (B) Conforming amendments.--
                            (i) Section 23(b) of the Internal Revenue 
                        Code of 1986, as in effect on December 31, 
                        2009, is amended by striking paragraph (4).
                            (ii) Section 23(c) of such Code, as in 
                        effect on December 31, 2009, is amended by 
                        striking paragraphs (1) and (2) and inserting 
                        before paragraph (3) the following:
            ``(1) In general.--If the credit allowable under subsection 
        (a) for any taxable year exceeds the limitation imposed by 
        section 26(a) for such taxable year, reduced by the sum of the 
        credits allowable under this subpart (other than this section 
        and sections 25D and 1400C), such excess shall be carried to 
        the succeeding taxable year and added to the credit allowable 
        under subsection (a) for such taxable year.''.
                            (iii) Section 23(c) of such Code, as in 
                        effect on December 31, 2009, is amended by 
                        redesignating paragraph (3) as paragraph (2).
    (c) Effective Date.--The amendments and the repeal made by this 
section shall apply to taxable years beginning after December 31, 2010.

                 TITLE III--PERMANENT ESTATE TAX RELIEF

SEC. 301. PERMANENT ESTATE TAX RELIEF.

    (a) In General.--Title III of the Tax Relief, Unemployment 
Insurance Reauthorization, and Job Creation Act of 2010, and the 
amendments made thereby, are repealed; and the Internal Revenue Code of 
1986 shall be applied as if such title, and amendments, had never been 
enacted.
    (b) Effective Date.--The repeal made by this section shall apply to 
estates of decedents dying, gifts made, and generation skipping 
transfers after December 31, 2009.

Answer: Tax Relief Certainty Act of 2011 - Eliminates: (1) the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the tax relief provisions of such Act permanent; and (2) the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to reductions in the tax rate for dividend and capital gain income.

Amends the Internal Revenue Code to: (1) phase-in between 2011 through 2021increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.

Makes permanent the repeal of the estate, gift, and generation-skipping transfer taxes for decedents dying, gifts made, and generation skipping transfers after December 31, 2009.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tinnitus Research for Military 
Health Improvement Act''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) Tinnitus, or the perception of sound where no external 
        source of such sound exists, is the most prevalent disabling 
        condition that affects members of the Armed Forces, most 
        notably those members who have been exposed to blast injuries 
        during combat, or other high noise level situations.
            (2) Tinnitus is the leading service-connected disability 
        for returning members of the Armed Forces and the prevalence of 
        tinnitus is continuing to increase at alarming rates.
            (3) An otologic, or ear, injury such as tinnitus has been 
        shown to decrease performance and situational awareness during 
        combat, seriously compromising the ability of a member of the 
        Armed Forces to hear and execute commands properly, thereby 
        jeopardizing not only the affected member but other members as 
        well.
            (4) While certain types of sensory impairment in combat or 
        other military activities may be readily apparent, otologic 
        injuries such as tinnitus may not be easily noticeable, which 
        necessitates the need for more rigorous screening for tinnitus 
        before and after deployment, and for additional research to 
        distinguish tinnitus from other forms of brain injury incurred 
        during combat.
            (5) Medical evidence to date suggests a demonstrated link 
        between tinnitus and post-traumatic stress disorder and 
        traumatic brain injury, such that improved understanding of 
        treatment of tinnitus may also directly advance research 
        efforts to address post-traumatic stress disorder and traumatic 
        brain injury.
            (6) Improving the treatment and prevention of tinnitus will 
        benefit all members of the Armed Forces who are increasingly at 
        risk of injury from high-decibel equipment or explosive 
        devices.

SEC. 3. CENTER OF EXCELLENCE FOR THE STUDY OF TINNITUS.

    (a) Establishment.--
            (1) In general.--The Secretary of Defense shall establish 
        one or more Centers of Excellence (in this section referred to 
        as a ``center'') for the study of tinnitus.
            (2) Location.--The Secretary shall establish a center at a 
        military installation in the United States where members of the 
        Armed Forces perform activities involving high rates of sound, 
        including artillery instruction and other basic combat training 
        related activities.
    (b) Responsibilities.--A center shall have the responsibilities as 
follows:
            (1) To study and enhance existing treatment modalities for 
        members of the Armed Forces with tinnitus, including diagnosed 
        cases of recurrent, chronic, or severe tinnitus.
            (2) To conduct basic and clinical research to prevent, 
        treat, and cure tinnitus, including studies on the neurological 
        changes in the brain associated with tinnitus.
            (3) To coordinate research activities with the Defense 
        Centers of Excellence for Psychological Health and Traumatic 
        Brain Injury in order to establish a tinnitus data registry for 
        members of the Armed Forces affected with tinnitus and other 
        neurological conditions that will enhance scientific progress 
        toward improvements in treatment for tinnitus and associated 
        neurological combat related conditions.
    (c) Reports.--Not later than one year after the date of the 
enactment of this Act, and annually thereafter, the Secretary of 
Defense shall submit to Congress a report on the activities of the 
center.
    (d) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out this section $7,000,000 for each of fiscal 
years 2011 through 2016.

SEC. 4. AURAL SCREENINGS FOR MEMBERS OF THE ARMED FORCES.

    (a) In General.--Paragraph (2) of section 1074f(b) of title 10, 
United States Code, is amended by adding at the end the following new 
subparagraph:
            ``(D) An aural screening, including an assessment of 
        tinnitus.''.
    (b) Effective Date.--Section 1074f(b)(2) of title 10, United States 
Code, as added by subsection (a) of this section, shall apply to 
members of the Armed Forces who are deployed or return from deployment 
on or after the date that is 30 days after the date of the enactment of 
this Act.

SEC. 5. GRANT PROGRAM TO ENCOURAGE TINNITUS RESEARCH.

    (a) In General.--Subject to the availability of appropriations 
provided for such purpose, the Secretary of Defense shall establish a 
program to award grants to institutions to assist such institutions in 
conducting research on recurrent, chronic, or severe tinnitus and 
peripheral neurological conditions, including research related to 
neurology, pharmacology, audiology, otolaryngology, and other 
disciplines that the Secretary determines appropriate according to 
newly discovered evidence-based findings.
    (b) Eligibility.--
            (1) Teaching program.--An institution eligible to receive a 
        grant under this section is--
                    (A) a hospital with a teaching program described in 
                section 1861(b)(6) of the Social Security Act (42 
                U.S.C. 1395x); or
                    (B) an educational institution with demonstrated 
                expertise in tinnitus research.
            (2) Application.--To be eligible to receive a grant under 
        this section, an institution shall submit an application to the 
        Secretary of Defense at such time, in such manner, and 
        containing such information as the Secretary may require. The 
        Secretary shall ensure that such applications are peer-reviewed 
        by multidisciplinary tinnitus experts from both the public and 
        private sector.
    (c) Grant Amount.--An institution awarded a grant under this 
section may not receive more than $2,500,000 per fiscal year under this 
section.
    (d) Reports.--Not later than December 31 of each year a grant may 
be awarded under this section, the Secretary of Defense shall submit to 
Congress a report on the grant program, including a summary of the 
research related to tinnitus conducted by each grant recipient.
    (e) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out this section $10,000,000 for each of fiscal 
years 2011 through 2016.

SEC. 6. IMPROVING AURAL PROTECTION FOR MEMBERS OF THE ARMED FORCES.

    (a) In General.--The Secretary of Defense shall examine methods to 
improve the aural protection for members of the Armed Forces in combat.
    (b) Report.--Not later than one year after the date of the 
enactment of this Act, the Secretary shall submit to Congress a report 
on the methods to improve aural protection examined under subsection 
(a).

SEC. 7. EXECUTIVE AGENT FOR TINNITUS.

    (a) Executive Agent.--Not later than 90 days after the date of the 
enactment of this Act, the Secretary of Defense shall designate a 
senior official of the Department of Defense to act as the executive 
agent for tinnitus.
    (b) Roles, Responsibilities, and Authorities.--
            (1) In general.--Not later than one year after the date of 
        the enactment of this Act, and in accordance with Directive 
        5101.1, the Secretary of Defense shall prescribe the roles, 
        responsibilities, and authorities of the executive agent 
        designated under subsection (a).
            (2) Specification.--The roles and responsibilities of the 
        executive agent designated under subsection (a) shall include 
        coordinating common functions related to tinnitus among the 
        military departments.
    (c) Support.--In accordance with Directive 5101.1, the Secretary of 
Defense shall ensure that the military departments, Defense Agencies, 
and other components of the Department of Defense provide the executive 
agent designated under subsection (a) with the appropriate support and 
resources needed to perform the roles, responsibilities, and 
authorities of the executive agent.
    (d) Definitions.--In this section:
            (1) The term ``Directive 5101.1'' means Department of 
        Defense Directive 5101.1, or any successor directive relating 
        to the responsibilities of an executive agent of the Department 
        of Defense.
            (2) The term ``executive agent'' has the meaning given the 
        term ``DoD Executive Agent'' in Directive 5101.1.

Answer: Tinnitus Research for Military Health Improvement Act - Directs the Secretary of Defense (DOD) to establish one or more centers of excellence for the study of tinnitus. Requires such centers to be established at military installations where members of the Armed Forces perform activities involving high rates of sound, including artillery instruction. Outlines center activities, including researching and enhancing treatments for members with tinnitus.

Requires the inclusion, within a current medical tracking system for members deployed overseas, of an aural screening which shall include an assessment of tinnitus.

Directs the Secretary to establish a grant program to assist eligible institutions in conducting research on recurrent, chronic, or severe tinnitus and peripheral neurological conditions. Makes eligible for such grants: (1) a hospital with an approved teaching program as defined under the Social Security Act; or (2) an educational institution with demonstrated expertise in tinnitus research.

Requires the Secretary to designate a senior DOD official to act as the executive agent for tinnitus.


Question: SECTION 1. FINDINGS.

    Congress finds the following:
            (1) The United States has been involved militarily, and 
        with nation building and reconstruction, in the Islamic 
        Republic of Afghanistan since 2001.
            (2) The United States military engagement in Afghanistan 
        began in 2001 under a congressional authorization for the use 
        of military force against ``those nations, organizations, or 
        persons [the President] determines planned, authorized, 
        committed, or aided the terrorist attacks that occurred on 
        September 11, 2001.''.
            (3) On October 2, 2011, United States Navy Seals killed 
        Osama Bin Laden, the head of Al-Qaeda, the terrorist 
        organization responsible for the September 11, 2001, attacks on 
        the United States.
            (4) Since 2001, the United States military and its 
        coalition partners have killed or captured tens of thousands of 
        Al Qaeda, Taliban, and other insurgents in Afghanistan.
            (5) In 2014, the United States announced the end of 13 
        years of combat operations in Afghanistan.
            (6) The war in Afghanistan is the longest war in American 
        history.
            (7) According to the Department of Defense, since 2001, 
        2,216 United States service members have been killed in 
        Afghanistan, and over 20,049 service members have been wounded.
            (8) Since 2001, 150 coalition personnel, including United 
        States service members, have been killed by the Afghan security 
        forces personnel that American taxpayers are paying to train. 
        Another 189 service members have been wounded.
            (9) Over the past 15 years, nearly $800 billion of United 
        States taxpayers' money has been spent on Afghanistan.
            (10) The Special Inspector General for Afghanistan 
        Reconstruction (SIGAR), John Sopko, has documented billions of 
        dollars of waste, fraud, and abuse of American taxpayers hard-
        earned money in Afghanistan, which continues to this day. For 
        example:
                    (A) According to a 2016 USA Today article entitled 
                ``Report cites wasted Pentagon money in Afghanistan'', 
                among the more egregious examples of boondoggles Sopko 
                cited included ``importing rare blond Italian goats to 
                boost the cashmere industry''. The $6 million program 
                included shipping nine male goats to western 
                Afghanistan from Italy, setting up a farm, lab, and 
                staff to certify their wool.
                    (B) An ongoing SIGAR investigation found that 
                American taxpayers are paying as many as 200,000 
                fictitious Afghan ``ghost'' soldiers, potentially 
                costing hundreds of millions of dollars annually.
            (11) On May 1, 2012, Afghan President Hamid Karzai and 
        United States President Barack Obama signed the ``Enduring 
        Strategic Partnership Agreement between the Islamic Republic of 
        Afghanistan and the United States of America'', which committed 
        the United States to supporting the social and economic 
        development, and security, of Afghanistan for at least 10 
        years. The agreement was submitted to the Afghan Parliament, 
        which approved it. However, the agreement was never submitted 
        to, voted on, or approved by the Congress of the United States.
            (12) The United States continues to maintain a military 
        presence of 8,400 troops in Afghanistan, and continues to 
        annually spend roughly $43 billion of American taxpayers' money 
        there. That money funds, among other things, America's 15-year-
        long effort to train and equip Afghan military and police 
        forces, as well as a variety of reconstruction and foreign aid 
        programs.
            (13) General Charles Krulak, 31st Commandant of the United 
        States Marine Corps, has stated, ``Attempting to find a true 
        military and political answer to the problems in Afghanistan 
        would take decades, not years, and drain our nation of precious 
        resources . . . with the most precious being our sons and 
        daughters. Simply put, the U.S. cannot solve the Afghan problem 
        . . . no matter how brave and determined our troops are.''.
            (14) In a January 2017 article in the Wall Street Journal, 
        Hamid Karzai, former President of the Islamic Republic of 
        Afghanistan from 2004 to 2014, stated, ``The fact is that the 
        U.S. presence in Afghanistan has not brought security to us. It 
        has caused more extremism.''.
            (15) There has never been a full debate in Congress on 
        whether to continue the United States engagement in 
        Afghanistan.

SEC. 2. PROHIBITION ON AVAILABILITY OF FUNDS FOR ACTIVITIES IN 
              AFGHANISTAN.

    (a) In General.--No funds may be made available for activities in 
Afghanistan after the date that is one year after the date of the 
enactment of this Act.
    (b) Exceptions.--The prohibition in subsection (a) shall not apply 
with respect to--
            (1) operations of the United States Embassy in Afghanistan; 
        or
            (2) intelligence gathering activities.
    (c) Waiver.--The prohibition in subsection (a) may be waived on a 
case-by-case basis if--
            (1) the President submits to Congress a certification that 
        the availability of funds for the activities described in 
        subsection (a) is in the national interests of the United 
        States; and
            (2) Congress, within 30 days after receipt of a 
        certification under paragraph (1), enacts a joint resolution 
        authorizing the availability of funds for the activities 
        described in subsection (a).
    (d) Expedited Procedures.--A joint resolution described in 
subsection (c)(2) and introduced within the appropriate 30-day period 
shall be considered in the Senate and House of Representatives in 
accordance with paragraphs (3) through (7) of section 8066(c) of the 
Department of Defense Appropriations Act, 1985 (as contained in Public 
Law 98-473; 98 Stat. 1935), except that in applying and administering 
such paragraphs--
            (1) references in such paragraphs to the Committees on 
        Appropriations of the House of Representatives and the Senate 
        shall be deemed to be references to the Committee on Foreign 
        Affairs of the House of Representatives and the Committee on 
        Foreign Relations of the Senate, respectively; and
            (2) paragraph (5)(B) of such section 8066(c) shall be 
        applied and administered by substituting ``not less than eight 
        hours but not more than ten hours'' for ``not more than ten 
        hours''.

Answer:
This bill prohibits making funds available for activities in Afghanistan after one year following enactment of this bill. Such prohibition shall not apply to: (1) operations of the U.S. Embassy in Afghanistan, or (2) intelligence gathering activities. Such prohibition may be waived on a case-by-case basis if: (1) the President submits to Congress a certification that the availability of funds for such activities is in U.S. national interests; and (2) Congress, within 30 days after receipt of such certification, enacts a joint resolution authorizing the availability of funds for such activities.