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. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1) 
of section 2505(a) (relating to general rule for unified credit against 
gift tax), after the application of subsection (f), is amended by 
striking ``(determined as if the applicable exclusion amount were 
$1,000,000)''.
    (b) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986 
(relating to unified credit against estate tax) is amended to read as 
follows:
    ``(c) Applicable Credit Amount.--
            ``(1) In general.--For purposes of this section, the 
        applicable credit amount is the amount of the tentative tax 
        which would be determined under section 2001(c) if the amount 
        with respect to which such tentative tax is to be computed were 
        equal to the applicable exclusion amount.
            ``(2) Applicable exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount 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 such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.''.
    (c) Maximum Estate Tax Rate Equal to 45 Percent.--
            (1) In general.--Subsection (c) of section 2001 of the 
        Internal Revenue Code of 1986 (relating to imposition and rate 
        of tax) is amended--
                    (A) by striking ``but not over $2,000,000'' in the 
                table contained in paragraph (1),
                    (B) by striking the last 2 items in such table,
                    (C) by striking ``(1) in general.--'', and
                    (D) by striking paragraph (2).
            (2) Conforming amendment.--Paragraphs (1) and (2) of 
        section 2102(b) of such Code are amended to read as follows:
            ``(1) In general.--A credit in an amount that would be 
        determined under section 2010 as the applicable credit amount 
        if the applicable exclusion amount were $60,000 shall be 
        allowed against the tax imposed by section 2101.
            ``(2) Residents of possessions of the united states.--In 
        the case of a decedent who is considered to be a `nonresident 
        not a citizen of the United States' under section 2209, the 
        credit allowed under this subsection shall not be less than the 
        proportion of the amount that would be determined under section 
        2010 as the applicable credit amount if the applicable 
        exclusion amount were $175,000 which the value of that part of 
        the decedent's gross estate which at the time of the decedent's 
        death is situated in the United States bears to the value of 
        the decedent's entire gross estate, wherever situated.''.
    (d) Modifications of Estate and Gift Taxes To Reflect Differences 
in Unified Credit Resulting From Different Tax Rates.--
            (1) Estate tax.--
                    (A) In general.--Section 2001(b)(2) of the Internal 
                Revenue Code of 1986 (relating to computation of tax) 
                is amended by striking ``if the provisions of 
                subsection (c) (as in effect at the decedent's death)'' 
                and inserting ``if the modifications described in 
                subsection (g)''.
                    (B) Modifications.--Section 2001 of such Code is 
                amended by adding at the end the following new 
                subsection:
    ``(g) Modifications to Gift Tax Payable To Reflect Different Tax 
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or 
more gifts, the rates of tax under subsection (c) in effect at the 
decedent's death shall, in lieu of the rates of tax in effect at the 
time of such gifts, be used both to compute--
            ``(1) the tax imposed by chapter 12 with respect to such 
        gifts, and
            ``(2) the credit allowed against such tax under section 
        2505, including in computing--
                    ``(A) the applicable credit amount under section 
                2505(a)(1), and
                    ``(B) the sum of the amounts allowed as a credit 
                for all preceding periods under section 2505(a)(2).
        For purposes of paragraph (2)(A), the applicable credit amount 
        for any calendar year before 1998 is the amount which would be 
        determined under section 2010(c) if the applicable exclusion 
        amount were the dollar amount under section 6018(a)(1) for such 
        year.''.
            (2) Gift tax.--Section 2505(a) of such Code (relating to 
        unified credit against gift tax) is amended by adding at the 
        end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar year, the 
rates of tax in effect under section 2502(a)(2) for such calendar year 
shall, in lieu of the rates of tax in effect for preceding calendar 
periods, be used in determining the amounts allowable as a credit under 
this section for all preceding calendar periods.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.
    (f) Additional Modifications to Estate Tax.--
            (1) In general.--The following provisions of the Economic 
        Growth and Tax Relief Reconciliation Act of 2001, and the 
        amendments made by such provisions, are hereby repealed:
                    (A) Subtitles A and E of title V.
                    (B) Subsection (d), and so much of subsection 
                (f)(3) as relates to subsection (d), of section 511.
                    (C) Paragraph (2) of subsection (b), and paragraph 
                (2) of subsection (e), of section 521.
        The Internal Revenue Code of 1986 shall be applied as if such 
        provisions and amendments had never been enacted.
            (2) Sunset not to apply.--
                    (A) Subsection (a) of section 901 of the Economic 
                Growth and Tax Relief Reconciliation Act of 2001 is 
                amended by striking ``this Act'' and all that follows 
                and inserting ``this Act (other than title V) shall not 
                apply to taxable, plan, or limitation years beginning 
                after December 31, 2010.''.
                    (B) Subsection (b) of such section 901 is amended 
                by striking ``, estates, gifts, and transfers''.
            (3) Repeal of deadwood.--
                    (A) Sections 2011, 2057, and 2604 of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) The table of sections for part II of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2011.
                    (C) The table of sections for part IV of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2057.
                    (D) The table of sections for subchapter A of 
                chapter 13 of such Code is amended by striking the item 
                relating to section 2604.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED 
              SPOUSE.

    (a) In General.--Section 2010(c) of the Internal Revenue Code of 
1986, as amended by section 1(b), is amended by striking paragraph (2) 
and inserting the following new paragraphs:
            ``(2) Applicable exclusion amount.--For purposes of this 
        subsection, the applicable exclusion amount is the sum of--
                    ``(A) the basic exclusion amount, and
                    ``(B) in the case of a surviving spouse, the 
                aggregate deceased spousal unused exclusion amount.
            ``(3) Basic exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the basic exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount 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 such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.
            ``(4) Aggregate deceased spousal unused exclusion amount.--
        For purposes of this subsection, the term `aggregate deceased 
        spousal unused exclusion amount' means the lesser of--
                    ``(A) the basic exclusion amount, or
                    ``(B) the sum of the deceased spousal unused 
                exclusion amounts computed with respect to each 
                deceased spouse of the surviving spouse.
            ``(5) Deceased spousal unused exclusion amount.--For 
        purposes of this subsection, the term `deceased spousal unused 
        exclusion amount' means, with respect to the surviving spouse 
        of any deceased spouse dying after December 31, 2009, the 
        excess (if any) of--
                    ``(A) the basic exclusion amount of the deceased 
                spouse, over
                    ``(B) the amount with respect to which the 
                tentative tax is determined under section 2001(b)(1) on 
                the estate of such deceased spouse.
            ``(6) Special rules.--
                    ``(A) Election required.--A deceased spousal unused 
                exclusion amount may not be taken into account by a 
                surviving spouse under paragraph (5) unless the 
                executor of the estate of the deceased spouse files an 
                estate tax return on which such amount is computed and 
                makes an election on such return that such amount may 
                be so taken into account. Such election, once made, 
                shall be irrevocable. No election may be made under 
                this subparagraph if such return is filed after the 
                time prescribed by law (including extensions) for 
                filing such return.
                    ``(B) Examination of prior returns after expiration 
                of period of limitations with respect to deceased 
                spousal unused exclusion amount.--Notwithstanding any 
                period of limitation in section 6501, after the time 
                has expired under section 6501 within which a tax may 
                be assessed under chapter 11 or 12 with respect to a 
                deceased spousal unused exclusion amount, the Secretary 
                may examine a return of the deceased spouse to make 
                determinations with respect to such amount for purposes 
                of carrying out this subsection.
            ``(7) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection.''.
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 2505(a) of the Internal 
        Revenue Code of 1986, as amended by section 1(a), is amended to 
        read as follows:
            ``(1) the applicable credit amount in effect under section 
        2010(c) which would apply if the donor died as of the end of 
        the calendar year, reduced by''.
            (2) Section 2631(c) of such Code is amended by striking 
        ``the applicable exclusion amount'' and inserting ``the basic 
        exclusion amount''.
            (3) Section 6018(a)(1) of such Code is amended by striking 
        ``applicable exclusion amount'' and inserting ``basic exclusion 
        amount''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.

SEC. 3. SENSE OF THE SENATE REGARDING REVENUE NEUTRALITY.

    It is the sense of the Senate that any reduction in Federal 
revenues resulting from the provisions of, and amendments made by, this 
Act should be fully offset.

Output: Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fostering Our Future Act of 2006''.

SEC. 2. IMPROVEMENTS TO COURTS.

    (a) In General.--Section 13712(b) of the Omnibus Budget 
Reconciliation Act of 1993 (42 U.S.C. 629b) is amended to read as 
follows:
    ``(b) Eligibility.--In order to be eligible for a grant under this 
section:
            ``(1) Application.--A highest State court shall submit to 
        the Secretary an application at such time, in such form, and 
        including such information and assurances as the Secretary 
        shall require.
            ``(2) Measures of court performance.--There shall be in 
        effect in the State such laws and procedures as are necessary 
        to ensure that the courts of the State measure the following 
        with respect to children under the jurisdiction of the courts:
                    ``(A) The percentage of children who do not have a 
                subsequent petition of maltreatment filed in court 
                after the initial such petition is filed.
                    ``(B) The percentage of children who are the 
                subject of additional allegations of maltreatment 
                within 12 months after the original petition was 
                closed.
                    ``(C) The percentages of children who reach legal 
                permanency within 6 months after removal, within 12 
                months thereafter, within 18 months thereafter, and 
                within 24 months thereafter.
                    ``(D) The percentage of children who do not reach 
                permanency in the foster care system.
                    ``(E) The percentages of children who re-enter 
                foster care pursuant to court order within 12 months 
                after being returned to their families, and within 24 
                months thereafter.
                    ``(F) The percentages of children who return to 
                foster care pursuant to court order within 12 months 
                after being adopted or placed with an individual or 
                couple who are permanent guardians, and within 24 
                months thereafter.
                    ``(G) The percentages of children who are 
                transferred among 1, 2, 3, or more placements while 
                under court jurisdiction, distinguishing, where 
                possible, between placements in and out of a child's 
                own home from multiple placements in a variety of 
                environments.
                    ``(H) The percentage of cases in which both parents 
                receive written service of process within the required 
                time standards or where notice of hearing has been 
                waived by parties.
                    ``(I) The percentage of cases in which there is 
                documentation that timely and proper notice is given to 
                parties in advance of the next hearing.
                    ``(J) The percentage of cases in which children who 
                have attained 10 years of age receive notice of the 
                legal proceedings in their dependency case; the 
                percentage of cases in which children who have attained 
                10 years of age are present in court and afforded an 
                opportunity to be heard in their own cases; and the 
                percentage of cases in which children have legal 
                representation.
                    ``(K) The percentage of cases in which the court 
                reviews case plans within established time guidelines.
                    ``(L) The percentage of children receiving legal 
                counsel, guardians ad litem, or court-appointed special 
                advocates before the preliminary protective hearing or 
                equivalent, with separate measures of the percentages 
                of each type of representation and of whether the 
                representation was received within established time 
                guidelines, within 5 days after the adoption petition 
                is filed, within 6 through 10 days after the filing, 
                and within more than 10 days after the filing.
                    ``(M) The percentage of cases in which counsel for 
                parents are appointed before the preliminary protective 
                hearing or equivalent, with separate measures of the 
                percentages in which such appointments are made within 
                established time guidelines, within 5 days after the 
                adoption petition is filed, within 6 through 10 days 
                after the filing, and within more than 10 days after 
                the filing.
                    ``(N) The percentage of cases in which legal 
                counsel for children is appointed on or before the 
                first court appearance, and the percentage of cases in 
                which legal counsel for children changes, and the 
                number of changes involved.
                    ``(O) The percentage of cases in which legal 
                counsel for parents changes, and the number of changes 
                involved.
                    ``(P) The percentage of cases in which legal 
                counsel for parents, children, and agencies are present 
                at each hearing.
                    ``(Q) The percentages of children for whom all 
                hearings are heard by 1 or more judicial officers, and 
                the number of judicial officers hearing the case.
                    ``(R) The average and median times from filing the 
                original petition to adjudication.
                    ``(S) The average and median times from filing the 
                original petition to disposition.
                    ``(T) The percentages of cases that are adjudicated 
                within 30 days after the filing of the dependency 
                petition, within 60 days thereafter, and within 90 days 
                thereafter.
                    ``(U) The percentages of cases that receive a 
                disposition within 10 days after the dependency 
                adjudication, within 30 days thereafter, and within 90 
                days thereafter.
                    ``(V) The percentage of cases where children are 
                successfully served in the home and not detained; the 
                average and median times to reunification; and the 
                percentage of cases where children are not successfully 
                reunified.
                    ``(W) The average and median times from the filing 
                of the original petition to permanent placement.
                    ``(X) The average and median times from the filing 
                of the original petition to finalized termination of 
                parental rights.
                    ``(Y) The percentages of cases for which the 
                termination petition is filed within 3 months after the 
                dependency disposition, within 6 months thereafter, 
                within 12 months thereafter, and within 18 months 
                thereafter.
                    ``(Z) The percentage of cases that receive a 
                termination order within 30 days after the filing of 
                the termination petition, within 90 days thereafter, 
                within 120 days thereafter, and within 180 days 
                thereafter.
                    ``(AA) The percentages of cases for which an 
                adoption petition is filed within 1 month after the 
                termination order, within 3 months thereafter, and 
                within 6 months thereafter.
                    ``(BB) The percentages of cases for which the 
                adoption is finalized within 1 month after the adoption 
                petition is filed, within 3 months thereafter, within 6 
                months thereafter, and within 12 months thereafter.
                    ``(CC) The percentage of hearings (by hearing type) 
                not completed within timeframes set forth in statute or 
                court rules, including, where possible, the reason for 
                noncompletion.''.
    (b) Student Loan Repayment for Family Law, Dependency, and Domestic 
Relations Attorneys.--
            (1) In general.--The Higher Education Act of 1965 is 
        amended by inserting after section 428K (20 U.S.C. 1078-11) the 
        following new section:

``SEC. 428L. LOAN FORGIVENESS FOR FAMILY LAW, DEPENDENCY, AND DOMESTIC 
              RELATIONS ATTORNEYS.

    ``(a) Purpose.--The purpose of this section is to encourage 
qualified individuals to enter and continue employment as family law, 
dependency, and domestic relations attorneys.
    ``(b) Loan Forgiveness.--
            ``(1) Loan forgiveness authorized.--The Secretary is 
        authorized to forgive, in accordance with this section and the 
        agreement described in subsection (e), the student loan debt of 
        an eligible borrower in the amount specified in subsection (d) 
        and for the period specified in such agreement.
            ``(2) Method of loan forgiveness.--To provide the loan 
        forgiveness authorized in paragraph (1), the Secretary is 
        authorized to carry out a program--
                    ``(A) through the holder of the loan, to assume the 
                obligation to repay a qualified loan amount for a loan 
                made under part B of this title; and
                    ``(B) to cancel a qualified loan amount for a loan 
                made under part D of this title.
    ``(c) Eligible Borrower.--The Secretary is authorized to provided 
loan forgiveness under this section to any individual who--
            ``(1) is employed full-time as a family law, dependency, or 
        domestic relations attorney; and
            ``(2) is not in default on a loan for which the borrower 
        seeks forgiveness.
    ``(d) Loan Forgiveness Amount.--The Secretary may, from funds 
appropriated under subsection (l), forgive the loan obligation of an 
eligible borrower in accordance with such terms, limitations, and 
conditions as may be mutually agreed upon by such borrower and the 
Secretary in the agreement described in subsection (e), except that the 
amount paid by the Secretary under this section shall not exceed--
            ``(1) $6,000 in any calendar year for any borrower; or
            ``(2) $50,000 in the aggregate for any borrower.
    ``(e) Loan Forgiveness Agreement.--
            ``(1) Terms of agreement.--The Secretary shall not provide 
        loan forgiveness to an eligible borrower unless the borrower 
        enters into a written agreement with the Secretary which 
        provides that--
                    ``(A) the borrower shall remain employed full-time 
                as a family law, dependency, or domestic relations 
                attorney for a period of service specified in the 
                agreement (but not less than 3 years), unless 
                involuntarily separated from that employment;
                    ``(B) if the borrower is involuntarily separated 
                from the employment described in subparagraph (A) on 
                account of misconduct, or voluntarily separates from 
                that employment, before the end of the period specified 
                in the agreement, the borrower shall repay the 
                Secretary the amount of any benefits received by such 
                borrower under this section;
                    ``(C) if the borrower is required to repay an 
                amount to the Secretary under subparagraph (B) and 
                fails to repay such amount, a sum equal to such amount 
                shall be recoverable by the Government from the 
                borrower (or such borrower's estate, if applicable) by 
                such method as is provided by law for the recovery of 
                amounts owing to the Government;
                    ``(D) the Secretary may waive, in whole or in part, 
                a right of recovery under this subsection if it is 
                shown that recovery would be against equity and good 
                conscience or against the public interest; and
                    ``(E) the Secretary shall provide loan forgiveness 
                under this section for the period of the agreement, 
                subject to the availability of appropriations.
            ``(2) Agreement renewal.--Upon completion by an eligible 
        borrower of the period of service required under the agreement 
        described in paragraph (1), the Secretary may renew such 
        agreement with the eligible borrower for a successive period of 
        service to be specified in the renewed agreement (which may be 
        less than 3 years).
    ``(f) Repayments by Borrowers.--Any amount repaid by, or recovered 
from, a borrower (or a borrower's estate) under subsection (e)(1)(B) 
shall be credited to the appropriation account from which the loan 
forgiveness amount involved was originally paid. Any amount so credited 
shall be merged with other sums in such account and shall be available 
for the same purposes and period, and subject to the same limitations 
(if any), as the sums with which the amount was merged.
    ``(g) Application for Loan Forgiveness.--An eligible borrower 
desiring loan forgiveness under this section shall submit a complete 
and accurate application to the Secretary at such time, in such manner, 
and containing such information as the Secretary may require.
    ``(h) Priority.--The Secretary shall provide loan forgiveness under 
this section on a first-come, first-served basis, and subject to the 
availability of appropriations.
    ``(i) Regulations.--The Secretary is authorized to issue such 
regulations as may be necessary to carry out the provisions of this 
section.
    ``(j) Construction.--Nothing in this section shall be construed to 
authorize the refunding of any repayment of any loan made by a borrower 
prior to the date on which the Secretary entered into an agreement with 
the borrower under subsection (e).
    ``(k) Definition.--In this section the term `family law, 
dependency, or domestic relations attorney' means an attorney who works 
in the field of family law, dependency, or domestic relations, 
including juvenile justice, truancy, child abuse or neglect, adoption, 
domestic relations, child support, paternity, and other areas which 
fall under the field of family law, dependency, or domestic relations 
law as determined by State law.
    ``(l) Authorization of Appropriations.--There are authorized to be 
appropriated to carry out this section $20,000,000 for fiscal year 2007 
and such sums as may be necessary for each of the 5 succeeding fiscal 
years.''.
            (2) Cancellation of loans.--
                    (A) Amendment.--Section 465(a)(2)(F) of the Higher 
                Education Act of 1965 (20 U.S.C. 1087ee(a)(2)(F)) is 
                amended by inserting ``, or as a full-time family law, 
                dependency, or domestic relations attorney (as defined 
                in section 428L)'' after ``agencies''.
                    (B) Effective date.--The amendment made by this 
                paragraph shall apply to--
                            (i) eligible loans made before, on, or 
                        after the date of enactment of this Act; and
                            (ii) service as a family law, dependency, 
                        or domestic relations attorney that is provided 
                        on or after the date of enactment of this Act.
                    (C) Construction.--Nothing in this paragraph shall 
                be construed to authorize the refunding of any 
                repayment of a loan made by a borrower prior to the 
                date on which the borrower became eligible for 
                cancellation under section 465(a) of the Higher 
                Education Act of 1965 (20 U.S.C. 1087ee(a)).
    (c) GAO Study.--
            (1) In general.--The Comptroller General of the United 
        States shall conduct a study that compares States with respect 
        to each of the following:
                    (A) The legal representation provided for children.
                    (B) Children's participation in their own cases.
                    (C) Preparation of dependency court judges.
                    (D) Case tracking and performance measurement.
                    (E) Statewide collaborative foster care councils.
            (2) Report.--Not later than 1 year after the date of the 
        enactment of this Act, the Comptroller General shall submit to 
        the Committee on the Judiciary of the House of Representatives 
        a written report that contains the results of the study 
        required by paragraph (1).
    (d) Sense of the Congress With Respect to Court Accountability for 
Improved Child Outcomes.--It is the sense of the Congress that State 
judicial leadership should use the measures of court performance 
described in section 13712(b)(2) of the Omnibus Budget Reconciliation 
Act of 1993 (as amended by subsection (a) of this section) to ensure 
accountability by every court for improved outcomes for children, and 
to inform decisions about allocating resources across the court system.
    (e) Sense of the Congress With Respect to the Organization of State 
Dependency Courts.--It is the sense of the Congress that State courts 
should be organized to enable children and parents to have legal 
representation and participate in a meaningful way in their own court 
proceedings.
    (f) Sense of the Congress With Respect to Building the Pool of 
Attorneys Qualified to Handle Cases in Dependency Courts.--It is the 
sense of the Congress that law schools, bar associations, and law firms 
should help build the pool of qualified attorneys available to children 
and parents in dependency courts.
    (g) Sense of the Congress With Respect to Training, Caseloads, and 
Compensation of Attorneys for Children.--It is the sense of the 
Congress that attorneys for children should have adequate training, 
reasonable caseloads, and receive reasonable and adequate compensation.

Output: Fostering Our Future Act of 2006 - Amends the Omnibus Budget Reconciliation Act of 1993 to require, for grants to the highest state courts for foster care proceedings, that the state in which the courts are located has laws and procedures in effect that will ensure that the courts measure their performance with respect to children under the court's jurisdiction.

 Amends the Higher Education Act of 1965 to authorize the Secretary of Education to forgive the student loan debt of a borrower who: (1) enters a written agreement with the Secretary to remain employed full-time as a family law, dependency, or domestic relations attorney for at least three years; and (2) is not in default on a loan for which the borrower seeks forgiveness. Limits the amount that the Secretary may pay to no more than $6,000 in any year for any borrower or $50,000 in the aggregate for any borrower. Authorizes the Secretary to renew such agreements.

 Directs the Comptroller General to conduct a comparative study of state dependency courts and foster care systems.

 Expresses the sense of Congress with respect to: (1) court accountability for improved child outcomes; (2) the organization of state dependency courts; (3) building the pool of attorneys qualified to handle cases in dependency courts; and (4) training, caseloads, and compensation of attorneys for children.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Bringing Business Back Act of 
2016''.

SEC. 2. EXCLUSION FOR INCOME ATTRIBUTABLE TO CERTAIN REAL PROPERTY.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 
139F the following new section:

``SEC. 139G. INCOME ATTRIBUTABLE TO QUALIFIED REAL PROPERTY EXCLUDED 
              FROM GROSS INCOME.

    ``(a) In General.--Gross income shall not include income or gain 
attributable to qualified real property for any taxable year beginning 
during the exclusion period.
    ``(b) Qualified Real Property.--For purposes of this section--
            ``(1) In general.--
                    ``(A) Definition.--The term `qualified real 
                property' means any real property--
                            ``(i) which is certified by the State or 
                        local zoning authority, and any economic 
                        development board, with respect to such 
                        property as meeting the requirements of 
                        subparagraph (B), and
                            ``(ii) with respect to which an election 
                        has been made (at such time and in such form 
                        and manner as the Secretary shall by regulation 
                        prescribe) to have this section apply.
                    ``(B) Requirements.--Property meets the 
                requirements of this subparagraph if such property--
                            ``(i) is zoned for commercial use,
                            ``(ii) has been undeveloped and vacant 
                        during the 2-year period ending on the date of 
                        certification, and
                            ``(iii) is located within a qualified 
                        census tract.
            ``(2) Qualified census tract.--The term `qualified census 
        tract' means--
                    ``(A) any census tract--
                            ``(i) which--
                                    ``(I) has an average poverty rate 
                                exceeding the national average poverty 
                                rate, or
                                    ``(II) has an unemployment rate 
                                above the national unemployment rate, 
                                and
                            ``(ii) exhibits another condition of 
                        distress, such as deteriorating infrastructure 
                        or population decline, or
                    ``(B) any qualified rural census tract.
            ``(3) Qualified rural census tract.--The term `qualified 
        rural census tract' means any census tract--
                    ``(A) which is located in a rural community,
                    ``(B) which has an unemployment rate of not less 
                than 6 percent, and
                    ``(C) in which not less than 50 percent of the 
                houses were constructed before 1980.
            ``(4) Rules relating to poverty and unemployment rates.--
        For purposes of paragraphs (2) and (3), poverty rates shall be 
        determined by using 2010 census data, and unemployment rates 
        shall be determined by reference to the rate of unemployment 
        announced by the Bureau of Labor Statistics of the Department 
        of Labor for the months in the two most recently ended calendar 
        quarters.
            ``(5) Economic development board.--The term `economic 
        development board' means, with respect to any property, any 
        entity established by law to oversee the economic development 
        of an area within which such property is located.
    ``(c) Exclusion Period.--The term `exclusion period' means, with 
respect to a taxable year, the 1-taxable-year period beginning with the 
first taxable year beginning after the date of the enactment of this 
section for which the income attributable to the qualified real 
property exceeds the pre-depreciation expenses attributable to such 
real property.
    ``(d) Special Rules.--For purposes of this section--
            ``(1) Subsequent taxpayers.--Subsection (a) shall only 
        apply to a taxpayer who has an ownership interest in the 
        qualified real property on the first day of the exclusion 
        period with respect to such property.
            ``(2) Limitation on application of section.--An election to 
        have this section apply may only be made once with respect to 
        any property.
            ``(3) Tax-exempt use property.--This section shall not 
        apply to any property which is tax-exempt use property (as 
        defined in section 168(h)).
    ``(e) Regulations.--The Secretary may prescribe such regulations as 
may be necessary or appropriate to carry out the purposes of this 
section, including methods for allocating income and expenses to 
property and rules to prevent abuse of this section.''.
    (b) Clerical Amendment.--The table of parts for part III of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 139F the following new item:

``Sec. 139G. Income attributable to qualified real property excluded 
                            from gross income.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.


Output: Bringing Business Back Act of 2016  This bill amends the Internal Revenue Code to allow income or gain attributable to certain real property to be excluded from gross income for a one-year period in which the income attributable to the real property exceeds the pre-depreciation expenses attributable to the property.  The exclusion applies to real property that has been certified by the state or local zoning authority and any economic development board as: (1) zoned for commercial use, (2) undeveloped and vacant during the two-year period ending on the date of certification, and (3) located within a qualified census tract.  A &quot;qualified census tract&quot; is any census tract that: (1) has an average poverty rate exceeding the national average poverty rate or an unemployment rate above the national unemployment rate; and (2) exhibits another condition of distress, such as deteriorating infrastructure or population decline.  A census tract is also qualified if it is located in a rural community that: (1) has an unemployment rate of at least 6%, and (2) in which at least 50% of the houses were constructed before 1980.