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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Health Tax Credit 
Act''.

SEC. 2. SMALL BUSINESS TAX CREDIT FOR 50 PERCENT OF HEALTH PREMIUMS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business-related 
credits) is amended by adding at the end the following:

``SEC. 45G. EMPLOYEE HEALTH INSURANCE EXPENSES.

    ``(a) General Rule.--For purposes of section 38, in the case of a 
qualified small employer, the employee health insurance expenses credit 
determined under this section is an amount equal to the applicable 
percentage of the amount paid by the taxpayer during the taxable year 
for qualified employee health insurance expenses.
    ``(b) Applicable Percentage.--For purposes of subsection (a), the 
applicable percentage is equal to--
            ``(1) 50 percent in the case of an employer with less than 
        26 qualified employees,
            ``(2) 40 percent in the case of an employer with more than 
        25 but less than 36 qualified employees, and
            ``(3) 30 percent in the case of an employer with more than 
        35 but less than 51 qualified employees.
    ``(c) Per Employee Dollar Limitation.--The amount of qualified 
employee health insurance expenses taken into account under subsection 
(a) with respect to any qualified employee for any taxable year shall 
not exceed the maximum employer contribution for self-only coverage or 
family coverage (as applicable) determined under section 8906(a) of 
title 5, United States Code, for the calendar year in which such 
taxable year begins.
    ``(d) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Qualified small employer.--
                    ``(A) In general.--The term `qualified small 
                employer' means any small employer which provides 
                eligibility for health insurance coverage (after any 
                waiting period (as defined in section 9801(b)(4))) to 
                all qualified employees of the employer.
                    ``(B) Small employer.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `small employer' means, 
                        with respect to any calendar year, any employer 
                        if such employer employed an average of not 
                        less than 2 and not more than 50 qualified 
                        employees on business days during either of the 
                        2 preceding calendar years. For purposes of the 
                        preceding sentence, a preceding calendar year 
                        may be taken into account only if the employer 
                        was in existence throughout such year.
                            ``(ii) Employers not in existence in 
                        preceding year.--In the case of an employer 
                        which was not in existence throughout the 1st 
                        preceding calendar year, the determination 
                        under clause (i) shall be based on the average 
                        number of qualified employees that it is 
                        reasonably expected such employer will employ 
                        on business days in the current calendar year.
            ``(2) Qualified employee health insurance expenses.--
                    ``(A) In general.--The term `qualified employee 
                health insurance expenses' means any amount paid by an 
                employer for health insurance coverage to the extent 
                such amount is attributable to coverage provided to any 
                employee while such employee is a qualified employee.
                    ``(B) Exception for amounts paid under salary 
                reduction arrangements.--No amount paid or incurred for 
                health insurance coverage pursuant to a salary 
                reduction arrangement shall be taken into account under 
                subparagraph (A).
                    ``(C) Health insurance coverage.--The term `health 
                insurance coverage' has the meaning given such term by 
                paragraph (1) of section 9832(b) (determined by 
                disregarding the last sentence of paragraph (2) of such 
                section).
            ``(3) Qualified employee.--The term `qualified employee' 
        means an employee of an employer who, with respect to any 
period, is not provided health insurance coverage under--
                    ``(A) a health plan of the employee's spouse,
                    ``(B) title XVIII, XIX, or XXI of the Social 
                Security Act,
                    ``(C) chapter 17 of title 38, United States Code,
                    ``(D) chapter 55 of title 10, United States Code,
                    ``(E) chapter 89 of title 5, United States Code, or
                    ``(F) any other provision of law.
            ``(4) Employee--The term `employee'--
                    ``(A) means any individual, with respect to any 
                calendar year, who is reasonably expected to receive at 
                least $5,000 of compensation from the employer during 
                such year,
                    ``(B) does not include an employee within the 
                meaning of section 401(c)(1), and
                    ``(C) includes a leased employee within the meaning 
                of section 414(n).
            ``(5) Compensation.--The term `compensation' means amounts 
        described in section 6051(a)(3).
    ``(e) Certain Rules Made Applicable.--For purposes of this section, 
rules similar to the rules of section 52 shall apply.
    ``(f) Denial of Double Benefit.--No deduction or credit under any 
other provision of this chapter shall be allowed with respect to 
qualified employee health insurance expenses taken into account under 
subsection (a).''.
    (b) Credit To Be Part of General Business Credit.--Section 38(b) of 
the Internal Revenue Code of 1986 (relating to current year business 
credit) is amended by striking ``plus'' at the end of paragraph (14), 
by striking the period at the end of paragraph (15) and inserting ``, 
plus'', and by adding at the end the following:
            ``(16) the employee health insurance expenses credit 
        determined under section 45G.''.
    (c) Credit Allowed Against Minimum Tax.--
            (1) In general.--Subsection (c) of section 38 of the 
        Internal Revenue Code of 1986 (relating to limitation based on 
        amount of tax) is amended by redesignating paragraph (4) as 
        paragraph (5) and by inserting after paragraph (3) the 
        following new paragraph:
            ``(4) Special rules for employee health insurance credit.--
                    ``(A) In general.--In the case of the employee 
                health insurance credit--
                            ``(i) this section and section 39 shall be 
                        applied separately with respect to the credit, 
                        and
                            ``(ii) in applying paragraph (1) to the 
                        credit--
                                    ``(I) the amounts in subparagraphs 
                                (A) and (B) thereof shall be treated as 
                                being zero, and
                                    ``(II) the limitation under 
                                paragraph (1) (as modified by subclause 
                                (I)) shall be reduced by the credit 
                                allowed under subsection (a) for the 
                                taxable year (other than the employee 
                                health insurance credit).
                    ``(B) Employee health insurance credit.--For 
                purposes of this subsection, the term `employee health 
                insurance credit' means the credit allowable under 
                subsection (a) by reason of section 45G(a).''.
            (2) Conforming amendments.--
                    (A) Subclause (II) of section 38(c)(2)(A)(ii) of 
                such Code is amended by inserting ``or the employee 
                health insurance credit'' after ``employee credit''.
                    (B) Subclause (II) of section 38(c)(3)(A)(ii) of 
                such Code is amended by inserting ``or the employee 
                health insurance credit'' after ``employee credit''.
    (d) No Carrybacks.--Subsection (d) of section 39 of the Internal 
Revenue Code of 1986 (relating to carryback and carryforward of unused 
credits) is amended by adding at the end the following:
            ``(11) No carryback of section 45g credit before effective 
        date.--No portion of the unused business credit for any taxable 
        year which is attributable to the employee health insurance 
        expenses credit determined under section 45G may be carried 
        back to a taxable year ending before the date of the enactment 
        of section 45G.''.
    (e) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following:

                              ``Sec. 45G. Employee health insurance 
                                        expenses.''.
    (f) Employer Outreach.--The Internal Revenue Service shall, in 
conjunction with the Small Business Administration, develop materials 
and implement an educational program to ensure that business personnel 
are aware of--
            (1) the eligibility criteria for the tax credit provided 
        under section 45G of the Internal Revenue Code of 1986 (as 
        added by this section),
            (2) the methods to be used in calculating such credit,
            (3) the documentation needed in order to claim such credit, 
        and
            (4) any available health plan purchasing alliances 
        established under title II,
so that the maximum number of eligible businesses may claim the tax 
credit.
    (g) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after the 
date of the enactment of this Act.
[EX A]: Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Courts of Appeals 
Modernization Act''.

SEC. 2. ESTABLISHMENT.

    There is established a Commission on Structural Alternatives for 
the Federal Courts of Appeals (in this Act referred to as the 
``Commission'').

SEC. 3. MEMBERSHIP.

    (a) Composition.--The Commission shall be composed of 5 members who 
shall be appointed by the Chief Justice of the United States.
    (b) Appointment.--The members of the Commission shall be appointed 
not later than 30 days after the date of enactment of this Act.
    (c) Vacancy.--Any vacancy in the Commission shall be filled in the 
same manner as the original appointment.
    (d) Chair.--The Commission shall elect a chair and vice chair from 
among its members.
    (e) Quorum.--Three members of the Commission shall constitute a 
quorum.

SEC. 4. DUTIES.

    The Commission shall--
            (1) study the present division of the United States courts 
        of appeals, with particular references to the United States 
        Court of Appeals for the Ninth Circuit; and
            (2) submit to the President and Congress a report on the 
        recommendations of the Commission with respect to changes in 
        circuit boundaries or structure as may be appropriate for the 
        expeditious and effective disposition of the caseload of the 
        United States courts of appeals, consistent with fundamental 
        concepts of fairness and due process.

SEC. 5. COMMISSION PERSONNEL MATTERS.

    (a) Compensation of Members.--Each member of the Commission who is 
not an officer or employee of the Federal Government shall be 
compensated at a rate equal to $300 for each day (including travel 
time) during which such member is engaged in the performance of the 
duties of the Commission. All members of the Commission who are 
officers or employees of the United States shall serve without 
compensation in addition to that received for their services as 
officers or employees of the United States.
    (b) Travel Expenses.--Each member of the Commission shall be 
allowed travel expenses, including per diem in lieu of subsistence, at 
rates not greater than those described in section 456 of title 28, 
United States Code.

SEC. 6. STAFF.

    (a) Executive Director.--The Commission may appoint an executive 
director who shall be compensated at a rate not greater than the daily 
equivalent of the annual rate of basic pay prescribed for a position at 
GS-15 of the General Schedule for each day (including travel time) 
during which the executive director is engaged in the performance of 
the duties of the Commission.
    (b) Staff.--The Executive Director, with the approval of the 
Commission, may appoint and fix the compensation of such additional 
personnel as the Executive Director determines necessary, without 
regard to the provisions of title 5, United States Code, governing 
appointments in the competitive service, and without regard to the 
provisions of chapter 51 and subchapter III of chapter 53 of such title 
relating to classification and General Schedule pay rates, except that 
a rate of pay fixed under this subsection may not exceed the annual 
maximum rate of basic pay for a position above GS-15 of the General 
Schedule under section 5108 of title 5, United States Code.
    (c) Experts and Consultants.--The Executive Director may procure by 
contract the temporary or intermittent services of experts or 
consultants in accordance with section 3109 of title 5, United States 
Code, at rates for individuals that are not greater than the daily 
equivalent of the annual rate of basic pay for a comparable position 
paid under the General Schedule.
    (d) Services.--The Administrative Office of the United States 
Courts shall provide administrative services, including financial and 
budgeting services, to the Commission on a reimbursable basis. The 
Federal Judicial Center shall provide necessary research services to 
the Commission on a reimbursable basis.

SEC. 7. INFORMATION.

    The Commission is authorized to request from any department, 
agency, or independent instrumentality of the United States any 
information and assistance the Commission determines necessary to carry 
out its functions under this Act. Each such department, agency, and 
independent instrumentality is authorized to provide such information 
and assistance to the extent permitted by law when requested by the 
Chair of the Commission.

SEC. 8. STUDY AND REPORT.

    (a) Study.--Not later than the 10-month period beginning on the 
date on which a quorum of the Commission is present, the Commission 
shall conclude a study on the issues described in section 4(1).
    (b) Report.--Not later than 60 days after the date on which the 
period described in subsection (a) expires, the Commission shall submit 
to the President and Congress the report described in section 4(1).

SEC. 9. TERMINATION.

    The Commission shall terminate 90 days after the Commission submits 
the report described in section 8(b).

SEC. 10. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such sums as are necessary 
not to exceed $1,000,000 to carry out this Act, to remain available 
until expended.
[EX A]: Federal Courts of Appeals Modernization Act This bill establishes a Commission on Structural Alternatives for the Federal Courts of Appeals to: (1) study the present division of the U.S. courts of appeals, with particular references to the U.S. Court of Appeals for the Ninth Circuit; and (2) submit to the President and Congress recommendations for changes in circuit boundaries or structure for the expeditious and effective disposition of the caseload of such courts. The commission shall be composed of five members appointed by the Chief Justice of the United States.

[EX Q]: SECTION 1. CONVEYANCE OF LAND COMPRISING SUBTROPICAL HORTICULTURE 
              RESEARCH STATION.

    (a) Definitions.--In this section:
            (1) County.--The term ``County'' means Miami-Dade County in 
        the State of Florida.
            (2) Property.--The term ``Property'' means approximately 2 
        acres, more or less, of the federally owned land comprising the 
        Subtropical Horticulture Research Station in the County, 
        which--
                    (A) has been mutually delineated by the Secretary 
                and the authorized representative of the County; and
                    (B) fronts on SW 67th Avenue in Palmetto Bay, 
                Florida.
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of Agriculture.
    (b) Property Conveyance.--
            (1) In general.--Not later than 120 days after the date on 
        which the County deposits the consideration under paragraph (2) 
        and cost reimbursement provided in this section with the 
        Department of Agriculture, the Secretary shall convey and 
        quitclaim to the County, all rights, title, and interests of 
        the United States in the Property, subject to easements and 
        rights of record and such other reservations, terms, and 
        conditions as the Secretary may prescribe.
            (2) Consideration.--
                    (A) In general.--As consideration for the 
                conveyance of the Property, the County shall pay to the 
                Secretary an amount in cash equal to the market value 
                of the property.
                    (B) Appraisal.--To determine the market value of 
                the Property, the Secretary shall have the Property 
                appraised for the highest and best use of the Property 
                in conformity with the Uniform Appraisal Standards for 
                Federal Land Acquisitions developed by the Interagency 
                Land Acquisition Conference. The approved appraisal 
                shall at all times be the property of the United 
                States.
            (3) Corrections.--With the agreement of the County, the 
        Secretary may make minor corrections or modifications to the 
        legal description of the Property.
            (4) Costs.--
                    (A) Transaction costs.--Except as provided in 
                subparagraph (C), the County shall, at closing for the 
                conveyance of the Property under this section, pay or 
                reimburse the Secretary, as appropriate, for the 
                reasonable transaction and administrative personnel 
                costs associated with the conveyance authorized by this 
                section, including the transaction costs of appraisal, 
                title, hazardous substances examination, and closing 
                costs.
                    (B) Administrative costs.--In addition to 
                transaction costs under subparagraph (A), the County 
                shall pay administrative costs in the liquidated amount 
                of $50,000.
                    (C) Attorneys' fees.--The County and the Secretary 
                shall each bear their own attorneys' fees.
            (5) Survey.--The County shall, at its cost, survey the 
        exterior boundaries of the Subtropical Horticulture Research 
        Station and the Property in accordance with Federal survey 
        standards and to the satisfaction of the Secretary, and shall 
        provide to the Secretary certified originals with signature and 
        raised seal.
            (6) Release.--The County, by a recordable instrument that 
        the Secretary determines is satisfactory, shall release the 
        Department of Agriculture from the instrument dated September 
        8, 2006, titled ``Unity of Title''.
            (7) Security fencing.--On or before closing for the 
        conveyance of the Property under this section, the County 
        shall, at its cost, contract for the construction of a security 
        fence located on the boundary between the Property and the 
        adjacent land administered by the Secretary. The fence shall be 
        of materials and standards approved in advance by the 
        Secretary. The Secretary may approve temporary security 
        structures for use during construction phases of the fence.
            (8) Other terms.--The Secretary and the County may 
        otherwise effect the purpose of this section on such additional 
        terms as are mutually acceptable and which are not inconsistent 
        with the provisions of this section.
    (c) Receipts.--
            (1) In general.--The Secretary shall deposit all funds 
        received from the conveyance authorized under this section, 
        including the market value consideration and the reimbursement 
        for costs, into the Treasury of the United States to be 
        credited to the appropriation for the Agricultural Research 
        Service.
            (2) Use of funds.--Notwithstanding any limitation in 
        applicable appropriation Acts for the Department of Agriculture 
        or the Agricultural Research Service, all funds deposited into 
        the Treasury pursuant to subsection (b) shall be available to 
        the Secretary until expended, without further appropriation, 
        for the operation, upkeep, and maintenance of the Subtropical 
        Horticulture Research Station.
[EX A]:
Directs the Secretary of Agriculture (USDA) to convey to Miami-Dade County, Florida, federally owned land comprising the Subtropical Horticulture Research Station in Miami-Dade County, Florida. Directs the County to pay specified costs.