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

Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Browsing Protection Act''.

SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX 
              RETURN INFORMATION.

    (a) In General.--Part I of subchapter A of chapter 75 of the 
Internal Revenue Code of 1986 (relating to crimes, other offenses, and 
forfeitures) is amended by adding after section 7213 the following new 
section:

``SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.

    ``(a) Prohibitions.--
            ``(1) Federal employees and other persons.--It shall be 
        unlawful for--
                    ``(A) any officer or employee of the United States, 
                or
                    ``(B) any person described in section 6103(n) or an 
                officer or employee of any such person,
        willfully to inspect, except as authorized in this title, any 
        return or return information.
            ``(2) State and other employees.--It shall be unlawful for 
        any person (not described in paragraph (1)) willfully to 
        inspect, except as authorized in this title, any return or 
        return information acquired by such person or another person 
        under a provision of section 6103 referred to in section 
        7213(a)(2).
    ``(b) Penalty.--
            ``(1)  In general.--Any violation of subsection (a) shall 
        be punishable upon conviction by a fine in any amount not 
        exceeding $1,000, or imprisonment of not more than 1 year, or 
        both, together with the costs of prosecution.
            ``(2) Federal officers or employees.--An officer or 
        employee of the United States who is convicted of any violation 
        of subsection (a) shall, in addition to any other punishment, 
        be dismissed from office or discharged from employment.
    ``(c) Definitions.--For purposes of this section, the terms 
`inspect', `return', and `return information' have the respective 
meanings given such terms by section 6103(b).''.
    (b) Technical Amendments.--
            (1) Paragraph (2) of section 7213(a) of such Code is 
        amended by inserting ``(5),'' after ``(m)(2), (4),''.
            (2) The table of sections for part I of subchapter A of 
        chapter 75 of such Code is amended by inserting after the item 
        relating to section 7213 the following new item:

                              ``Sec. 7213A. Unauthorized inspection of 
                                        returns or return 
                                        information.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to violations occurring on and after the date of the enactment of 
this Act.

SEC. 3. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN 
              INFORMATION; NOTIFICATION OF UNLAWFUL INSPECTION OR 
              DISCLOSURE.

    (a) Civil Damages for Unauthorized Inspection.--Subsection (a) of 
section 7431 of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``Disclosure'' in the headings for 
        paragraphs (1) and (2) and inserting ``Inspection or 
        disclosure'', and
            (2) by striking ``discloses'' in paragraphs (1) and (2) and 
        inserting ``inspects or discloses''.
    (b) Notification of Unlawful Inspection or Disclosure.--Section 
7431 of such Code is amended by redesignating subsections (e) and (f) 
as subsections (f) and (g), respectively, and by inserting after 
subsection (d) the following new subsection:
    ``(e) Notification of Unlawful Inspection and Disclosure.--If any 
person is criminally charged by indictment or information with 
inspection or disclosure of a taxpayer's return or return information 
in violation of--
            ``(1) paragraph (1) or (2) of section 7213(a),
            ``(2) section 7213A(a), or
            ``(3) subparagraph (B) of section 1030(a)(2) of title 18, 
        United States Code,
the Secretary shall notify such taxpayer as soon as practicable of such 
inspection or disclosure.''.
    (c) No Damages for Inspection Requested by Taxpayer.--Subsection 
(b) of section 7431 of such Code is amended to read as follows:
    ``(b) Exceptions.--No liability shall arise under this section with 
respect to any inspection or disclosure--
            ``(1) which results from a good faith, but erroneous, 
        interpretation of section 6103, or
            ``(2) which is requested by the taxpayer.''.
    (d) Conforming Amendments.--
            (1) Subsections (c)(1)(A), (c)(1)(B)(i), and (d) of section 
        7431 of such Code are each amended by inserting ``inspection 
        or'' before ``disclosure''.
            (2) Clause (ii) of section 7431(c)(1)(B) of such Code is 
        amended by striking ``willful disclosure or a disclosure'' and 
        inserting ``willful inspection or disclosure or an inspection 
        or disclosure''.
            (3) Subsection (f) of section 7431 of such Code, as 
        redesignated by subsection (b), is amended to read as follows:
    ``(f) Definitions.--For purposes of this section, the terms 
`inspect', `inspection', `return', and `return information' have the 
respective meanings given such terms by section 6103(b).''.
            (4) The section heading for section 7431 of such Code is 
        amended by inserting ``inspection or'' before ``disclosure''.
            (5) The table of sections for subchapter B of chapter 76 of 
        such Code is amended by inserting ``inspection or'' before 
        ``disclosure'' in the item relating to section 7431.
            (6) Paragraph (2) of section 7431(g) of such Code, as 
        redesignated by subsection (b), is amended by striking ``any 
        use'' and inserting ``any inspection or use''.
    (e) Effective Date.--The amendments made by this section shall 
apply to inspections and disclosures occurring on and after the date of 
the enactment of this Act.

SEC. 4. NATIONAL FLOOD INSURANCE ACT OF 1968.

    (a) In General.--Section 1306(c)(1) of the National Flood Insurance 
Act of 1968 (42 U.S.C. 4013(c)(1)) is amended by striking ``30'' and 
inserting ``15''.
    (b) Effective Date.--The amendment made by subsection (a) shall be 
construed to have taken effect on January 1, 1997, and shall expire 
June 30, 1997.

            Passed the Senate April 15, 1997.

            Attest:

                                                    GARY SISCO,

                                                             Secretary.

Ex Output:
Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information.  Provides for a monetary penalty, imprisonment, or both for violators.  (Current law imposes penalties only for the unlawful disclosure of such information.) 
Permits civil damages for the unauthorized inspection or disclosure (currently, only for the unauthorized disclosure) of tax returns and return information.  Requires the taxpayer to be notified as soon as practicable if any person is criminally charged by indictment with inspecting or disclosing the taxpayer's return or return information. 
Amends the National Flood Insurance Act of 1968 to reduce the waiting period for the effective date of policies for new flood insurance coverage, entered into after the date of enactment of the Riegle Community Development and Regulatory Improvement Act of 1994, from 30 to 15 days.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Urban Medicare-Dependent Hospitals 
Preservation Act of 2011''.

SEC. 2. CRITERIA AND PAYMENT FOR CERTAIN URBAN MEDICARE-DEPENDENT 
              HOSPITALS.

    (a) In General.--Section 1886(d)(5) of the Social Security Act (42 
U.S.C. 1395ww(d)(5)) is amended by adding at the end the following new 
subparagraph:
                    ``(M)(i) For cost reporting periods beginning on or 
                after October 1, 2011, and before October 1, 2014, in 
                the case of a subsection (d) hospital which is an urban 
                Medicare-dependent hospital, payment under paragraph 
                (1)(A) shall be equal to the sum of the amount 
                determined under clause (ii) and the amount determined 
                under paragraph (1)(A)(iii).
                    ``(ii) The amount determined under this clause is, 
                for discharges occurring during a cost reporting period 
                that begins on or after October 1, 2011, and before 
                October 1, 2014, 50 percent of the amount by which the 
                hospital's target amount for the cost reporting period 
                (as defined in subsection (b)(3)(L)) exceeds the amount 
                determined under paragraph (1)(A)(iii).
                    ``(iii) For purposes of this subparagraph, the term 
                `urban Medicare-dependent hospital' means, with respect 
                to any cost reporting period to which clause (i) 
                applies, any hospital--
                            ``(I) located in an urban area or 
                        reclassified to an urban area for wage index 
                        purposes;
                            ``(II) that does not receive payment--
                                    ``(aa) under subparagraph (C) as a 
                                rural referral center;
                                    ``(bb) under subparagraph (D) as a 
                                sole community hospital;
                                    ``(cc) under subparagraph (B) or 
                                under subsection (h); or
                                    ``(dd) under subparagraph (F);
                            ``(III) that is not a physician-owned 
                        hospital, as defined in section 489.3 of title 
                        42, Code of Federal Regulations (as in effect 
                        as of the date of the enactment of this 
                        subparagraph); and
                            ``(IV) for which not less than 60 percent 
                        of its inpatient days or discharges during the 
                        cost reporting period beginning in fiscal year 
                        2006, or two of the three most recently audited 
                        cost reporting periods for which the Secretary 
                        has a settled cost report, were attributable to 
                        inpatients entitled to benefits under part A 
                        and not enrolled in a Medicare Advantage plan 
                        under part C.''.
    (b) Target Payment Amount.--Section 1886(b)(3) of the Social 
Security Act (42 U.S.C. 1395ww(b)(3)) is amended--
            (1) in subparagraph (B)(iv), by striking ``and (D)'' and 
        inserting ``, (D), and (M)''; and
            (2) by adding at the end the following new subparagraph:
                    ``(M) For cost reporting periods occurring on or 
                after October 1, 2011, and before October 1, 2014, in 
                the case of a hospital that is an urban Medicare-
                dependent hospital (as defined in subsection 
                (d)(5)(M)), the term `target amount' means--
                            ``(i) with respect to the first 12-month 
                        cost reporting period in which this 
                        subparagraph is applied to the hospital, the 
                        allowable operating costs of inpatient hospital 
                        services (as defined in subsection (a)(4)) 
                        recognized under this title for the hospital 
                        for the 12-month cost reporting period 
                        beginning during fiscal year 2002 or 2006 
                        (whichever results in a higher target amount), 
                        increased by the applicable percentage increase 
                        under subparagraph (B)(iv) for each of fiscal 
                        years 2003 through 2011 or 2007 through 2011, 
                        respectively; and
                            ``(ii) with respect to discharges occurring 
                        after the first 12-month cost reporting period 
                        in which this subparagraph is applied to the 
                        hospital, the target amount for the preceding 
                        year increased by the applicable percentage 
                        increase under subparagraph (B)(iv).''.

Ex Output:
Urban Medicare-Dependent Hospitals Preservation Act of 2011 - Amends title XVIII (Medicare) of the Social Security Act, with respect to cost reporting periods beginning on or after October 1, 2011, and before October 1, 2014, to revise the criteria and payment formula for "subsection (d) hospitals" which are urban Medicare-dependent hospitals.

(Generally a subsection (d) hospital is an acute care hospital particularly one that receives payments under Medicare's inpatient prospective payment system when providing covered inpatient services to eligible beneficiaries.)


Ex Input:
SECTION 1. INCREASE IN DEPENDENT CARE CREDIT; CREDIT ALLOWED FOR 
              RESPITE CARE EXPENSES.

    (a) In General.--So much of section 21 of the Internal Revenue Code 
of 1986 (relating to expenses for household and dependent care services 
necessary for gainful employment) as precedes subsection (e) is amended 
to read as follows:

``SEC. 21. DEPENDENT CARE SERVICES.

    ``(a) Allowance of Credit.--
            ``(1) In general.--In the case of an individual who 
        maintains a household which includes as a member 1 or more 
        qualifying individuals, there shall be allowed as a credit 
        against the tax imposed by this chapter for the taxable year an 
        amount equal to the applicable percentage of the sum of--
                    ``(A) the employment-related expenses paid by such 
                individual during the taxable year, plus
                    ``(B) the respite care expenses paid by such 
                individual during the taxable year.
            ``(2) Applicable percentage defined.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `applicable percentage' means 50 percent 
                reduced (but not below 20 percent) by 1 percentage 
                point for each full $1,000 by which the taxpayer's 
                adjusted gross income for the taxable year exceeds 
                $15,000.
                    ``(B) Cost-of-living adjustment.--In the case of 
                any taxable year beginning in a calendar year after 
                1997, the $15,000 amount contained in subparagraph (A) 
                shall be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins 
                        by substituting `calendar year 1996' for 
                        `calendar year 1992' in subparagraph (B) 
                        thereof.
                If any increase determined under the preceding sentence 
                is not a multiple of $10, such increase shall be 
                rounded to the nearest multiple of $10.
    ``(b) Employment-Related Expenses.--For purposes of this section--
            ``(1) Determination of eligible expenses.--
                    ``(A) In general.--The term `employment-related 
                expenses' means amounts paid for the following 
                expenses, but only if such expenses are incurred to 
                enable the taxpayer to be gainfully employed for any 
                period for which there are 1 or more qualifying 
                individuals with respect to the taxpayer:
                            ``(i) expenses for household services, and
                            ``(ii) expenses for the care of a 
                        qualifying individual.
                Such term shall not include any amount paid for 
                services outside the taxpayer's household at a camp 
                where the qualifying individual stays overnight and 
                shall not include any respite care expense taken into 
                account under subsection (a).
                    ``(B) Exception.--Employment-related expenses 
                described in subparagraph (A) which are incurred for 
                services outside the taxpayer's household shall be 
                taken into account only if incurred for the care of--
                            ``(i) a qualifying individual described in 
                        subsection (d)(1), or
                            ``(ii) a qualifying individual (not 
                        described in subsection (d)(1)) who regularly 
                        spends at least 8 hours each day in the 
                        taxpayer's household.
                    ``(C) Dependent care centers.--Employment-related 
                expenses described in subparagraph (A) which are 
                incurred for services provided outside the taxpayer's 
                household by a dependent care center (as defined in 
                subparagraph (D)) shall be taken into account only if--
                            ``(i) such center complies with all 
                        applicable laws and regulations of a State or 
                        unit of local government, and
                            ``(ii) the requirements of subparagraph (B) 
                        are met.
                    ``(D) Dependent care center defined.--For purposes 
                of this paragraph, the term `dependent care center' 
                means any facility which--
                            ``(i) provides care for more than 6 
                        individuals (other than individuals who reside 
                        at the facility), and
                            ``(ii) receives a fee, payment, or grant 
                        for providing services for any of the 
                        individuals (regardless of whether such 
                        facility is operated for profit).
            ``(2) Dollar limit on amount creditable.--
                    ``(A) In general.--The amount of the employment-
                related expenses incurred during any taxable year which 
                may be taken into account under subsection (a) shall 
                not exceed--
                            ``(i) $2,400 if there is 1 qualifying 
                        individual with respect to the taxpayer for 
                        such taxable year, or
                            ``(ii) $4,800 if there are 2 or more 
                        qualifying individuals with respect to the 
                        taxpayer for such taxable year.
                The amount determined under clause (i) or (ii) 
                (whichever is applicable) shall be reduced by the 
                aggregate amount excludable from gross income under 
                section 129 for the taxable year.
                    ``(B) Reduction in limit for amount of respite care 
                expenses.--The limitation of subparagraph (A) shall be 
                reduced by the amount of the respite care expenses 
                taken into account by the taxpayer under subsection (a) 
                for the taxable year.
            ``(3) Earned income limitation.--
                    ``(A) In general.--Except as otherwise provided in 
                this paragraph, the amount of the employment-related 
                expenses incurred during any taxable year which may be 
                taken into account under subsection (a) shall not 
                exceed--
                            ``(i) in the case of an individual who is 
                        not married at the close of such year, such 
                        individual's earned income for such year, or
                            ``(ii) in the case of an individual who is 
                        married at the close of such year, the lesser 
                        of such individual's earned income or the 
                        earned income of his spouse for such year.
                    ``(B) Special rule for spouse who is a student or 
                incapable of caring for himself.--In the case of a 
                spouse who is a student or a qualified individual 
                described in subsection (d)(3), for purposes of 
                subparagraph (A), such spouse shall be deemed for each 
                month during which such spouse is a full-time student 
                at an educational institution, or is such a qualifying 
                individual, to be gainfully employed and to have earned 
                income of not less than--
                            ``(i) $200 if paragraph (2)(A)(i) applies 
                        for the taxable year, or
                            ``(ii) $400 if paragraph (2)(A)(ii) applies 
                        for the taxable year.
                In the case of any husband and wife, this subparagraph 
                shall apply with respect to only one spouse for any one 
                month.
    ``(c) Respite Care Expenses.--For purposes of this section--
            ``(1) In general.--The term `respite care expenses' means 
        expenses paid (whether or not to enable the taxpayer to be 
        gainfully employed) for--
                    ``(A) the care of a qualifying individual--
                            ``(i) who has attained the age of 13, or
                            ``(ii) who is under the age of 13 but has a 
                        physical or mental impairment which results in 
                        the individual being incapable of caring for 
                        himself,
                during any period when such individual regularly spends 
                at least 8 hours each day in the taxpayer's household, 
                or
                    ``(B) care (for not more than 14 days during the 
                calendar year) of a qualifying individual described in 
                subparagraph (A) during any period during which the 
                individual does not regularly spend at least 8 hours 
                each day in the taxpayer's household.
            ``(2) Dollar limit.--The amount of the respite care 
        expenses incurred during any taxable year which may be taken 
        into account under subsection (a) shall not exceed--
                    ``(A) $1,200 if such expenses are incurred with 
                respect to only 1 qualifying individual for the taxable 
                year, or
                    ``(B) $2,400 if such expenses are incurred for 2 or 
                more qualifying individuals for such taxable year.
    ``(d) Qualifying Individual.--For purposes of this section, the 
term `qualifying individual' means--
            ``(1) a dependent of the taxpayer who is under the age of 
        13 and with respect to whom the taxpayer is entitled to a 
        deduction under section 151(c),
            ``(2) a dependent of the taxpayer who is physically or 
        mentally incapable of caring for himself, or
            ``(3) the spouse of the taxpayer, if he is physically or 
        mentally incapable of caring for himself.''
    (b) Technical and Conforming Amendments.--
            (1) Paragraph (5) of section 21(e) of such Code is amended 
        by striking ``subparagraph (A) or (B) of subsection (b)(1)'' 
        and inserting ``paragraph (1) or (2) of subsection (d)''.
            (2) Paragraph (2) of section 129(b) of such Code is amended 
        by striking ``section 21(d)(2)'' and inserting ``section 
        21(b)(3)(B)''.
            (3) Paragraph (1) of section 129(e) of such Code is amended 
        by striking ``under section 21(b)(2) (relating to expenses for 
        household and dependent care services necessary for gainful 
        employment)'' and inserting ``or respite care services under 
        section 21 (relating to dependent care services)''.
            (4) Subparagraph (H) of section 6213(g)(2) of such Code is 
        amended by striking ``section 21 (related to expenses for 
        household and dependent care services necessary for gainful 
        employment)'' and inserting ``section 21 (relating to dependent 
        care services)''.
            (5) The item relating to section 21 in the table of 
        sections for subpart A of part IV of subchapter A of chapter 1 
        of such Code is amended to read as follows:

                              ``Sec. 21. Dependent care services.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1996.

Ex Output:

Amends the Internal Revenue Code to increase the income tax credit for employment-related dependent care expenses.  Adds respite care expenses to the credit's scope.