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

[Q]: -S-E-C-T-I-O-N -1-. -A-C-Q-U-I-S-I-T-I-O-N -O-F -R-O-O-S-E-V-E-L-T 
              -F-A-M-I-L-Y -L-A-N-D-S-.

    -(-a-) -I-n -G-e-n-e-r-a-l-.---
            -(-1-) -G-e-n-e-r-a-l -a-u-t-h-o-r-i-t-y-.----T-h-e 
        -S-e-c-r-e-t-a-r-y -o-f -t-h-e -I-n-t-e-r-i-o-r 
        -(-h-e-r-e-i-n-a-f-t-e-r -r-e-f-e-r-r-e-d -t-o -a-s -t-h-e 
        -`-`-S-e-c-r-e-t-a-r-y-'-'-) -m-a-y -a-c-q-u-i-r-e-, -b-y 
        -p-u-r-c-h-a-s-e -w-i-t-h -d-o-n-a-t-e-d -o-r 
        -a-p-p-r-o-p-r-i-a-t-e-d -f-u-n-d-s-, -d-o-n-a-t-i-o-n-, -o-r 
        -o-t-h-e-r-w-i-s-e-, -l-a-n-d-s -a-n-d -i-n-t-e-r-e-s-t-s -i-n 
        -l-a-n-d -(-i-n-c-l-u-d-i-n-g -d-e-v-e-l-o-p-m-e-n-t 
        -r-i-g-h-t-s -a-n-d -e-a-s-e-m-e-n-t-s-) -i-n -t-h-e 
        -p-r-o-p-e-r-t-i-e-s -l-o-c-a-t-e-d -a-t -H-y-d-e -P-a-r-k-, 
        -N-e-w -Y-o-r-k-, -t-h-a-t -w-e-r-e -o-w-n-e-d -b-y 
        -F-r-a-n-k-l-i-n -D-. -R-o-o-s-e-v-e-l-t -o-r -h-i-s 
        -f-a-m-i-l-y -a-t -t-h-e -t-i-m-e -o-f -h-i-s -d-e-a-t-h-, -a-s 
        -d-e-p-i-c-t-e-d -o-n -t-h-e -m-a-p -e-n-t-i-t-l-e-d 
        -`-`-R-o-o-s-e-v-e-l-t -F-a-m-i-l-y -E-s-t-a-t-e-'-' -a-n-d 
        -d-a-t-e-d -N-o-v-e-m-b-e-r -1-9-, -1-9-9-3-.
            -(-2-) -L-i-m-i-t-a-t-i-o-n-s-.---
                    -(-A-) -R-e-s-i-d-e-n-t-i-a-l -p-r-o-p-e-r-t-y-.---
                -T-h-e -S-e-c-r-e-t-a-r-y -m-a-y -o-n-l-y 
                -a-c-q-u-i-r-e -t-h-o-s-e -r-e-s-i-d-e-n-t-i-a-l 
                -p-r-o-p-e-r-t-i-e-s -o-n -t-h-e -l-a-n-d-s -a-n-d 
                -i-n-t-e-r-e-s-t-s -i-n -l-a-n-d -d-e-p-i-c-t-e-d -o-n 
                -t-h-e -m-a-p -r-e-f-e-r-r-e-d -t-o -i-n 
                -s-u-b-s-e-c-t-i-o-n -(-a-) -t-h-a-t -w-e-r-e 
                -o-w-n-e-d -o-r -o-c-c-u-p-i-e-d -b-y -F-r-a-n-k-l-i-n 
                -D-. -R-o-o-s-e-v-e-l-t -o-r -h-i-s -f-a-m-i-l-y-, 
                -i-n-c-l-u-d-i-n-g -h-i-s -p-a-r-e-n-t-s-, 
                -s-i-b-l-i-n-g-s-, -w-i-f-e-, -a-n-d -c-h-i-l-d-r-e-n-.
                    -(-B-) -S-t-a-t-e -l-a-n-d-s-.----L-a-n-d-s -a-n-d 
                -i-n-t-e-r-e-s-t-s -i-n -l-a-n-d -d-e-p-i-c-t-e-d -o-n 
                -t-h-e -m-a-p -r-e-f-e-r-r-e-d -t-o -i-n 
                -s-u-b-s-e-c-t-i-o-n -(-a-) -t-h-a-t -a-r-e -o-w-n-e-d 
                -b-y -t-h-e -S-t-a-t-e -o-f -N-e-w -Y-o-r-k-, -o-r -a 
                -p-o-l-i-t-i-c-a-l -s-u-b-d-i-v-i-s-i-o-n -o-f -t-h-e 
                -S-t-a-t-e-, -m-a-y -o-n-l-y -b-e -a-c-q-u-i-r-e-d -b-y 
                -d-o-n-a-t-i-o-n-.
            -(-3-) -P-r-i-o-r-i-t-y-.----I-n -a-c-q-u-i-r-i-n-g 
        -l-a-n-d-s -a-n-d -i-n-t-e-r-e-s-t-s -i-n -l-a-n-d 
        -p-u-r-s-u-a-n-t -t-o -t-h-i-s -s-e-c-t-i-o-n-, -t-h-e 
        -S-e-c-r-e-t-a-r-y -s-h-a-l-l-, -t-o -t-h-e -e-x-t-e-n-t 
        -p-o-s-s-i-b-l-e-, -g-i-v-e -p-r-i-o-r-i-t-y -t-o 
        -a-c-q-u-i-r-i-n-g -t-h-e -t-r-a-c-t -o-f -l-a-n-d-s 
        -c-o-m-m-o-n-l-y -k-n-o-w-n -a-s -t-h-e -`-`-O-p-e-n -P-a-r-k 
        -H-o-d-h-o-m-e -T-r-a-c-t-'-'-, -a-s -g-e-n-e-r-a-l-l-y 
        -d-e-p-i-c-t-e-d -o-n -t-h-e -m-a-p -r-e-f-e-r-r-e-d -t-o -i-n 
        -s-u-b-s-e-c-t-i-o-n -(-a-)-.
            -(-4-) -C-o-s-t-s-.----T-h-e -S-e-c-r-e-t-a-r-y -m-a-y 
        -p-a-y -t-h-e -c-o-s-t-s-, -i-n-c-l-u-d-i-n-g -t-i-t-l-e 
        -s-e-a-r-c-h -a-n-d -s-u-r-v-e-y-, -a-s-s-o-c-i-a-t-e-d 
        -w-i-t-h -t-h-e -a-c-q-u-i-s-i-t-i-o-n -o-f -l-a-n-d-s -a-n-d 
        -i-n-t-e-r-e-s-t-s -i-n -l-a-n-d -p-u-r-s-u-a-n-t -t-o -t-h-i-s 
        -s-e-c-t-i-o-n-.
    -(-b-) -A-d-m-i-n-i-s-t-r-a-t-i-o-n-.----L-a-n-d-s -a-n-d 
-i-n-t-e-r-e-s-t-s -i-n -l-a-n-d -a-c-q-u-i-r-e-d -b-y -t-h-e 
-S-e-c-r-e-t-a-r-y -p-u-r-s-u-a-n-t -t-o -t-h-i-s -s-e-c-t-i-o-n 
-s-h-a-l-l -b-e -a-d-d-e-d -t-o-, -a-n-d -a-d-m-i-n-i-s-t-e-r-e-d -a-s 
-p-a-r-t -o-f-, -t-h-e -F-r-a-n-k-l-i-n -D-e-l-a-n-o -R-o-o-s-e-v-e-l-t 
-N-a-t-i-o-n-a-l -H-i-s-t-o-r-i-c -S-i-t-e -o-r -t-h-e -E-l-e-a-n-o-r 
-R-o-o-s-e-v-e-l-t -N-a-t-i-o-n-a-l -H-i-s-t-o-r-i-c -S-i-t-e-, -a-s 
-a-p-p-r-o-p-r-i-a-t-e-.
    -(-c-) -A-u-t-h-o-r-i-z-a-t-i-o-n -o-f 
-A-p-p-r-o-p-r-i-a-t-i-o-n-s-.----T-h-e-r-e -a-r-e -a-u-t-h-o-r-i-z-e-d 
-t-o -b-e -a-p-p-r-o-p-r-i-a-t-e-d -s-u-c-h -s-u-m-s -a-s -a-r-e 
-n-e-c-e-s-s-a-r-y -t-o -c-a-r-r-y -o-u-t -t-h-i-s -A-c-t-.

SECTION 1. ACQUISITION OF LANDS.

    (a) In General.--(1) The Secretary of the Interior (hereinafter 
referred to as the ``Secretary'') is authorized to acquire, by purchase 
with donated or appropriated funds, donation, or otherwise, lands and 
interests therein in the following properties located at Hyde Park, New 
York identified as lands critical for protection as depicted on the map 
entitled ``Roosevelt Family Estate'' and dated September 1994:
            (A) The ``Open Park Hodhome Tract'', consisting of 
        approximately 30 acres, which shall be the highest priority for 
        acquisition.
            (B) The ``Top Cottage Tract'', consisting of approximately 
        30 acres.
            (C) The ``Poughkeepsie Shopping Center, Inc. Tract'', 
        consisting of approximately 55 acres.
    (b) Administration.--Lands and interests therein acquired by the 
Secretary pursuant to this Act shall be added to, and administered by 
the Secretary as part of the Franklin Delano Roosevelt National 
Historic Site or the Eleanor Roosevelt National Historic Site, as 
appropriate.
    (c) Authorization of Appropriations.--There are hereby authorized 
to be appropriated not to exceed $3,000,000 to carry out this Act.
[A]: Authorizes the Secretary of the Interior to acquire lands and interests in specified properties located at Hyde Park, New York, identified as lands critical for protection on the Roosevelt Family Estate to be added to and administered by the Secretary as part of the Franklin Delano Roosevelt National Historic Site or the Eleanor Roosevelt National Historic Site. Authorizes appropriations.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Missile Defense Defend and Deter Act 
of 2016''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) It is in the highest strategic interest of the United 
        States to field a fully operational missile defense system to 
        defend against threats from intercontinental ballistic missiles 
        (ICBMs) of rogue nations, including North Korea and Iran.
            (2) In the past year, the Democratic People's Republic of 
        Korea tested a nuclear weapon and an intercontinental ballistic 
        missile and has made claims that it now possesses the ability 
        to miniaturize a nuclear warhead.
            (3) The ground-based midcourse defense (GMD) element of the 
        ballistic missile defense system (BMDS) is one of the most 
        critical capabilities needed to defend the United States 
        against threats from intercontinental ballistic missiles, 
        conventional and nuclear.
            (4) The test program of the Missile Defense Agency provides 
        vital data to demonstrate the operational effectiveness, 
        suitability, and survivability of the ballistic missile defense 
        system, and it contributes to United States nonproliferation 
        goals by sending a very credible message to the international 
        community on the ability of the United States to defeat 
        ballistic missiles in flight, thus reducing their value to 
        potential adversaries.

SEC. 3. REQUIRED TESTING BY MISSILE DEFENSE AGENCY OF GROUND-BASED 
              MIDCOURSE DEFENSE ELEMENT OF BALLISTIC MISSILE DEFENSE 
              SYSTEM.

    (a) Testing Required.--Except as provided in subsection (c), not 
less frequently than once each fiscal year, the Director of the Missile 
Defense Agency shall administer an intercept flight test of the ground-
based midcourse defense element of the ballistic missile defense 
system.
    (b) Requirements.--The Director shall ensure that each test carried 
out under subsection (a) provides, when possible, for one or more of 
the following:
            (1) Validation of the operational effectiveness of the 
        ground-based midcourse defense element of the ballistic missile 
        defense system.
            (2) Use of assets in their operational configuration 
        against an inventory of targets to assess all aspects of 
        ground-based midcourse defense elements of the ballistic 
        missile defense system performance in a variety of flight test 
        regimes.
            (3) Use of operational doctrine and real-world constraints.
            (4) Evaluation of new concepts of operations and exercising 
        tactics, techniques, and procedures.
            (5) Mechanisms to assure the confidence of members of the 
        Armed Forces in the basic design of the ground-based midcourse 
        defense element of the ballistic missile defense system, its 
        hit-to-kill effectiveness, and its inherent operational 
        capability.
    (c) Exceptions.--
            (1) Nonintercept test.--The Director may forgo a test under 
        subsection (a) in a fiscal year if the Secretary of Defense, in 
        consultation with the Director, determines that conducting the 
        test would--
                    (A) jeopardize national security;
                    (B) not be successful due to specific ground-based 
                midcourse defense components needing a nonintercept 
                test; and
                    (C) likely lead to failure due to impractical time 
                considerations.
            (2) Funding.--The Director may forgo a test under 
        subsection (a) in a fiscal year if the Secretary of Defense, in 
        consultation with the Director, determines that the test is not 
        sufficiently funded.
            (3) National security waiver.--
                    (A) In general.--The Director may forgo a test 
                under subsection (a) in a fiscal year if the Secretary 
                of Defense, in consultation with the Director of the 
                Missile Defense Agency, Director of National 
                Intelligence, and the Commander of United States 
                Northern Command (NORTHCOM), determines that the 
                provision of testing as described in that subsection is 
                detrimental to the national security interests of the 
                United States.
                    (B) Notice required.--
                            (i) In general.--Not later than 30 days 
                        after forgoing a test pursuant to subparagraph 
                        (A), the Secretary shall submit to the 
                        congressional defense committees notice 
                        regarding the foregone test.
                            (ii) Elements.--Notice submitted under 
                        clause (i) shall include the following:
                                    (I) The rationale for forgoing the 
                                test.
                                    (II) The national security 
                                interests of the United States 
                                preventing the test.
                                    (III) A plan to complete the 
                                intercept test in the following fiscal 
                                year, which does not affect testing in 
                                following fiscal years.
                            (iii) Form.--Each notice under clause (ii) 
                        shall be submitted in an unclassified form, but 
                        may include a classified annex.
    (d) Congressional Defense Committees Defined.--In this section, the 
term ``congressional defense committees'' has the meaning given that 
term in section 101(a)(16) of title 10, United States Code.
[A]: Missile Defense Defend and Deter Act of 2016 This bill requires the Department of Defense (DOD) Missile Defense Agency to administer an intercept flight test of the ground-based midcourse defense element of the ballistic missile defense system at least once each fiscal year.  Each test shall provide for:   validation of the defense element's operational effectiveness; use of assets in their operational configuration against an inventory of targets to assess performance in a variety of flight test regimes;  use of operational doctrine and real-world constraints;  evaluation of new concepts of operations, tactics, and techniques; and  mechanisms to assure the confidence of members of the Armed Forces in the basic design of the ground-based midcourse defense element, its hit-to-kill effectiveness, and its operational capability.   The Agency may forgo a test if:   it would jeopardize national security, not be successful due to specific ground-based midcourse defense components needing a non-intercept test, and likely fail due to impractical time considerations; or  funding is insufficient.  The Agency also may forgo a test if DOD determines that the testing is detrimental to U.S. national security interests and provides notice to Congress.


[Q]: SECTION 1. HOPE AND LIFETIME LEARNING CREDIT.

    (a) In General.--Section 25A of the Internal Revenue Code of 1986 
is amended--
            (1) by striking ``qualified tuition and related expenses'' 
        each place it appears in subsections (b), (c), (e), (g), and 
        (i) and inserting ``higher education expenses'', and
            (2) by striking paragraph (1) of subsection (f) and 
        inserting the following:
            ``(1) Higher education expenses.--The term `higher 
        education expenses' means any expense of a type which is taken 
        into account in determining the cost of attendance (as defined 
        in section 472 of the Higher Education Act of 1965, as in 
        effect on the date of the enactment of the Taxpayer Relief Act 
        of 1997) of--
                    ``(A) the taxpayer,
                    ``(B) the taxpayer's spouse, or
                    ``(C) any dependent of the taxpayer with respect to 
                whom the taxpayer is allowed a deduction under section 
                151,
        at an eligible educational institution for courses of 
        instruction of such individual at such institution.''.
    (b) Conforming Amendments.--
            (1) Section 6050S of the Internal Revenue Code of 1986 is 
        amended by striking ``qualified tuition and related expenses'' 
        each place it appears in subsections (a)(2), (b)(2)(B)(i), and 
        (e) and inserting ``higher education expenses''.
            (2) Section 6213(g)(2)(J) of such Code is amended by 
        striking ``tuition and related expenses'' and inserting 
        ``expenses''.
            (3) Section 6724 of such Code is amended by striking 
        ``qualified tuition and related expenses'' each place it 
        appears in subsections (d)(1)(B)(xii) and (d)(2)(BB) and 
        inserting ``higher education expenses''.
    (c) Effective Date.--The amendments made by this section shall 
apply to expenses paid after December 31, 2008.

SEC. 2. DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR HIGHER 
              EDUCATION EXPENSES.

    (a) In General.--Subparagraph (A) of section 72(t)(7) of the 
Internal Revenue Code of 1986 is amended by striking ``means qualified 
higher education expenses'' and all that follows and inserting ``means 
higher education expenses (as defined in section 25A(f)(1)) for 
education furnished to--''
    (b) Effective Date.--The amendment made by this section shall apply 
to distributions after December 31, 2008.

SEC. 3. QUALIFIED SCHOLARSHIPS.

    (a) In General.--Subsection (b) of section 117 of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``qualified tuition and related expenses'' 
        in paragraph (1) and inserting ``higher education expenses'', 
        and
            (2) by striking paragraph (2) and inserting the following:
            ``(2) Higher education expenses.--For purposes of paragraph 
        (1), the term `higher education expenses' means any expense of 
        a type which is taken into account in determining the cost of 
        attendance (as defined in section 472 of the Higher Education 
        Act of 1965, as in effect on the date of the enactment of the 
        Taxpayer Relief Act of 1997) of a student at an eligible 
        educational institution (as defined in section 25A(f)(2)).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts received after December 31, 2008.

SEC. 4. INCOME FROM US SAVINGS BONDS.

    (a) In General.--Section 135(c)(2) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking subparagraphs (A) and (B) and inserting the 
        following:
                    ``(A) Qualified higher education expenses.--The 
                term `qualified higher education expenses' means higher 
                education expenses within the meaning of section 
                25A(f).'', and
            (2) by redesignating subparagraph (C) as subparagraph (B).
    (b) Conforming Amendments.--
            (1) Subsection (c) of section 135 of the Internal Revenue 
        Code of 1986 is amended by striking paragraph (3) and 
        redesignating paragraph (4) as paragraph (3).
            (2) Section 135 of the Internal Revenue Code of 1986 is 
        amended by striking ``tuition and fees'' in the heading and 
        inserting ``expenses''.
    (c) Effective Date.--The amendments made by this section shall 
apply to expenses paid after December 31, 2008.

SEC. 5. DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.

    (a) In General.--Subsection (a) of section 222 of the Internal 
Revenue Code of 1986 is amended by striking ``qualified tuition and 
related expenses'' and inserting ``higher education expenses''.
    (b) Definition.--Paragraph (1) of section 222(d) of the Internal 
Revenue Code of 1986 is amended to read as follows:
            ``(1) Higher education expenses.--The term `higher 
        education expenses' has the meaning given such term by section 
        25A(f). Such expenses shall be reduced in the same manner as 
        under section 25A(g)(2).''.
    (c) Conforming Amendments.--
            (1) Subsections (c)(2)(B), (d)(2), (d)(3)(A), and (d)(3)(B) 
        of section 222 of the Internal Revenue Code of 1986 are each 
        amended by striking ``qualified tuition and related expenses'' 
        and inserting ``higher education expenses''.
            (2) Section 222 of such Code is amended by striking 
        ``qualified tuition and related expenses'' in the heading and 
        inserting ``higher education expenses''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 6. QUALIFIED TUITION PROGRAMS.

    (a) In General.--Paragraph (3) of section 529(e) of the Internal 
Revenue Code of 1986 is amended to read as follows:
            ``(3) Qualified higher education expenses.--The term 
        `qualified higher education expenses' means any expense of a 
        type which is taken into account in determining the cost of 
        attendance (as defined in section 472 of the Higher Education 
        Act of 1965, as in effect on the date of the enactment of the 
        Taxpayer Relief Act of 1997) of a beneficiary at an eligible 
        educational institution.''.
    (b) Conforming Amendment.--Section 1400O of the Internal Revenue 
Code of 1986 is amended by striking paragraph (1) and redesignating 
paragraphs (2) and (3) as paragraphs (1) and (2), respectively.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2008.
[A]:
Amends the Internal Revenue Code to provide a uniform definition of higher education expenses for purposes of provisions allowing for: (1) penalty-free distributions from individual retirement accounts (IRAs) for education expenses; (2) tax exclusions for the value of college scholarships and for income from U.S. savings bonds used to pay education expenses; (3) the tax deduction for qualified tuition and related expenses; and (4) qualified tuition programs.