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

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Animal Welfare Accountability and 
Transparency Act''.

SEC. 2. PUBLIC AVAILABILITY OF REGULATORY RECORDS.

    Notwithstanding any other provision of law, not later than 90 days 
after the date of enactment of this Act, the Secretary of Agriculture 
(referred to in this section as the ``Secretary'') shall maintain and 
promptly make available to the public in an online searchable database 
in a machine-readable format on the website of the Department of 
Agriculture information relating to the administration of the Animal 
Welfare Act (7 U.S.C. 2131 et seq.) and the Horse Protection Act (15 
U.S.C. 1821 et seq.), including--
            (1) the entirety of each report of any inspection 
        conducted, and record of any enforcement action taken, under--
                    (A) either of those Acts; or
                    (B) any regulation issued under those Acts;
            (2) with respect to the Animal Welfare Act--
                    (A) the entirety of each annual report submitted by 
                a research facility under section 13 of that Act (7 
                U.S.C. 2143); and
                    (B) the name, address, and license or registration 
                number of each research facility, exhibitor, dealer, 
                and other person or establishment--
                            (i) licensed by the Secretary under section 
                        3 or 12 of that Act (7 U.S.C. 2133, 2142); or
                            (ii) registered with the Secretary under 
                        section 6 of that Act (7 U.S.C. 2136); and
            (3) with respect to the Horse Protection Act, the name and 
        address of--
                    (A) any person that is licensed to conduct any 
                inspection under section 4(c) of that Act (15 U.S.C. 
                1823(c)); or
                    (B) any organization or association that is 
                licensed by the Department of Agriculture to promote 
                horses through--
                            (i) the showing, exhibiting, sale, auction, 
                        or registry of horses; or
                            (ii) the conduct of any activity that 
                        contributes to the advancement of horses.

SEC. 3. USE OF ALTERNATIVE DEPRECIATION SYSTEM FOR TAXPAYERS VIOLATING 
              CERTAIN ANIMAL PROTECTION RULES.

    (a) In General.--Section 168(g)(1) of the Internal Revenue Code of 
1986 is amended by striking ``and'' at the end of subparagraph (D), by 
inserting ``and'' at the end of subparagraph (E), and by inserting 
after subparagraph (E) the following new subparagraph:
                    ``(F) any property placed in service by a 
                disqualified taxpayer during an applicable period,''.
    (b) Definitions.--Section 168(g) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(8) Disqualified taxpayer; applicable period.--For 
        purposes of paragraph (1)(F)--
                    ``(A) Disqualified taxpayer.--
                            ``(i) In general.--The term `disqualified 
                        taxpayer' means any taxpayer if such taxpayer--
                                    ``(I) has been assessed a civil 
                                penalty under section 19(b) of the 
                                Animal Welfare Act (7 U.S.C. 2149(b)) 
                                or section 6(b) of the Horse Protection 
                                Act (15 U.S.C. 1825(b)) and either the 
                                period for seeking judicial review of 
                                the final agency action has lapsed or 
                                there has been a final judgment with 
                                respect to an appeal of such 
                                assessment, or
                                    ``(II) has been convicted under 
                                section 19(d) of the Animal Welfare Act 
                                (7 U.S.C. 2149(d)) or section 6(a) of 
                                the Horse Protection Act (15 U.S.C. 
                                1825(a)) and there is a final judgment 
                                with respect to such conviction.
                            ``(ii) Aggregation rules.--All persons 
                        treated as a single employer under subsection 
                        (a) or (b) of section 52, or subsection (m) or 
                        (o) of section 414, shall be treated as one 
                        taxpayer for purposes of this subparagraph.
                    ``(B) Applicable period.--The term `applicable 
                period' means, with respect to any violation described 
                in subparagraph (A), the 5-taxable-year period 
                beginning with the taxable year in which the period for 
                seeking judicial review of a civil penalty described in 
                subparagraph (A)(i) has lapsed or in which there has 
                been a final judgment entered with respect to the 
                violation, whichever is earlier.''.
    (c) Conforming Amendment.--The last sentence of section 179(d)(1) 
is amended by inserting ``or any property placed in service by a 
disqualified taxpayer (as defined in section 168(g)(8)(A)) during an 
applicable period (as defined in section 168(g)(8)(B))'' after 
``section 50(b)''.
    (d) Effective Date.--The amendments made by this section shall 
apply to property placed in service in taxable years beginning after 
the date of the enactment of this section.
[A]: Animal Welfare Accountability and Transparency Act  This bill requires the Department of Agriculture (USDA) to maintain and publicly disclose records relating to the administration of the Animal Welfare Act and the Horse Protection Act, including specified details regarding inspections, enforcement actions, regulations, registrations, and licenses under the two laws. Within 90 days of the enactment of this bill, USDA must make the records available to the public in an online searchable database in a machine-readable format on its website.  The bill also amends the Internal Revenue Code to require a taxpayer who has been convicted or assessed civil penalties for violating certain provisions of the Animal Welfare Act or the Horse Protection Act to use the alternative depreciation system that increases the number of years over which property is depreciated. The taxpayer must use the system for any property placed in service during the five-year period beginning with the year in which the period for seeking judicial review of a civil penalty has lapsed or in which there has been a final judgment entered with respect to the violation, whichever is earlier. 


[Q]: S.

    Section 304 of the Congressional Budget Act of 1974 is amended to 
read as follows:

             ``permissible revisions of budget resolutions

    ``Sec. 304. At any time after the joint resolution on the budget 
for a fiscal year has been enacted pursuant to section 301, and before 
the end of such fiscal year, the two Houses and the President may enact 
a joint resolution on the budget which revises or reaffirms the joint 
resolution on the budget for such fiscal year most recently enacted, 
and for purposes of the enforcement of the Congressional Budget Act of 
1974, the chairman of the Budget Committee of the House of 
Representatives or the Senate, as applicable, may adjust levels as 
needed for the enforcement of the budget resolution.''.

SEC. 6. LIMITATION ON THE CONTENT OF BUDGET RESOLUTIONS.

    Section 305 of the Congressional Budget Act of 1974 is amended by 
adding at the end the following new subsection:
    ``(e) Limitation on Contents.--(1) It shall not be in order in the 
House of Representatives or in the Senate to consider any joint 
resolution on the budget or any amendment thereto or conference report 
thereon that contains any matter referred to in paragraph (2).
    ``(2) Any joint resolution on the budget or any amendment thereto 
or conference report thereon that contains any matter not permitted in 
section 301 (a) or (b) shall not be treated in the House of 
Representatives or the Senate as a budget resolution under subsection 
(a) or (b) or as a conference report on a budget resolution under 
subsection (c) of this section.''.

SEC. 7. DEEMING OF BUDGETARY AGGREGATES, ALLOCATIONS, AND 
              RECONCILIATION INSTRUCTIONS IN THE HOUSE AND SENATE UPON 
              VETO OF JOINT RESOLUTION ON THE BUDGET.

    (a) In General.--Title III of the Congressional Budget Act of 1974 
is amended by adding after section 315 the following new section:

 ``automatic standing order upon veto of joint resolution on the budget

    ``Sec. 316. For purposes of congressional enforcement under title 
III and IV of this Act and the rules of the House and the Senate, the 
joint resolution shall be considered as enforceable upon enactment or 
15 days following presentment to the President, whichever occurs 
earlier.''.
    (b) Conforming Amendment.--The table of contents set forth in 
section 1(b) of the Congressional Budget and Impoundment Control Act of 
1974 is amended by inserting after the item relating to section 315 the 
following new item:

``Sec. 316. Automatic standing order upon veto of joint resolution on 
                            the budget.''.

SEC. 8. ADDITIONAL AMENDMENTS TO THE CONGRESSIONAL BUDGET ACT OF 1974 
              TO EFFECTUATE JOINT RESOLUTIONS ON THE BUDGET.

    (a) Additional Amendments to the Congressional Budget and 
Impoundment Control Act of 1974.--(1)(A) Sections 301, 302, 303, 304, 
305, 308, 310, 311, 312, 314, 405, and 904 of the Congressional Budget 
Act of 1974 (2 U.S.C. 621 et seq.) are amended by striking 
``concurrent'' each place it appears and inserting ``joint''.
    (B)(i) Sections 302(d), 302(g), 308(a)(1)(A), and 310(d)(1) of the 
Congressional Budget Act of 1974 are amended by striking ``most 
recently agreed to concurrent resolution on the budget'' each place it 
occurs and inserting ``most recently enacted joint resolution on the 
budget''.
    (ii) The section heading of section 301 of such Act is amended by 
striking ``annual adoption of concurrent resolution'' and inserting 
``joint resolutions''.
    (C) Sections 302, 303, 304, 310, and 311 of the Congressional 
Budget Act of 1974 are amended by striking ``agreed to'' each place it 
appears and by inserting ``enacted''.
    (2) The table of contents set forth in section 1(b) of the 
Congressional Budget and Impoundment Control Act of 1974 is amended--
            (A) in the item relating to section 301, by striking 
        ``Annual adoption of concurrent resolution'' and inserting 
        ``Joint resolutions''; and
            (B) by striking ``concurrent'' and inserting ``joint'' in 
        the item relating to section 305.
    (b) Conforming Amendment.--Any side heading within any section of 
title III of the Congressional Budget and Impoundment Control Act of 
1974 is amended by striking ``Concurrent'' and inserting ``Joint'' and 
any center heading in any section of that title is amended by striking 
``concurrent'' and inserting ``joint''.

SEC. 9. AMENDMENTS TO THE RULES OF THE HOUSE OF REPRESENTATIVES TO 
              EFFECTUATE JOINT BUDGET RESOLUTIONS.

    Clauses 1(d)(1), 4(a)(4), 4(b)(2), 4(f)(1)(A), and 4(f)(2) of rule 
X, clause 10 of rule XVIII, clause 10 of rule XX, and clauses 7 and 10 
of rule XXI of the Rules of the House of Representatives are amended by 
striking ``concurrent'' each place it appears and inserting ``joint''.

SEC. 10. CONFORMING AMENDMENTS TO THE BALANCED BUDGET AND EMERGENCY 
              DEFICIT CONTROL ACT OF 1985.

    Section 258C(b)(1) of the Balanced Budget and Emergency Deficit 
Control Act of 1985 (2 U.S.C. 907d(b)(1)) is amended by striking 
``concurrent'' and inserting ``joint''.
[A]: Legally Binding Budget Act of 2013 - Amends the Congressional Budget Act of 1974 (CBA) to require joint budget resolutions signed by the President instead of the concurrent resolutions now required (which do not have to be signed by the President). Revises accordingly the congressional procedures for considering joint budget resolutions. Prohibits the consideration of budget-related legislation before the joint budget resolution becomes law. Requires the joint budget resolution to set forth appropriate levels for the fiscal year beginning on October 1 of such year and for at least each of the four ensuing fiscal years for the public debt limit for display purposes only. Permits revisions of joint budget resolutions already enacted. Makes a conforming amendment to the Congressional Budget and Impoundment Control Act of 1974. Makes it out of order in both chambers to consider any joint budget resolution, amendment, or conference report that contains certain matter prohibited by the CBA, particularly inclusion in the surplus or deficit totals of any outlays and revenue totals of the Old Age, Survivors, and Disability Insurance (OASDI) program under title II of the Social Security Act. Considers the joint budget resolution as enforceable upon enactment or 15 days following presentment to the President, whichever occurs earlier. (Thus creates an automatic standing order upon a presidential veto of a joint budget resolution.)  Makes conforming amendments to: (1) the Rules of the House of Representatives, and (2) the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).


[Q]: SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Middle Class Tax 
Relief Act of 1998''.I20    (b) Amendment of 1986 Code.--Except as 
otherwise expressly provided, whenever in this Act an amendment or 
repeal is expressed in terms of an amendment to, or repeal of, a 
section or other provision, the reference shall be considered to be 
made to a section or other provision of the Internal Revenue Code of 
1986.
    (c) Section 15 Not To Apply.--No amendment made by section 2 shall 
be treated as a change in a rate of tax for purposes of section 15 of 
the Internal Revenue Code of 1986.

SEC. 2. INCOME TAXED AT LOWEST RATE INCREASED TO $35,000 FOR UNMARRIED 
              INDIVIDUALS, $70,000 FOR JOINT RETURNS AND SURVIVING 
              SPOUSES, AND $52,600 FOR HEADS OF HOUSEHOLDS.

    (a) General Rule.--Section 1 (relating to tax imposed) is amended 
by striking subsections (a) through (e) and inserting the following:
    ``(a) Married Individuals Filing Joint Returns and Surviving 
Spouses.--There is hereby imposed on the taxable income of--
            ``(1) every married individual (as defined in section 7703) 
        who makes a single return jointly with his spouse under section 
        6013, and
            ``(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:

``If taxable income is:             The tax is:
    Not over $70,000...............
                                        15% of taxable income.
    Over $70,000 but not over 
        $102,300.
                                        $10,500, plus 28% of the excess 
                                                over $70,000.
    Over $102,300 but not over 
        $155,950.
                                        $19,544, plus 31% of the excess 
                                                over $102,300.
    Over $155,950 but not over 
        $278,450.
                                        $36,175, plus 36% of the excess 
                                                over $155,950.
    Over $278,450..................
                                        $80,275, plus 39.6% of the 
                                                excess over $278,450.
    ``(b)Heads of Households.--There is hereby imposed on the taxable 
income of every head of a household (as defined in section 2(b)) a tax 
determined in accordance with the following table:

``If taxable income is:             The tax is:
    Not over $52,600...............
                                        15% of taxable income.
    Over $52,600 but not over 
        $87,700.
                                        $7,890, plus 28% of the excess 
                                                over $52,600.
    Over $87,700 but not over 
        $142,000.
                                        $17,718, plus 31% of the excess 
                                                over $87,700.
    Over $142,000 but not over 
        $278,450.
                                        $34,551, plus 36% of the excess 
                                                over $142,000.
    Over $278,450..................
                                        $83,673 plus 39.6% of the 
                                                excess over $278,450.
    ``(c) Unmarried Individuals (Other Than Surviving Spouses and Heads 
of Households).--There is hereby imposed on the taxable income of every 
individual (other than a surviving spouse as defined in section 2(a) or 
the head of a household as defined in section 2(b)) who is not a 
married individual (as defined in section 7703) a tax determined in 
accordance with the following table:

``If taxable income is:             The tax is:
    Not over $35,000...............
                                        15% of taxable income.
    Over $35,000 but not over 
        $61,400.
                                        $5,250, plus 28% of the excess 
                                                over $35,000.
    Over $61,400 but not over 
        $128,100.
                                        $12,642, plus 31% of the excess 
                                                over $61,400.
    Over $128,100 but not over 
        $278,450.
                                        $33,319, plus 36% of the excess 
                                                over $128,100.
    Over $278,450..................
                                        $87,445, plus 39.6% of the 
                                                excess over $278,450.
    ``(d) Married Individuals Filing Separate Returns.--There is hereby 
imposed on the taxable income of every married individual (as defined 
in section 7703) who does not make a single return jointly with his 
spouse under section 6013, a tax determined in accordance with the 
following table:

``If taxable income is:             The tax is:
    Not over $35,000...............
                                        15% of taxable income.
    Over $36,000 but not over 
        $51,150.
                                        $5,250, plus 28% of the excess 
                                                over $35,000.
    Over $51,150 but not over 
        $77,975.
                                        $9,772, plus 31% of the excess 
                                                over $51,150.
    Over $77,975 but not over 
        $139,225.
                                        $18,088, plus 36% of the excess 
                                                over $77,975.
    Over $139,225..................
                                        $40,138, plus 39.6% of the 
                                                excess over $139,225.
    ``(e) Estates and Trusts.--There is hereby imposed on the taxable 
income of--
            ``(1) every estate, and
            ``(2) every trust,
taxable under this subsection a tax determined in accordance with the 
following table:Q10
``If taxable income is:             The tax is:
    Not over $1,700................
                                        15% of taxable income.
    Over $1,700 but not over $4,000
                                        $255, plus 28% of the excess 
                                                over $1,700.
    Over $4,000 but not over $6,100
                                        $899, plus 31% of the excess 
                                                over $4,000.
    Over $6,100 but not over $8,350
                                        $1,550, plus 36% of the excess 
                                                over $6,100.
    Over $8,350....................
                                        $2,360, plus 39.6% of the 
                                                excess over $8,350.''. 
    (b) Inflation Adjustment To Apply in Determining Rates for 1999.--
Subsection (f) of section 1 is amended--
            (1) by striking ``1993'' in paragraph (1) and inserting 
        ``1998'', 
            (2) by striking ``1992'' in paragraph (3)(B) and inserting 
        ``1997'', and
            (3) by striking paragraph (7).
    (c) Conforming Amendments.--
            (1) The following provisions are each amended by striking 
        ``1992'' and inserting ``1997'' each place it appears: 
                    (A) Section 25A(h).
                    (B) Section 32(j)(1)(B).
                    (C) Section 41(e)(5)(C).
                    (D) Section 42(h)(6)(G)(i)(II).
                    (E) Section 68(b)(2)(B).
                    (F) Section 135(b)(2)(B)(ii).
                    (G) Section 151(d)(4).
                    (H) Section 221(g)(1)(B).
                    (I) Section 512(d)(2)(B).
                    (J) Section 513(h)(2)(C)(ii).
                    (K) Section 877(a)(2).
                    (L) Section 911(b)(2)(D)(ii)(II). 
                    (M) Section 4001(e)(1)(B).
                    (N) Section 4261(e)(4)(A)(ii).
                    (O) Section 6039F(d).
                    (P) Section 6334(g)(1)(B).
                    (Q) Section 7430(c)(1).
            (2) Subparagraph (B) of section 59(j)(2) is amended by 
        striking ``, determined by substituting `1997' for `1992' in 
        subparagraph (B) thereof''.
            (3) Subparagraph (B) of section 63(c)(4) is amended by 
        striking ``by substituting for'' and all that follows and 
        inserting ``by substituting for `calendar year 1997' in 
        subparagraph (B) thereof `calendar year 1987' in the case of 
        the dollar amounts contained in paragraph (2) or (5)(A) or 
        subsection (f).''
            (4) Subparagraph (B) of section 132(f)(6) is amended by 
        inserting before the period ``, determined by substituting 
        `calendar year 1992' for `calendar year 1997' in subparagraph 
        (B) thereof''.
            (5) Paragraph (2) of section 220(g) is amended by striking 
        ``by substituting `calendar year 1997' for `calendar year 1992' 
        in subparagraph (B) thereof''.
            (6) Subparagraph (B) of section 685(c)(3) is amended by 
        striking ``, by substituting `calendar year 1997' for `calendar 
        year 1992' in subparagraph (B) thereof''.
            (7) Subparagraph (B) of section 2032A(a)(3) is amended by 
        striking ``by substituting `calendar year 1997' for `calendar 
        year 1992' in subparagraph (B) thereof''.
            (8) Subparagraph (B) of section 2503(b)(2) is amended by 
        striking ``by substituting `calendar year 1997' for `calendar 
        year 1992' in subparagraph (B) thereof''.
            (9) Paragraph (2) of section 2631(c) is amended by striking 
        ``by substituting `calendar year 1997' for `calendar year 1992' 
        in subparagraph (B) thereof''.
            (10) Subparagraph (B) of 6601(j)(3) is amended by striking 
        ``by substituting `calendar year 1997' for `calendar year 1992' 
        in subparagraph (B) thereof''.
    (d) Modification of Withholding Tables for Taxable Year 1998.--
Notwithstanding the provisions of section 3402(a) of the Internal 
Revenue Code of 1986, the Secretary of the Treasury shall modify the 
tables and procedures under section 3402(a)(1) of such Code to reflect 
the amendment made by subsection (a). Such modification shall--
            (1) take effect on July 1, 1998, and
            (2) reflect the entire reduction in taxes for calendar year 
        1998 made by such amendment during the 6-month period beginning 
        July 1, 1998. 
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.
[A]:
Middle Class Tax Relief Act of 1998 - Amends the Internal Revenue Code to revise the tax imposed and increase the 15 percent tax bracket for joint returns and surviving spouses, heads of households, other unmarried individuals, married individuals filing separately, and estates and trusts.