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


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Handgun Purchaser Licensing Act''.

SEC. 2. FINDINGS.

    Congress finds as follows:
            (1) In 2013, more than 33,000 Americans were killed by guns 
        and almost 90 percent of the firearms used in these deaths were 
        handguns.
            (2) Recently published research by top national experts, 
        notably on Missouri and Connecticut handgun purchaser licensing 
        laws, have estimated that Missouri's repeal of its handgun 
        purchaser licensing law led to a 25-percent increase in firearm 
        homicide rates while Connecticut's adoption of its handgun 
        purchaser licensing law led to a 40-percent decrease in firearm 
        homicide rates.
            (3) In States which have had effective handgun purchaser 
        licensing laws for decades, such as Connecticut, Massachusetts, 
        New Jersey, and New York, the vast majority of guns traced to 
        crimes originated in other States, which supports the need for 
        handgun purchaser licensing laws in every State.

SEC. 3. DEFINITIONS.

    In this Act--
            (1) the terms ``Attorney General'' and ``handgun'' have the 
        meanings given those terms in section 921(a) of title 18, 
        United States Code; and
            (2) the term ``Indian tribe'' has the meaning given the 
        term in section 4 of the Indian Self-Determination and 
        Education Assistance Act (25 U.S.C. 450b).

SEC. 4. GRANT PROGRAM AUTHORIZED FOR HANDGUN LICENSING.

    (a) In General.--The Attorney General is authorized to award grants 
to States, units of local government, and Indian tribes for the 
development, implementation, and evaluation of handgun purchaser 
licensing requirements.
    (b) Program Authorized.--From the amounts appropriated to carry out 
this Act and not later than 90 days after such amounts are 
appropriated, the Attorney General shall award grants, on a competitive 
basis, to eligible applicants whose applications are approved under 
subsection (c) to assist such applicants in implementing and improving 
handgun purchaser licensing programs.
    (c) Application.--To be eligible to receive a grant under this Act, 
a State, unit of local government, or Indian tribe shall submit to the 
Attorney General an application at such time, in such manner, and 
containing such information as the Attorney General may require, 
including--
            (1) a description of the law that the applicant has enacted 
        to require a license for any purchase of a handgun including a 
        description of any exemptions to such law; and
            (2) a description of how the applicant will use the grant 
        to carry out or improve its handgun purchaser licensing 
        program.
    (d) Eligibility Requirements.--To be eligible for a grant under 
this Act, an applicant shall have in effect handgun purchaser licensing 
laws that--
            (1) require--
                    (A) an individual applying for a handgun license or 
                permit to be at least 21 years old and be a national or 
                lawful permanent resident of the United States;
                    (B) an individual described in subparagraph (A) to 
                apply for the handgun purchaser license or permit at a 
                law enforcement agency in the State in which the 
                individual resides;
                    (C) an individual who is issued a handgun license 
                or permit to reapply for the handgun purchaser license 
                or permit after a period not longer than 5 years;
                    (D) an individual described in subparagraph (A) to 
                submit to a background investigation, and a criminal 
                history check, in connection with the application, as 
                established by the State;
                    (E) an individual described in subparagraph (A) to 
                submit fingerprints and photographs in connection with 
                the application for the license or permit; and
                    (F) an individual described in subparagraph (A) to 
                provide--
                            (i) proof that the individual is legally 
                        present and lawfully resides in the United 
                        States, including a birth certificate, or valid 
                        passport; and
                            (ii)(I) in the case of a lawful permanent 
                        resident, the alien registration number and 90-
                        day proof of residency; or
                            (II) in the case of a naturalized citizen, 
                        proof of citizenship; and
            (2) prohibit an individual who is prohibited from 
        possessing a firearm under section 922(g) of title 18, United 
        States Code, from receiving a license or permit.
    (e) Use of Funds.--A grantee under this Act shall use such grant to 
improve handgun purchaser licensing programs of that grantee.

SEC. 5. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to the Attorney General 
such sums as may be necessary to carry out this Act.
answer:
Handgun Purchaser Licensing Act Authorizes the Attorney General to award grants to states, units of local government, and Indian tribes for the development, implementation, and evaluation of handgun purchaser licensing requirements. Directs the Attorney General to award grants, on a competitive basis, to eligible applicants whose applications are approved to assist them in implementing and improving handgun purchaser licensing programs. Directs a state, local government, or tribe, to be eligible to receive a grant, to submit to the Attorney General an application that meets specified requirements, including a description of: (1) the law that the applicant has enacted to require a license for any purchase of a handgun, including exemptions to such law; and (2) how the applicant will use the grant to carry out or improve its program. Requires an applicant, to be eligible for a grant, to have in effect handgun purchaser licensing laws that:  require an applicant for a handgun license or permit to be at least 21 years old and to be a national or lawful permanent resident of the United States; require such an individual to apply for the license or permit at a law enforcement agency in the state in which he or she resides, to reapply for an issued license after a period not longer than five years, and to submit to a background investigation and a criminal history check; require such an individual to submit fingerprints and photographs in connection with the application and to provide proof that the individual is legally present and lawfully resides in the United States; and bar any individual who is prohibited from possessing a firearm under the federal criminal code from receiving a license or permit.   Requires a grantee to use such grant to improve its handgun purchaser licensing programs.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Intelligence Authorization Act for 
Fiscal Year 2007''.

                    TITLE I--INTELLIGENCE ACTIVITIES

SEC. 101. AUTHORIZATION OF APPROPRIATIONS.

    Funds are hereby authorized to be appropriated for fiscal year 2007 
for the conduct of the intelligence and intelligence-related activities 
of the following elements of the United States Government:
            (1) The Office of the Director of National Intelligence.
            (2) The Central Intelligence Agency.
            (3) The Department of Defense.
            (4) The Defense Intelligence Agency.
            (5) The National Security Agency.
            (6) The Department of the Army, the Department of the Navy, 
        and the Department of the Air Force.
            (7) The Department of State.
            (8) The Department of the Treasury.
            (9) The Department of Energy.
            (10) The Department of Justice.
            (11) The Federal Bureau of Investigation.
            (12) The National Reconnaissance Office.
            (13) The National Geospatial-Intelligence Agency.
            (14) The Coast Guard.
            (15) The Department of Homeland Security.
            (16) The Drug Enforcement Administration.

SEC. 102. CLASSIFIED SCHEDULE OF AUTHORIZATIONS.

    (a) Specifications of Amounts and Personnel Ceilings.--The amounts 
authorized to be appropriated under section 101, and the authorized 
personnel ceilings as of September 30, 2007, for the conduct of the 
intelligence and intelligence-related activities of the elements listed 
in such section, are those specified in the classified Schedule of 
Authorizations prepared to accompany the bill H.R. ____ of the One 
Hundred Tenth Congress.
    (b) Availability of Classified Schedule of Authorizations.--The 
Schedule of Authorizations shall be made available to the Committees on 
Appropriations of the Senate and House of Representatives and to the 
President. The President shall provide for suitable distribution of the 
Schedule, or of appropriate portions of the Schedule, within the 
executive branch.

SEC. 103. PERSONNEL CEILING ADJUSTMENTS.

    (a) Authority for Adjustments.--With the approval of the Director 
of the Office of Management and Budget, the Director of National 
Intelligence may authorize employment of civilian personnel in excess 
of the number authorized for fiscal year 2007 under section 102 when 
the Director of National Intelligence determines that such action is 
necessary to the performance of important intelligence functions.
    (b) Notice to Intelligence Committees.--The Director of National 
Intelligence shall notify promptly the Select Committee on Intelligence 
of the Senate and the Permanent Select Committee on Intelligence of the 
House of Representatives whenever the Director exercises the authority 
granted by this section.

SEC. 104. INTELLIGENCE COMMUNITY MANAGEMENT ACCOUNT.

    (a) Authorization of Appropriations.--There is authorized to be 
appropriated for the Intelligence Community Management Account of the 
Director of National Intelligence for fiscal year 2007 the sum of 
$990,000,000. Within such amount, funds identified in the classified 
Schedule of Authorizations referred to in section 102(a) for advanced 
research and development shall remain available until September 30, 
2007.
    (b) Authorized Personnel Levels.--The elements within the 
Intelligence Community Management Account of the Director of National 
Intelligence are authorized 1,539 full-time personnel as of September 
30, 2007. Personnel serving in such elements may be permanent employees 
of the Intelligence Community Management Account or personnel detailed 
from other elements of the United States Government.
    (c) Classified Authorizations.--
            (1) Authorization of appropriations.--In addition to 
        amounts authorized to be appropriated for the Intelligence 
        Community Management Account by subsection (a), there are also 
        authorized to be appropriated for the Intelligence Community 
        Management Account for fiscal year 2007 such additional amounts 
        as are specified in the classified Schedule of Authorizations 
        referred to in section 102(a). Such additional amounts for 
        advanced research and development shall remain available until 
        September 30, 2007.
            (2) Authorization of personnel.--In addition to the 
        personnel authorized by subsection (b) for elements of the 
        Intelligence Community Management Account as of September 30, 
        2007, there are also authorized such additional personnel for 
        such elements as of that date as are specified in the 
        classified Schedule of Authorizations.
    (d) Reimbursement.--Except as provided in section 113 of the 
National Security Act of 1947 (50 U.S.C. 404h), during fiscal year 2007 
any officer or employee of the United States or a member of the Armed 
Forces who is detailed to the staff of the Intelligence Community 
Management Account from another element of the United States Government 
shall be detailed on a reimbursable basis, except that any such 
officer, employee, or member may be detailed on a nonreimbursable basis 
for a period of less than one year for the performance of temporary 
functions as required by the Director of National Intelligence.

 TITLE II--CENTRAL INTELLIGENCE AGENCY RETIREMENT AND DISABILITY SYSTEM

SEC. 201. AUTHORIZATION OF APPROPRIATIONS.

    There is authorized to be appropriated for the Central Intelligence 
Agency Retirement and Disability Fund for fiscal year 2007 the sum of 
$256,400,000.

                     TITLE III--GENERAL PROVISIONS

SEC. 301. INCREASE IN EMPLOYEE COMPENSATION AND BENEFITS AUTHORIZED BY 
              LAW.

    Appropriations authorized by this Act for salary, pay, retirement, 
and other benefits for Federal employees may be increased by such 
additional or supplemental amounts as may be necessary for increases in 
such compensation or benefits authorized by law.

SEC. 302. RESTRICTION ON CONDUCT OF INTELLIGENCE ACTIVITIES.

    The authorization of appropriations by this Act shall not be deemed 
to constitute authority for the conduct of any intelligence activity 
which is not otherwise authorized by the Constitution or the laws of 
the United States.
answer:

Intelligence Authorization Act for Fiscal Year 2007 - Authorizes appropriations for FY2007 for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence; (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Departments of State, the Treasury, Energy, and Justice; (8) Federal Bureau of Investigation (FBI); (9) National Reconnaissance Office; (10) National Geospatial-Intelligence Agency; (11) Coast Guard; (12) Department of Homeland Security; and (13) Drug Enforcement Administration (DEA).

Specifies that the amounts authorized and the authorized personnel ceilings as of September 30, 2007, for such activities are those specified in the classified Schedule of Authorizations, which shall be made available to the Senate and House Appropriations Committees and the President.

Allows the Director of Central Intelligence, with the approval of the Director of the Office of Management and Budget, to authorize employment of civilian personnel in excess of the number authorized for FY2007 when necessary for the performance of important intelligence functions. Requires notification of the congressional intelligence committees on the use of such authority.

Authorizes appropriations for the Intelligence Community Management Account for FY2007, as well as for full-time personnel for elements within such Account.

Authorizes appropriations for FY2007 for the Central Intelligence Agency Retirement and Disability Fund.

Specifies that the authorization of appropriations by this Act shall not be deemed to constitute authority for the conduct of any intelligence activity which is not otherwise authorized by the Constitution of laws of the United States.