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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Orphan Works Act of 2006''.

SEC. 2. LIMITATION ON REMEDIES IN CASES INVOLVING ORPHAN WORKS.

    (a) Limitation on Remedies.--Chapter 5 of title 17, United States 
Code, is amended by adding at the end the following new section:
``Sec. 514. Limitation on remedies in cases involving orphan works
    ``(a) Limitation on Remedies.--
            ``(1) Conditions.--Notwithstanding sections 502 through 
        505, in an action brought under this title for infringement of 
        copyright in a work, the remedies for infringement shall be 
        limited under subsection (b) if the infringer sustains the 
        burden of proving, and the court finds, that--
                    ``(A) before the infringing use of the work began, 
                the infringer, a person acting on behalf of the 
                infringer, or any person jointly and severally liable 
                with the infringer for the infringement of the work--
                            ``(i) performed and documented a reasonably 
                        diligent search in good faith to locate the 
                        owner of the infringed copyright; but
                            ``(ii) was unable to locate the owner; and
                    ``(B) the infringing use of the work provided 
                attribution, in a manner reasonable under the 
                circumstances, to the author and owner of the 
                copyright, if known with a reasonable degree of 
                certainty based on information obtained in performing 
                the reasonably diligent search.
            ``(2) Definitions; requirements for searches.--
                    ``(A) Owner of infringed copyright.--For purposes 
                of paragraph (1), the `owner' of an infringed copyright 
                in a work is the legal or beneficial owner of, or any 
                party with authority to grant or license, an exclusive 
                right under section 106 applicable to the infringement.
                    ``(B) Requirements for reasonably diligent 
                search.--(i) For purposes of paragraph (1), a search to 
                locate the owner of an infringed copyright in a work--
                            ``(I) is `reasonably diligent' only if it 
                        includes steps that are reasonable under the 
                        circumstances to locate that owner in order to 
                        obtain permission for the use of the work; and
                            ``(II) is not `reasonably diligent' solely 
                        by reference to the lack of identifying 
                        information with respect to the copyright on 
                        the copy or phonorecord of the work.
                    ``(ii) The steps referred to in clause (i)(I) shall 
                ordinarily include, at a minimum, review of the 
                information maintained by the Register of Copyrights 
                under subparagraph (C).
                    ``(iii) A reasonably diligent search includes the 
                use of reasonably available expert assistance and 
                reasonably available technology, which may include, if 
                reasonable under the circumstances, resources for which 
                a charge or subscription fee is imposed.
                    ``(C) Information to guide searches.--The Register 
                of Copyrights shall receive, maintain, and make 
                available to the public, including through the 
                Internet, information from authoritative sources, such 
                as industry guidelines, statements of best practices, 
                and other relevant documents, that is designed to 
                assist users in conducting and documenting a reasonably 
                diligent search under this subsection. Such information 
                may include--
                            ``(i) the records of the Copyright Office 
                        that are relevant to identifying and locating 
                        copyright owners;
                            ``(ii) other sources of copyright ownership 
                        information reasonably available to users;
                            ``(iii) methods to identify copyright 
                        ownership information associated with a work;
                            ``(iv) sources of reasonably available 
                        technology tools and reasonably available 
                        expert assistance; and
                            ``(v) best practices for documenting a 
                        reasonably diligent search.
    ``(b) Limitations on Remedies.--The limitations on remedies in a 
case to which subsection (a) applies are the following:
            ``(1) Monetary relief.--
                    ``(A) General rule.--Subject to subparagraph (B), 
                an award for monetary relief (including actual damages, 
                statutory damages, costs, and attorney's fees) may not 
                be made, other than an order requiring the infringer to 
                pay reasonable compensation for the use of the 
                infringed work.
                    ``(B) Exceptions.--(i) An order requiring the 
                infringer to pay reasonable compensation for the use of 
                the infringed work may not be made under subparagraph 
                (A) if--
                            ``(I) the infringement is performed without 
                        any purpose of direct or indirect commercial 
                        advantage and primarily for a charitable, 
                        religious, scholarly, or educational purpose, 
                        and
                            ``(II) the infringer ceases the 
                        infringement expeditiously after receiving 
                        notice of the claim for infringement,
                unless the copyright owner proves, and the court finds, 
                that the infringer has earned proceeds directly 
                attributable to the infringement.
                    ``(ii) If the infringer fails to negotiate in good 
                faith with the owner of the infringed work regarding 
                the amount of reasonable compensation for the use of 
                the infringed work, the court may award full costs, 
                including a reasonable attorney's fee, against the 
                infringer under section 505, subject to section 412.
            ``(2) Injunctive relief.--
                    ``(A) General rule.--Subject to subparagraph (B), 
                the court may impose injunctive relief to prevent or 
                restrain the infringing use, except that, if the 
                infringer has met the requirements of subsection (a), 
                the relief shall, to the extent practicable, account 
                for any harm that the relief would cause the infringer 
                due to its reliance on having performed a reasonably 
                diligent search under subsection (a).
                    ``(B) Special rule for new works.--In a case in 
                which the infringer recasts, transforms, adapts, or 
                integrates the infringed work with the infringer's 
                original expression in a new work of authorship, the 
                court may not, in granting injunctive relief, restrain 
                the infringer's continued preparation or use of that 
                new work, if the infringer--
                            ``(i) pays reasonable compensation to the 
                        owner of the infringed copyright for the use of 
                        the infringed work; and
                            ``(ii) provides attribution to the owner of 
                        the infringed copyright in a manner that the 
                        court determines is reasonable under the 
                        circumstances.
                    ``(C) Treatment of parties not subject to suit.--
                The limitations on remedies under this paragraph shall 
                not be available to an infringer that asserts in an 
                action under section 501(b) that neither it nor its 
                representative acting in an official capacity is 
                subject to suit in Federal court for an award of 
                damages to the copyright owner under section 504, 
                unless the court finds that such infringer has-- 
                            ``(i) complied with the requirements of 
                        subsection (a) of this section;
                            ``(ii) made a good faith offer of 
                        compensation that was rejected by the copyright 
                        owner; and
                            ``(iii) affirmed in writing its willingness 
                        to pay such compensation to the copyright owner 
                        upon the determination by the court that such 
                        compensation was reasonable under paragraph (3) 
                        of this subsection.
                    ``(D) Construction.--Nothing in subparagraph (C) 
                shall be deemed to authorize or require, and no action 
                taken pursuant to subparagraph (C) shall be deemed to 
                constitute, an award of damages by the court against 
                the infringer.
                    ``(E) Rights and privileges not waived.--No action 
                taken by an infringer pursuant to subparagraph (C) 
                shall be deemed to waive any right or privilege that, 
                as a matter of law, protects such infringer from being 
                subject to suit in Federal court for an award of 
                damages to the copyright owner under section 504.
            ``(3) Reasonable compensation.--In establishing reasonable 
        compensation under paragraph (1) or (2), the owner of the 
        infringed copyright has the burden of establishing the amount 
        on which a reasonable willing buyer and a reasonable willing 
        seller in the positions of the owner and the infringer would 
        have agreed with respect to the infringing use of the work 
        immediately before the infringement began.
    ``(c) Preservation of Other Rights, Limitations, and Defense.--This 
section does not affect any right, limitation, or defense to copyright 
infringement, including fair use, under this title. If another 
provision of this title provides for a statutory license when the 
copyright owner cannot be located, that provision applies in lieu of 
this section.
    ``(d) Copyright for Derivative Works.--Notwithstanding section 
103(a), the infringing use of a work in accordance with this section 
shall not limit or affect the copyright protection for a work that uses 
the infringed work.''.
    (b) Conforming Amendment.--The table of sections for chapter 5 of 
title 17, United States Code, is amended by adding at the end the 
following new item:

``514. Limitation on remedies in cases involving orphan works''.
    (c) Effective Date.--The amendments made by this section shall 
apply only to infringing uses that commence on or after June 1, 2008.

SEC. 3. REPORT TO CONGRESS ON AMENDMENTS.

    The Register of Copyrights shall, not later than December 12, 2014, 
report to the Committee on the Judiciary of the House of 
Representatives and the Committee on the Judiciary of the Senate on the 
implementation and effects of the amendments made by section 2, 
including any recommendations for legislative changes that the Register 
considers appropriate.

SEC. 4. INQUIRY ON REMEDIES FOR SMALL COPYRIGHT CLAIMS.

    (a) In General.--The Register of Copyrights shall conduct an 
inquiry with respect to remedies for copyright infringement claims 
seeking limited amounts of monetary relief, including consideration of 
alternatives to disputes currently heard in the United States district 
courts. The inquiry shall cover infringement claims to which section 
514 of title 17, United States Code (as added by section 2 of this 
Act), apply, and other infringement claims under title 17, United 
States Code.
    (b) Procedures.--The Register of Copyrights shall publish notice of 
the inquiry under subsection (a), providing a period during which 
interested persons may submit comments on the inquiry, and an 
opportunity for interested persons to participate in public roundtables 
on the inquiry. The Register shall hold the public roundtables at such 
times as the Register considers appropriate.
    (c) Report to Congress.--The Register of Copyrights shall, not 
later than 1 year after the date of the enactment of this Act, prepare 
and submit to the Committee on the Judiciary of the House of 
Representatives and the Committee on the Judiciary of the Senate a 
report on the inquiry conducted under this section, including such 
recommendations that the Register considers appropriate.

Output: Orphan Works Act of 2006 - Limits the remedies available in a copyright infringement action if the infringer proves that: (1) the infringer performed and documented a reasonably diligent search in good faith to locate the copyright owner before using the work, but was unable to locate the owner; and (2) the infringing use of the work provided attribution to the author and owner of the copyright, if known.

Requires the Register of Copyrights to make information available from authoritative sources to assist users in conducting and documenting a reasonably diligent search.

Permits an award of reasonable compensation for the use of the infringed work, except if: (1) the infringement is performed without any commercial advantage and for primarily a charitable, religious, scholarly, or educational purpose; and (2) the infringer ceases the infringement expeditiously after receiving notice of the claim for infringement.

Allows the court to impose injunctive relief to prevent or restrain the infringing use, but such relief shall account for harm caused to the infringer due to reliance on having performed a reasonably diligent search. Prohibits the court from imposing injunctive relief that restrains the continued preparation or use of a new work that recasts, transforms, adapts, or integrates the infringed work with the infringer's original expression in a new work of authorship if the infringer pays reasonable compensation and provides attribution to the copyright owner.

Requires the Register of Copyrights to conduct an inquiry with respect to remedies for copyright infringement claims seeking limited amounts of monetary relief, including consideration of alternatives to disputes currently heard in the U.S. district courts.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stonewall National Historic Site 
Establishment Act''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds that--
            (1) the Stonewall National Historic Landmark in New York 
        City, designated in 2000, commemorates the site of the citizen 
        uprising of June 28-July 3, 1969, that inspired the modern 
        Lesbian, Gay, Bisexual, and Transgender (LGBT) civil rights 
        movement in America;
            (2) the Stonewall uprising became the major catalyst for 
        change in the self-awareness of the LGBT community, as well as 
        in the perception and acceptance of LGBT individuals within the 
        United States, and now represents to the Nation and the world 
        the struggle for LGBT civil rights; and
            (3) the Stonewall National Historic Landmark, within the 
        Greenwich Village Historic District, consists of the former 
        Stonewall Inn at 51-53 Christopher Street, that was raided by 
        police on June 28, 1969, as well as Christopher Park, 
        Christopher Street, Grove Street, Gay Street, Waverly Place, 
        Greenwich Avenue, Sixth Avenue, and West 10th Street between 
        Sixth Avenue and Seventh Avenue South, which are all associated 
        with the uprising.
    (b) Purpose.--The purposes of this Act are--
            (1) to help preserve, protect, and interpret the site of 
        the Stonewall uprising for the benefit of present and future 
        generations; and
            (2) to enhance understanding of the discrimination against 
        LGBT individuals that led to the Stonewall uprising and of the 
        ongoing struggle to achieve civil rights.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) National historic site.--The term ``National Historic 
        Site'' means the Stonewall National Historic Site in New York 
        City, New York, authorized to be established as a unit of the 
        National Park System under section 4(a) of this Act.
            (2) Map.--The term ``Map'' means the map entitled 
        ``Stonewall National Historic Site, Proposed Boundary'', 
        numbered 668/129,921, and dated September 2015.
            (3) City of new york.--The term ``City'' means the 
        government of the City of New York in the State of New York.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (5) State.--The term ``State'' means the State of New York.

SEC. 4. STONEWALL NATIONAL HISTORIC SITE.

    (a) Establishment.--
            (1) In general.--Subject to paragraph (2), there is 
        established in the State a unit of the National Park System to 
        be known as the ``Stonewall National Historic Site''.
            (2) Conditions for establishment.--The National Historic 
        Site shall not be established as a unit of the National Park 
        System until the date on which the Secretary has determined 
        that--
                    (A) the Secretary has acquired sufficient land or 
                an interest in land within the boundary of the National 
                Historic Site to constitute a manageable unit, as 
                determined by the Secretary; and
                    (B) the Secretary has entered into a written 
                agreement with the City, as authorized and described in 
                subsection (c).
    (b) Boundary.--
            (1) In general.--The boundary of the National Historic Site 
        shall be identical to the boundary of the Stonewall National 
        Historic Landmark, as generally depicted on the Map.
            (2) Availability of map.--The Map shall be available for 
        public inspection in the appropriate offices of the National 
        Park Service, Department of the Interior.
    (c) Agreement.--The Secretary is authorized to enter into an 
agreement with the City that delineates the respective roles and 
responsibilities of the National Park Service and the City in the 
operation, maintenance, and interpretation of the National Historic 
Site.
    (d) Publication of Notice.--Not later than 60 days after the date 
on which the conditions in subsection (a)(2) are satisfied, the 
Secretary shall publish in the Federal Register notice of the 
establishment of the National Historic Site as a unit of the National 
Park System.
    (e) Land Acquisition.--The Secretary is authorized to acquire by 
donation, purchase with donated or appropriated funds from a willing 
seller, or exchange--
            (1) lands or interests in land within the boundary of the 
        National Historic Site; and
            (2) lands or interests in land in the vicinity of the 
        National Historic Site for the purpose of providing park 
        administration and visitor service facilities, as determined by 
        the Secretary.
    (f) Administration.--
            (1) In general.--The Secretary shall administer the 
        National Historic Site in accordance with this Act and with the 
        laws generally applicable to units of the National Park System, 
        including--
                    (A) the National Park Service Organic Act (section 
                100101(a), chapter 1003, and sections 100751(a), 
                100752, 100753 and 102101 of title 54, United States 
                Code); and
                    (B) chapter 3201 of title 54, United States Code.
            (2) Cooperative agreements.--
                    (A) In general.--The Secretary may enter into 
                cooperative agreements with the State, City, units of 
                local government, organizations, or individuals to 
                further the purposes of this Act.
                    (B) Cost-sharing requirement.--
                            (i) Federal share.--The Federal share of 
                        the total cost of any activity carried out 
                        under this paragraph shall not exceed 50 
                        percent.
                            (ii) Form of non-federal share.--The non-
                        Federal share of the cost of carrying out an 
                        activity under this paragraph may be in the 
                        form of in-kind contributions or goods or 
                        services, fairly valued.
    (g) General Management Plan.--Not later than 3 years after the date 
on which funds are made available to carry out this section, the 
Secretary, in consultation with the City, shall prepare a general 
management plan for the National Historic Site in accordance with 
section 100502 of title 54, United States Code.

Output: Stonewall National Historic Site Establishment Act This bill establishes the Stonewall National Historic Site in New York as a unit of the National Park System.  The boundary of the Historic Site shall be identical to that of the Stonewall National Historic Landmark.  The Department of the Interior may enter into an agreement with New York City, New York, delineating the respective roles and responsibilities of the National Park Service and New York City in operating, maintaining, and interpreting the Historic Site.  Interior shall prepare a general management plan for the Historic Site. 


Input: Consider Input: SECTION. 1. MEDICAL INCENTIVES ACCOUNTS.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by redesignating section 137 
as section 138 and by inserting after section 136 the following new 
section:

``SEC. 137. MEDICAL INCENTIVES ACCOUNTS.

    ``(a) Exclusion.--Gross income of an employee shall not include any 
amount contributed during the taxable year by the employer to a medical 
incentives account of such employee.
    ``(b) Limitations.--
            ``(1) Maximum exclusion.--
                    ``(A) In general.--Subsection (a) shall not apply 
                to contributions for the taxable year in excess of 
                $3,000.
                    ``(B) Medical care cost adjustment.--
                            ``(i) In general.--In the case of any 
                        taxable year beginning in a calendar year after 
                        1994, the dollar amount in subparagraph (A) 
                        shall be increased for such calendar year by 
                        the medical care cost adjustment for such 
                        calendar year.
                            ``(ii) Medical care cost adjustment.--For 
                        purposes of clause (i), the medical care cost 
                        adjustment for any calendar year is the 
                        percentage (if any) by which--
                                    ``(I) the medical care component of 
                                the Consumer Price Index (as defined in 
                                section 1(f)(5)) for August of the 
                                preceding calendar year, exceeds
                                    ``(II) such component for August of 
                                1993.
                        If any increase under the preceding sentence is 
                        not a multiple of $50, such increase shall be 
                        rounded to the nearest multiple of $50.
            ``(2) Employee must have employer-provided health 
        insurance.--Subsection (a) shall not apply to any employee 
        unless--
                    ``(A) such employee is covered under insurance 
                which constitutes medical care (as defined in section 
                213(d)), and
                    ``(B) any portion of the cost of such insurance is 
                provided by such employee's employer.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Medical incentives account.--The term `medical 
        incentives account' means a trust created or organized in the 
        United States exclusively for the purpose of paying (or 
        reimbursing) the medical expenses of the account beneficiary, 
        the spouse of such beneficiary, or any dependent (as defined in 
        section 152) of such beneficiary, but only if the written 
        governing instrument creating the trust meets the following 
        requirements:
                    ``(A) No contribution will be accepted unless it is 
                in cash, and contributions will not be accepted for the 
                taxable year in excess of the limitation under 
                subsection (b)(1).
                    ``(B) The trustee is a bank (as defined in section 
                408(n)) or another person who demonstrates to the 
                satisfaction of the Secretary that the manner in which 
                such person will administer the trust will be 
                consistent with the requirements of this section.
                    ``(C) The interest of an individual in the balance 
                in his account is nonforfeitable.
                    ``(D) No part of the trust assets will be invested 
                in life insurance contracts.
                    ``(E) The assets of the trust will not be 
                commingled with other property except in a common trust 
                fund or common investment fund.
            ``(2) Medical expenses.--The term `medical expenses' means, 
        with respect to the account beneficiary, the amount paid by 
        such beneficiary during the taxable year which would be 
        allowable as a deduction for the taxable year under section 213 
        but for the threshold based on adjusted gross income.
            ``(3) Account beneficiary.--The term `account beneficiary' 
        means the employee for whose benefit the medical incentives 
        account is established.
    ``(d) Tax Treatment of Distributions.--
            ``(1) In general.--Any amount paid or distributed out of a 
        medical incentives account shall be included in the gross 
        income of the account beneficiary unless such amount is used 
        exclusively to pay (or reimburse) the medical expenses of such 
        beneficiary, the spouse of such beneficiary, or any dependent 
        (as defined in section 152) of such beneficiary. The preceding 
        sentence shall not apply to the extent that the aggregate of 
        such payments and distributions during any taxable year which 
        are not so used does not exceed the account balance as of the 
        close of the preceding taxable year.
            ``(2) Penalty for amounts included in income.--If any 
        amount is includible in the gross income of the account 
        beneficiary for any taxable year, such beneficiary's tax 
        imposed by this chapter shall be increased by 10 percent of the 
        amount so includible.
    ``(e) Tax Treatment of Accounts.--
            ``(1) Exemption from tax.--Any medical incentives account 
        is exempt from taxation under this subtitle unless such account 
        has ceased to be a medical incentives account by reason of 
        paragraph (2) or (3). Notwithstanding the preceding sentence, 
        any such account shall be subject to the taxes imposed by 
        section 511 (relating to imposition of tax on unrelated 
        business income of charitable, etc. organizations).
            ``(2) Account terminates if individual engages in 
        prohibited transaction.--
                    ``(A) In general.--If, during any taxable year of 
                the individual for whose benefit the medical incentives 
                account was established, such individual engages in any 
                transaction prohibited by section 4975 with respect to 
                the account, the account ceases to be a medical 
                incentives account as of the first day of that taxable 
                year.
                    ``(B) Account treated as distributing all its 
                assets.--In any case in which any account ceases to be 
                a medical incentives account by reason of subparagraph 
                (A) on the first day of any taxable year, paragraph (1) 
                of subsection (d) shall be applied as if there were a 
                distribution on such first day in an amount equal to 
                the fair market value (on such first day) of all assets 
                in the account (on such first day) and no portion of 
                such distribution were used to pay medical expenses.
            ``(3) Effect of pledging account as security.--If, during 
        any taxable year, the individual for whose benefit a medical 
        incentives account was established uses the account or any 
        portion thereof as security for a loan, the portion so used is 
        treated as distributed to that individual and not used to pay 
        medical expenses.
    ``(f) Custodial Accounts.--For purposes of this section, a 
custodial account shall be treated as a trust if--
            ``(1) the assets of such account are held by a bank (as 
        defined in section 408(n)) or another person who demonstrates 
        to the satisfaction of the Secretary that the manner in which 
        he will administer the account will be consistent with the 
        requirements of this section, and
            ``(2) the custodial account would, except for the fact that 
        it is not a trust, constitute a medical incentives account 
        described in subsection (c).
For purposes of this title, in the case of a custodial account treated 
as a trust by reason of the preceding sentence, the custodian of such 
account shall be treated as the trustee thereof.
    ``(g) Reports.--The trustee of a medical incentives account shall 
make such reports regarding such account to the Secretary and to the 
individual for whose benefit the account is maintained with respect to 
contributions, distributions, and such other matters as the Secretary 
may require under regulations. The reports required by this subsection 
shall be filed at such time and in such manner and furnished to such 
individuals at such time and in such manner as may be required by those 
regulations.''
    (b) Exclusion Applies for Employment Tax Purposes.--
            (1) Social security taxes.--
                    (A) Paragraph (20) of section 3121(a) of such Code 
                is amended by striking ``or 132'' and inserting ``132, 
                or 137''.
                    (B) Paragraph (17) of section 209(a) of the Social 
                Security Act is amended by striking ``or 132'' and 
                inserting ``132, or 137''.
            (2) Railroad retirement tax.--Paragraph (5) of section 
        3231(e) of such Code is amended by striking ``or 132'' and 
        inserting ``132, or 137''.
            (3) Unemployment tax.--Paragraph (16) of section 3306(b) of 
        such Code is amended by striking ``or 132'' and inserting 
        ``132, or 137''.
            (4) Withholding tax.--Paragraph (19) of section 3401(a) of 
        such Code is amended by striking ``or 132'' and inserting ``, 
        132, or 137''.
    (c) Tax on Prohibited Transactions.--Section 4975 of such Code 
(relating to prohibited transactions) is amended--
            (1) by adding at the end of subsection (c) the following 
        new paragraph:
            ``(4) Special rule for medical incentives accounts.--An 
        individual for whose benefit a medical incentives account 
        (within the meaning of section 137(c)) is established shall be 
        exempt from the tax imposed by this section with respect to any 
        transaction concerning such account (which would otherwise be 
        taxable under this section) if, with respect to such 
        transaction, the account ceases to be a medical incentives 
        account by reason of the application of section 137(e)(2)(A) to 
        such account.'', and
            (2) by inserting ``or a medical incentives account 
        described in section 137(c)'' in subsection (e)(1) after 
        ``described in section 408(a)''.
    (d) Failure To Provide Reports on Medical Incentives Accounts.--
Section 6693 of such Code (relating to failure to provide reports on 
individual retirement account or annuities) is amended--
            (1) by inserting ``or on medical incentives accounts'' 
        after ``annuities'' in the heading of such section, and
            (2) by adding at the end of subsection (a) the following: 
        ``The person required by section 137(g) to file a report 
        regarding a medical incentives account at the time and in the 
        manner required by such section shall pay a penalty of $50 for 
        each failure unless it is shown that such failure is due to 
        reasonable cause.''
    (e) Clerical Amendments.--
            (1) The table of sections for part III of subchapter B of 
        chapter 1 of such Code is amended by striking the last item and 
        inserting the following:

                              ``Sec. 137. Medical incentives accounts.
                              ``Sec. 138. Cross references to other 
                                        Acts.''
            (2) The table of sections for subchapter B of chapter 68 of 
        such Code is amended by inserting ``or on medical incentives 
        accounts'' after ``annuities'' in the item relating to section 
        6693.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the close of the calendar year 
which includes the date of the enactment of this Act.


Output: Amends the Internal Revenue Code to exclude from the gross income of an employee amounts contributed by an employer to a medical incentives account.