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

Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Domestic Offshore Energy Security 
Act of 2008'' or the ``DOES Act''.

SEC. 2. DEVELOPMENT AND INVENTORY OF CERTAIN OUTER CONTINENTAL SHELF 
              RESOURCES.

    (a) Definition of United States Person.--In this section, the term 
``United States person'' means--
            (1) any United States citizen or alien lawfully admitted 
        for permanent residence in the United States; and
            (2) any person other than an individual, if 1 or more 
        individuals described in paragraph (1) own or control at least 
        51 percent of the securities or other equity interest in the 
        person.
    (b) Authorization of Activities and Exports Involving Hydrocarbon 
Resources by United States Persons.--Notwithstanding any other 
provision of law (including a regulation), United States persons 
(including agents and affiliates of those United States persons) may--
            (1) engage in any transaction necessary for the exploration 
        for and extraction of hydrocarbon resources from any portion of 
        any foreign exclusive economic zone that is contiguous to the 
        exclusive economic zone of the United States; and
            (2) export without license authority all equipment 
        necessary for the exploration for or extraction of hydrocarbon 
        resources described in paragraph (1).
    (c) Travel in Connection With Authorized Hydrocarbon Exploration 
and Extraction Activities.--Section 910 of the Trade Sanctions Reform 
and Export Enhancement Act of 2000 (22 U.S.C. 7209) is amended by 
inserting after subsection (b) the following:
    ``(c) General License Authority for Travel-Related Expenditures by 
Persons Engaging in Hydrocarbon Exploration and Extraction 
Activities.--
            ``(1) In general.--The Secretary of the Treasury shall, 
        authorize under a general license the travel-related 
        transactions listed in section 515.560(c) of title 31, Code of 
        Federal Regulations, for travel to, from or within Cuba in 
        connection with exploration for and the extraction of 
        hydrocarbon resources in any part of a foreign maritime 
        Exclusive Economic Zone that is contiguous to the United 
        States' Exclusive Economic Zone.
            ``(2) Persons authorized.--Persons authorized to travel to 
        Cuba under this section include full-time employees, 
        executives, agents, and consultants of oil and gas producers, 
        distributors, and shippers.''.
    (d) Moratorium of Oil and Gas Leasing in Certain Areas of the Gulf 
of Mexico.--
            (1) In general.--Section 104(a) of the Gulf of Mexico 
        Energy Security Act of 2006 (43 U.S.C. 1331 note; Public Law 
        109-432) is amended--
                    (A) by striking paragraph (1);
                    (B) in paragraph (2), by striking ``125 miles'' and 
                inserting ``45 miles'';
                    (C) in paragraph (3), by striking ``100 miles'' 
                each place it appears and inserting ``45 miles''; and
                    (D) by redesignating paragraphs (2) and (3) as 
                paragraphs (1) and (2), respectively.
            (2) Regulations.--
                    (A) In general.--The Secretary of the Interior 
                shall promulgate regulations that establish appropriate 
                environmental safeguards for the exploration and 
                production of oil and natural gas on the outer 
                Continental Shelf.
                    (B) Minimum requirements.--At a minimum, the 
                regulations shall include--
                            (i) provisions requiring surety bonds of 
                        sufficient value to ensure the mitigation of 
                        any foreseeable incident;
                            (ii) provisions assigning liability to the 
                        leaseholder in the event of an incident causing 
                        damage or loss, regardless of the negligence of 
                        the leaseholder or lack of negligence;
                            (iii) provisions no less stringent than 
                        those contained in the Spill Prevention, 
                        Control, and Countermeasure regulations 
                        promulgated under the Oil Pollution Act of 1990 
                        (33 U.S.C. 2701 et seq.);
                            (iv) provisions ensuring that--
                                    (I) no facility for the exploration 
                                or production of resources is visible 
                                to the unassisted eye from any shore of 
                                any coastal State; and
                                    (II) the impact of offshore 
                                production facilities on coastal vistas 
                                is otherwise mitigated;
                            (v) provisions to ensure, to the maximum 
                        extent practicable, that exploration and 
                        production activities will result in no 
                        significant adverse effect on fish or wildlife 
                        (including habitat), subsistence resources, or 
                        the environment; and
                            (vi) provisions that will impose seasonal 
                        limitations on activity to protect breeding, 
                        spawning, and wildlife migration patterns.
            (3) Conforming amendment.--Section 105 of the Department of 
        the Interior, Environment, and Related Agencies Appropriations 
        Act, 2006 (Public Law 109-54; 119 Stat. 521) (as amended by 
        section 103(d) of the Gulf of Mexico Energy Security Act of 
        2006 (43 U.S.C. 1331 note; Public Law 109-432)) is amended by 
        inserting ``and any other area that the Secretary of the 
        Interior may offer for leasing, preleasing, or any related 
        activity under section 104 of that Act'' after ``2006)''.
    (e) Inventory of Outer Continental Shelf Oil and Natural Gas 
Resources Off Southeastern Coast of the United States.--
            (1) In general.--The Secretary of the Interior (referred to 
        in this subsection as the ``Secretary'') may conduct an 
        inventory of oil and natural gas resources beneath the waters 
        of the outer Continental Shelf (as defined in section 2 of the 
        Outer Continental Shelf Lands Act (43 U.S.C. 1331)) off of the 
        coast of the States of Virginia, North Carolina, South 
        Carolina, or Georgia in accordance with this subsection.
            (2) Best available technology.--In conducting the 
        inventory, the Secretary shall use the best technology 
        available to obtain accurate resource estimates.
            (3) Request by governor.--The Secretary may conduct an 
        inventory under this subsection off the coast of a State 
        described in paragraph (1) only if the Governor of the State 
        requests the inventory.
            (4) Reports.--The Secretary shall submit to Congress and 
        the requesting Governor a report on any inventory conducted 
        under this subsection.
            (5) Authorization of appropriations.--There are authorized 
        to be appropriated such sums as are necessary to carry out this 
        subsection.
    (f) Enhanced Oil Recovery.--Section 354(c)(4)(B) of the Energy 
Policy Act of 2005 (42 U.S.C. 15910(c)(4)(B)) is amended--
            (1) in clause (iii), by striking ``and'' at the end;
            (2) in clause (iv), by striking the period at the end and 
        inserting ``; and''; and
            (3) by adding at the end the following:
                            ``(v) are carried out in geologically 
                        challenging fields.''.

SEC. 3. SUSPENSION OF PETROLEUM ACQUISITION FOR STRATEGIC PETROLEUM 
              RESERVE.

    (a) In General.--Except as provided in subsection (b) and 
notwithstanding any other provision of law, during calendar year 2008--
            (1) the Secretary of the Interior shall suspend acquisition 
        of petroleum for the Strategic Petroleum Reserve through the 
        royalty-in-kind program; and
            (2) the Secretary of Energy shall suspend acquisition of 
        petroleum for the Strategic Petroleum Reserve through any other 
        acquisition method.
    (b) Resumption.--Not earlier than 30 days after the date on which 
the President notifies Congress that the President has determined that 
the weighted average price of petroleum in the United States for the 
most recent 90-day period is $75 or less per barrel--
            (1) the Secretary of the Interior may resume acquisition of 
        petroleum for the Strategic Petroleum Reserve through the 
        royalty-in-kind program; and
            (2) the Secretary of Energy may resume acquisition of 
        petroleum for the Strategic Petroleum Reserve through any other 
        acquisition method.

A: Domestic Offshore Energy Security Act of 2008, or the DOES Act - Permits United States persons to: (1) engage in exploration and extraction of hydrocarbon resources from any portion of any foreign exclusive economic zone contiguous to the exclusive economic zone of the United States; and (2) export without license authority all pertinent equipment for such activity.

Amends the Trade Sanctions Reform and Export Enhancement Act of 2000 to direct the Secretary of the Treasury to authorize travel-related transactions for travel to, from, or within Cuba in connection with exploration and extraction of hydrocarbon resources in any part of a foreign maritime Exclusive Economic Zone contiguous to the U.S. Exclusive Economic Zone.

Identifies as persons authorized to travel to Cuba any full-time employees, executives, and agents and consultants of oil and gas producers, distributors, and shippers.

Amends the Gulf of Mexico Energy Security Act of 2006 to: (1) repeal the moratorium on oil and gas leasing east of the Military Mission Line in the Gulf of Mexico; and (2) decrease to 45 miles within the coastline of Florida the moratorium on oil and gas leasing.

Instructs the Secretary of the Interior to promulgate regulations that establish environmental safeguards for oil and natural gas exploration and production on the outer Continental Shelf.

Authorizes such Secretary to inventory the oil and natural gas resources beneath the waters of the outer Continental Shelf off the coasts of Virginia, North Carolina, South Carolina, or Georgia, only if the respective state governor requests it.

Amends the Energy Policy Act of 2005 to instruct the Secretary of Energy, in evaluating applications for enhanced oil and natural gas production through carbon dioxide injection, to grant priority consideration to applications carried out in geologically challenging fields.

Requires the Secretaries of the Interior and of Energy (Secretaries) to suspend acquisition of petroleum for the Strategic Petroleum Reserve (SPR) during calendar 2008. Authorizes the Secretaries to resume such acquisition after the President notifies Congress that the weighted average price of petroleum in the United States for the most recent 90-day period is $75 or less per barrel.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Emergency Centers 
Establishment Act''.

SEC. 2. ESTABLISHMENT OF NATIONAL EMERGENCY CENTERS.

    (a) In General.--In accordance with the requirements of this Act, 
the Secretary of Homeland Security shall establish not fewer than 6 
national emergency centers on military installations.
    (b) Purpose of National Emergency Centers.--The purpose of a 
national emergency center shall be to use existing infrastructure--
            (1) to provide temporary housing, medical, and humanitarian 
        assistance to individuals and families dislocated due to an 
        emergency or major disaster;
            (2) to provide centralized locations for the purposes of 
        training and ensuring the coordination of Federal, State, and 
        local first responders;
            (3) to provide centralized locations to improve the 
        coordination of preparedness, response, and recovery efforts of 
        government, private, and not-for-profit entities and faith-
        based organizations; and
            (4) to meet other appropriate needs, as determined by the 
        Secretary of Homeland Security.

SEC. 3. DESIGNATION OF MILITARY INSTALLATIONS AS NATIONAL EMERGENCY 
              CENTERS.

    (a) In General.--Not later than 60 days after the date of the 
enactment of this Act, the Secretary of Homeland Security, in 
consultation with the Secretary of Defense, shall designate not fewer 
than 6 military installations as sites for the establishment of 
national emergency centers.
    (b) Minimum Requirements.--A site designated as a national 
emergency center shall be--
            (1) capable of meeting for an extended period of time the 
        housing, health, transportation, education, and humanitarian 
        needs of a large number of individuals affected by an emergency 
        or major disaster;
            (2) environmentally safe and shall not pose a health risk 
        to individuals who may use the center;
            (3) capable of accommodating major disaster preparedness 
        and response drills, operations, and procedures; and
            (4) easily accessible at all times, including during an 
        emergency or major disaster.
    (c) Location of National Emergency Centers.--There shall be 
established not fewer than one national emergency center in each of the 
following areas:
            (1) The area consisting of Federal Emergency Management 
        Agency Regions I, II, and III.
            (2) The area consisting of Federal Emergency Management 
        Agency Region IV.
            (3) The area consisting of Federal Emergency Management 
        Agency Regions V and VII.
            (4) The area consisting of Federal Emergency Management 
        Agency Region VI.
            (5) The area consisting of Federal Emergency Management 
        Agency Regions VIII and X.
            (6) The area consisting of Federal Emergency Management 
        Agency Region IX.
    (d) Preference for Designation of Closed Military Installations.--
Wherever possible, the Secretary of Homeland Security, in consultation 
with the Secretary of Defense, shall designate a closed military 
installation as a site for a national emergency center. If the 
Secretaries of Homeland Security and Defense jointly determine that 
there is not a sufficient number of closed military installations that 
meet the requirements of subsections (b) and (c), the Secretaries shall 
jointly designate portions of existing military installations other 
than closed military installations as national emergency centers.
    (e) Transfer of Control of Closed Military Installations.--If a 
closed military installation is designated as a national emergency 
center, not later than 180 days after the date of designation, the 
Secretary of Defense shall transfer to the Secretary of Homeland 
Security administrative jurisdiction over such closed military 
installation.
    (f) Cooperative Agreement for Joint Use of Existing Military 
Installations.--If an existing military installation other than a 
closed military installation is designated as a national emergency 
center, not later than 180 days after the date of designation, the 
Secretary of Homeland Security and the Secretary of Defense shall enter 
into a cooperative agreement to provide for the establishment of the 
national emergency center.
    (g) Reports.--
            (1) Preliminary report.-- Not later than 90 days after the 
        date of the enactment of this Act, the Secretary of Homeland 
        Security, acting jointly with the Secretary of Defense, shall 
        submit to Congress a report that contains for each designated 
        site--
                    (A) an outline of the reasons why the site was 
                selected;
                    (B) an outline of the need to construct, repair, or 
                update any existing infrastructure at the site;
                    (C) an outline of the need to conduct any necessary 
                environmental clean-up at the site;
                    (D) an outline of preliminary plans for the 
                transfer of control of the site from the Secretary of 
                Defense to the Secretary of Homeland Security, if 
                necessary under subsection (e); and
                    (E) an outline of preliminary plans for entering 
                into a cooperative agreement for the establishment of a 
                national emergency center at the site, if necessary 
                under subsection (f).
            (2) Update report.--Not later than 120 days after the date 
        of the enactment of this Act, the Secretary of Homeland 
        Security, acting jointly with the Secretary of Defense, shall 
        submit to Congress a report that contains for each designated 
        site--
                    (A) an update on the information contained in the 
                report as required by paragraph (1);
                    (B) an outline of the progress made toward the 
                transfer of control of the site, if necessary under 
                subsection (e);
                    (C) an outline of the progress made toward entering 
                a cooperative agreement for the establishment of a 
                national emergency center at the site, if necessary 
                under subsection (f); and
                    (D) recommendations regarding any authorizations 
                and appropriations that may be necessary to provide for 
                the establishment of a national emergency center at the 
                site.
            (3) Final report.--Not later than 1 year after the date of 
        the enactment of this Act, the Secretary of Homeland Security, 
        acting jointly with the Secretary of Defense, shall submit to 
        Congress a report that contains for each designated site--
                    (A) finalized information detailing the transfer of 
                control of the site, if necessary under subsection (e);
                    (B) the finalized cooperative agreement for the 
                establishment of a national emergency center at the 
                site, if necessary under subsection (f); and
                    (C) any additional information pertinent to the 
                establishment of a national emergency center at the 
                site.
            (4) Additional reports.--The Secretary of Homeland 
        Security, acting jointly with the Secretary of Defense, may 
        submit to Congress additional reports as necessary to provide 
        updates on steps being taken to meet the requirements of this 
        Act.

SEC. 4. LIMITATIONS ON STATUTORY CONSTRUCTION.

    This Act does not affect--
            (1) the authority of the Federal Government to provide 
        emergency or major disaster assistance or to implement any 
        disaster mitigation and response program, including any program 
        authorized by the Robert T. Stafford Disaster Relief and 
        Emergency Assistance Act (42 U.S.C. 5121 et seq.); or
            (2) the authority of a State or local government to respond 
        to an emergency.

SEC. 5. AUTHORIZATION OF APPROPRIATIONS.

    There is authorized to be appropriated $125,000,000 for each of 
fiscal years 2006 and 2007 to carry out this Act. Such funds shall 
remain available until expended.

SEC. 6. DEFINITIONS.

    In this Act, the following definitions apply:
            (1) Closed military installation.--The term ``closed 
        military installation'' means a military installation, or 
        portion thereof, approved for closure in 2005 under the Defense 
        Base Closure and Realignment Act of 1990 (part A of title XXIX 
        of Public Law 101-510; 10 U.S.C. 2687 note).
            (2) Emergency.--The term ``emergency'' has the meaning 
        given such term in section 102 of the Robert T. Stafford 
        Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122).
            (3) Major disaster.--The term ``major disaster'' has the 
        meaning given such term in section 102 of the Robert T. 
        Stafford Disaster Relief and Emergency Assistance Act (42 
        U.S.C. 5122).
            (4) Military installation.--The term ``military 
        installation'' has the meaning given such term in section 2910 
        of the Defense Base Closure and Realignment Act of 1990 (part A 
        of title XXIX of Public Law 101-510; 10 U.S.C. 2687 note).

A: National Emergency Centers Establishment Act - Directs the Secretary of Homeland Security to establish at least six national emergency centers on mililtary installations to provide: (1) temporary housing, medical, and humanitarian assistance to individuals and families dislocated due to an emergency or major disaster; and (2) centralized locations for the training and coordination of federal, state, and local first responders, and to improve coordination of preparedness, response, and recovery efforts of government, private, and not-for-profit entities and faith-based organizations.

Requires the use of such centers to meet other appropriate needs determined by the Secretary.
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Q: SECTION 1. SHORT TITLE; REFERENCES.

    (a) Short Title.--This Act may be cited as the ``Small Business Tax 
Extenders Act of 2012''.
    (b) References.--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.

SEC. 2. 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. 3. 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 
inserting ``, 2011, or 2012'' 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. 4. 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 
inserting ``, 2011, or 2012'' 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. 5. EXTENSION OF REDUCTION IN RECOGNITION PERIOD FOR BUILT-IN GAINS 
              TAX.

    (a) In General.--Clause (ii) of section 1374(d)(7)(B) of the 
Internal Revenue Code of 1986 is amended by inserting ``2012, or 
2013,'' after ``2011,''.
    (b) Conforming Amendment.--The heading for section 1374(d)(7)(B) is 
amended by striking ``and 2011'' and inserting ``2011, and 2012''.
    (c) Technical Amendment.--Subparagraph (B) of section 1374(d)(7) of 
such Code is amended by striking ``The preceding sentence'' and 
inserting the following: ``For purposes of applying this subparagraph 
to an installment sale, each portion of such installment sale shall be 
treated as a sale occurring in the taxable year in which the first 
portion of such installment sale occurred. This subparagraph''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.

SEC. 6. 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)(1)(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. 7. 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, 2013 (January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2010.

SEC. 8. 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 ``, 2001, or 2012'' after ``2010'', and
            (2) by inserting ``2011, and 2012'' 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. 9. 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, 2012''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2010.

A:
Small Business Tax Extenders Act of 2012 - Amends the Internal Revenue Code to extend through 2012: (1) the 100% exclusion from gross income of gain from the sale or exchange of certain small business stock; (2) the five-year carryback of the general business tax credits of eligible small businesses; (3) the offset against the alternative minimum tax (AMT) of general business tax credits; (4) the reduction (from seven to five years) in the recognition period for the built-in gains of S corporations; (5) the increased expensing allowance for depreciable business assets, including computer software; (6) the special tax rule for long-term contract accounting; (7) the increased tax deduction for small business start-up expenditures; and (8) the tax deduction for health insurance premiums in computing self-employment taxable income.
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