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 ``Captive Primate Safety Act''.

SEC. 2. ADDITION OF NONHUMAN PRIMATES TO DEFINITION OF PROHIBITED 
              WILDLIFE SPECIES.

    Section 2(g) of the Lacey Act Amendments of 1981 (16 U.S.C. 
3371(g)) is amended by inserting before the period at the end ``or any 
nonhuman primate''.

SEC. 3. CAPTIVE WILDLIFE AMENDMENTS.

    (a) Prohibited Acts.--Section 3 of the Lacey Act Amendments of 1981 
(16 U.S.C. 3372) is amended--
            (1) in subsection (a)--
                    (A) in paragraph (2)--
                            (i) in subparagraph (A), by inserting 
                        ``or'' after the semicolon;
                            (ii) in subparagraph (B)(iii), by striking 
                        ``; or'' and inserting a semicolon; and
                            (iii) by striking subparagraph (C); and
                    (B) in paragraph (4), by inserting ``or subsection 
                (e)'' before the period; and
            (2) in subsection (e)--
                    (A) by redesignating paragraphs (2), (3), (4), and 
                (5) as paragraphs (3), (4), (5), and (6) respectively;
                    (B) by striking ``(e)'' and all that follows 
                through ``Subsection (a)(2)(C) does not apply'' in 
                paragraph (1) and inserting the following:
    ``(e) Captive Wildlife Offense.--
            ``(1) In general.--It is unlawful for any person to import, 
        export, transport, sell, receive, acquire, or purchase in 
        interstate or foreign commerce any live animal of any 
        prohibited wildlife species.
            ``(2) Limitation on application.--This subsection--
                    ``(A) does not apply to a person transporting a 
                nonhuman primate to or from a veterinarian who is 
                licensed to practice veterinary medicine within the 
                United States, solely for the purpose of providing 
                veterinary care to the nonhuman primate, if--
                            ``(i) the person transporting the nonhuman 
                        primate carries written documentation issued by 
                        the veterinarian, including the appointment 
                        date and location;
                            ``(ii) the nonhuman primate is transported 
                        in a secure enclosure appropriate for that 
                        species of primate;
                            ``(iii) the nonhuman primate has no contact 
                        with any other animals or members of the 
                        public, other than the veterinarian and other 
                        authorized medical personnel providing 
                        veterinary care; and
                            ``(iv) such transportation and provision of 
                        veterinary care is in accordance with all 
                        otherwise applicable State and local laws, 
                        regulations, permits, and health certificates;
                    ``(B) does not apply to a person transporting a 
                nonhuman primate to a legally designated caregiver for 
                the nonhuman primate as a result of the death of the 
                preceding owner of the nonhuman primate, if--
                            ``(i) the person transporting the nonhuman 
                        primate is carrying legal documentation to 
                        support the need for transporting the nonhuman 
                        primate to the legally designated caregiver;
                            ``(ii) the nonhuman primate is transported 
                        in a secure enclosure appropriate for the 
                        species;
                            ``(iii) the nonhuman primate has no contact 
                        with any other animals or members of the public 
                        while being transported to the legally 
                        designated caregiver; and
                            ``(iv) all applicable State and local 
                        restrictions on such transport, and all 
                        applicable State and local requirements for 
                        permits or health certificates, are complied 
                        with;
                    ``(C) does not apply to a person transporting a 
                nonhuman primate solely for the purpose of assisting an 
                individual who is permanently disabled with a severe 
                mobility impairment, if--
                            ``(i) the nonhuman primate is a single 
                        animal of the genus Cebus;
                            ``(ii) the nonhuman primate was obtained 
                        from, and trained at, a licensed nonprofit 
                        organization described in section 501(c)(3) of 
                        the Internal Revenue Code of 1986 the nonprofit 
                        tax status of which was obtained--
                                    ``(I) before July 18, 2008; and
                                    ``(II) on the basis that the 
                                mission of the organization is to 
                                improve the quality of life of severely 
                                mobility-impaired individuals;
                            ``(iii) the person transporting the 
                        nonhuman primate is a specially trained 
                        employee or agent of a nonprofit organization 
                        described in clause (ii) that is transporting 
                        the nonhuman primate to or from a designated 
                        individual who is permanently disabled with a 
                        severe mobility impairment, or to or from a 
                        licensed foster care home providing specialty 
                        training of the nonhuman primate solely for 
                        purposes of assisting an individual who is 
                        permanently disabled with severe mobility 
                        impairment;
                            ``(iv) the person transporting the nonhuman 
                        primate carries documentation from the 
                        applicable nonprofit organization that includes 
                        the name of the designated individual referred 
                        to in clause (iii);
                            ``(v) the nonhuman primate is transported 
                        in a secure enclosure that is appropriate for 
                        that species;
                            ``(vi) the nonhuman primate has no contact 
                        with any animal or member of the public, other 
                        than the designated individual referred to in 
                        clause (iii); and
                            ``(vii) the transportation of the nonhuman 
                        primate is in compliance with--
                                    ``(I) all applicable State and 
                                local restrictions regarding the 
                                transport; and
                                    ``(II) all applicable State and 
                                local requirements regarding permits or 
                                health certificates; and
                    ``(D) does not apply'';
                    (C) in paragraph (2) (as added by subparagraph 
                (B))--
                            (i) by striking ``a'' before ``prohibited'' 
                        and inserting ``any'';
                            (ii) by striking ``(3)'' and inserting 
                        ``(4)''; and
                            (iii) by striking ``(2)'' and inserting 
                        ``(3)'';
                    (D) in paragraph (3) (as redesignated by 
                subparagraph (A))--
                            (i) in subparagraph (C)--
                                    (I) in clauses (ii) and (iii), by 
                                striking ``animals listed in section 
                                2(g)'' each place it appears and 
                                inserting ``prohibited wildlife 
                                species''; and
                                    (II) in clause (iv), by striking 
                                ``animals'' and inserting ``prohibited 
                                wildlife species''; and
                            (ii) in subparagraph (D), by striking 
                        ``animal'' each place it appears and inserting 
                        ``prohibited wildlife species'';
                    (E) in paragraph (4) (as redesignated by 
                subparagraph (A)), by striking ``(2)'' and inserting 
                ``(3)''; and
                    (F) in paragraph (6) (as redesignated by 
                subparagraph (A))--
                            (i) by striking ``subsection (a)(2)(C)'' 
                        and inserting ``this subsection''; and
                            (ii) by striking ``2004 through 2008'' and 
                        inserting ``2011 through 2015''.
    (b) Civil Penalties.--Section 4(a) of the Lacey Act Amendments of 
1981 (16 U.S.C. 3373(a)) is amended--
            (1) in paragraph (1), by inserting ``(e),'' after 
        ``subsections (b), (d),''; and
            (2) in paragraph (1), by inserting ``, (e),'' after 
        ``subsection (d)''.
    (c) Criminal Penalties.--Section 4(d) of the Lacey Act Amendments 
of 1981 (16 U.S.C. 3373(d)) is amended--
            (1) in paragraphs (1)(A) and (1)(B) and in the first 
        sentence of paragraph (2), by inserting ``(e),'' after 
        ``subsections (b), (d),'' each place it appears; and
            (2) in paragraph (3), by inserting ``, (e),'' after 
        ``subsection (d)''.
    (d) Effective Date; Regulations.--
            (1) Effective date.--Subsections (a) through (c), and the 
        amendments made by those subsections, shall take effect on the 
        earlier of--
                    (A) the date of promulgation of regulations under 
                paragraph (2); and
                    (B) the expiration of the period referred to in 
                paragraph (2).
            (2) Regulations.--Not later than 180 days after the date of 
        enactment of this Act, the Secretary of the Interior shall 
        promulgate regulations implementing the amendments made by this 
        section.

SEC. 4. APPLICABILITY PROVISION AMENDMENT.

    Section 3 of the Captive Wildlife Safety Act (117 Stat. 2871; 
Public Law 108-191) is amended--
            (1) in subsection (a), by striking ``(a) In General.--
        Section 3'' and inserting ``Section 3''; and
            (2) by striking subsection (b).

SEC. 5. REGULATIONS.

    Section 7(a) of the Lacey Act Amendments of 1981 (16 U.S.C. 
3376(a)) is amended by adding at the end the following:
            ``(3) The Secretary shall, in consultation with other 
        relevant Federal and State agencies, promulgate regulations to 
        implement section 3(e).''.
answer:
Captive Primate Safety Act - Amends the Lacey Act Amendments of 1981 to add nonhuman primates to the definition of "prohibited wildlife species" for purposes of the prohibition against the sale or purchase of such species in interstate or foreign commerce.

Makes it unlawful for a person to import, export, transport, sell, receive, acquire, or purchase a live animal of any prohibited wildlife species in interstate or foreign commerce (i.e., for pet trade purposes). Sets forth exceptions to such prohibition, including, under certain conditions, for: (1) transporting a nonhuman primate to or from a veterinarian, (2) transporting a nonhuman primate to a legally designated caregiver as a result of the death of the preceding owner, and (3) transporting a single primate of the genus Cebus that was obtained from and trained by a charitable organization to assist a permanently disabled individual with a severe mobility impairment.

Sets forth civil and criminal penalties for violations of the requirements of this Act. Extends the authorization of appropriations to carry out such prohibition for FY2011-FY2015.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Freedom and Mobility in Consumer 
Banking Act''.

SEC. 2. FEDERAL DEPOSIT INSURANCE ACT AMENDMENTS.

    The Federal Deposit Insurance Act (12 U.S.C. 1811 et seq.) is 
amended by adding at the end the following new section:

``SEC. 51. RIGHT TO CLOSE PERSONAL CHECKING AND SAVINGS ACCOUNTS.

    ``(a) In General.--An insured depository institution may not--
            ``(1) prohibit any person from closing a checking or 
        savings account, regardless of whether the balance in the 
        account is positive, zero, or negative; or
            ``(2) charge any fee to close any such account.
    ``(b) Time Limit.--An account at any insured depository institution 
shall be closed by the institution not later than 48 hours after 
receiving a request from the customer to close the account.
    ``(c) Methods of Requesting Closure of an Account.--
            ``(1) In general.--Any accountholder of an account at an 
        insured depository institution may request that the account be 
        closed in person, over the phone, or by other electronic or 
        remote means, as may be prescribed by regulation.
            ``(2) Exception for large accounts.--Notwithstanding 
        paragraph (1), any insured depository institution may require 
        an accountholder of an account which has an outstanding balance 
        of $25,000 or more on deposit at the depository institution to 
        close the account in person, to the extent the depository 
        institution has provided written notice of such requirement to 
        the account holder at any time prior to receiving a request 
        from the accountholder to close the account.
    ``(d) Repayment of Balances.--
            ``(1) In general.--Any balance in an account at an insured 
        depository institution that is closed by the institution 
        pursuant to a request by the accountholder shall repaid to the 
        accountholder in accordance with the following requirements:
                    ``(A) In person.--If the request is made in person, 
                the total amount of funds on deposit in the account 
                shall be paid to the accountholder at the time the 
                request is made at the consumer's option and without a 
                fee, by certified check provided to the consumer at the 
                time of the request, by electronic fund transfer 
                executed on that business day to an account designated 
                by the consumer, or by any other means offered by the 
                financial institution if requested by the consumer.
                    ``(B) Request made by other means.--If the request 
                is made over the phone, or by other electronic or 
                remote means, the total amount of funds on deposit in 
                the account shall promptly be remitted by the 
                institution to the accountholder at the consumer's 
                option and without a fee, by certified check issued on 
                the business day on which the request is received, by 
                electronic fund transfer executed on that business day 
                to an account designated by the consumer, or by any 
                other means offered by the financial institution if 
                requested by the consumer.
            ``(2) Time limit.--In any case, the payment by an insured 
        depository institution of the total amount of funds on deposit 
        in an account at the institution which the accountholder has 
        requested be closed shall be remitted to the accountholder 
        before the end of the 3 business day period beginning when the 
        accountholder submits such request.
    ``(e) Prohibition on Any Fees or Charges After Request To Close.--
No insured depository institution may impose any fees or charges on any 
deposit account at such institution after receiving a request in 
accordance with subsection (c) to close the account.
    ``(f) Prohibition on Reopening Account To Make Subsequent 
Payment.--No insured depository institution may reopen an account that 
the consumer has requested be closed in accordance with subsection (c) 
to apply subsequent debits, whether preauthorized or otherwise, or for 
any other reason, unless the consumer expressly requests that such 
account be reopened.
    ``(g) Notice of Subsequent Preauthorized Recurring Debits.--During 
the 30-day period beginning on the date an account at an insured 
depository institution is closed pursuant to a request by the 
accountholder, the insured depository institution shall promptly notify 
the customer if a preauthorized recurring debit is directed to the 
account.
    ``(h) Limitation on Reporting.--
            ``(1) Negative balance resulting from fees.--If, at the 
        time any account at an insured depository institution is 
        closed, the account has a negative balance resulting solely 
        from any fee assessed by the depository institution, the 
        insured depository institution may not report the fact of the 
        outstanding balance or any other adverse information with 
        respect to such account to any consumer reporting agency 
        described in section 603(f) of the Fair Credit Reporting Act if 
        such information could be used to adversely affect the 
        consumer's ability to open a transaction account at another 
        depository institution.
            ``(2) Treatment of negative balance resulting from 
        overdrafts.--If such information could be used to adversely 
        affect the consumer's ability to open a transaction account at 
        another depository institution, an insured depository 
        institution shall not report to any consumer reporting agency 
        (as defined in section 603 of the Fair Credit Reporting Act) 
        that an account had a negative balance at the time of the 
        closure of the account unless all of the following conditions 
        are met:
                    ``(A) Only if the negative balance is the result of 
                funds actually paid by the depository institution to a 
                third party.
                    ``(B) Only for the amount it actually paid to the 
                third party and not for any fees associated with the 
                transaction.
                    ``(C) Only to the extent the negative balance is 
                the result of credit extended through an overdraft line 
                of credit program where the fee or charge incurred in 
                connection with the overdraft is considered a finance 
                charge under the Truth In Lending Act.
            ``(3) Notice and opportunity for repayment of overdraft.--
        If an account of an accountholder at an insured depository 
        institution has a negative balance at the time the account is 
        closed, the insured depository institution--
                    ``(A) shall promptly notify the accountholder of 
                the fact of the negative balance and the amount due; 
                and
                    ``(B) may, after the end of the 30-day period 
                beginning on the date notice is provided to an 
                accountholder under subparagraph (A)--
                            ``(i) report the fact of the outstanding 
                        balance or any other adverse information with 
                        respect to such account to any consumer 
                        reporting agency, subject to the limitations in 
                        paragraph (2); and
                            ``(ii) take any other collection activity 
                        with respect to such outstanding balance.
    ``(i) Transfer of Direct Deposit Received After Notice of Closure 
and Payment.--If--
            ``(1) during the 30-day period beginning after any balance 
        in an account at an insured depository institution that is 
        closed by the institution pursuant to a request by the 
        accountholder has been repaid to the accountholder, a 
        previously scheduled amount intended for direct deposit into 
        such account is received by such institution, and
            ``(2) before the time such amount is received, the consumer 
        provides the insured depository institution with an account 
        number and insured depository institution routing number for a 
        successor transaction or savings account at another insured 
        depository institution,
the insured depository institution which receives such amount shall 
transfer such amount, without a fee and by electronic fund transfer, to 
the insured depository institution identified by the former 
accountholder for deposit in the transaction or savings account 
identified by such former accountholder.
    ``(j) Regulations.--The Federal banking agencies shall jointly 
prescribe regulations to carry out the purposes of this section.''.
answer:
Freedom and Mobility in Consumer Banking Act - Amends the Federal Deposit Insurance Act (FDIA) to prohibit an insured depository institution from: (1) prohibiting any person from closing a checking or savings account, regardless of its balance; or (2) charging a fee to close such an account.

Requires a depository institution to close an account within 48 hours after receiving a request from the customer to do so.

Permits an account holder to request that the account be closed in person, over the phone, or by other electronic or remote means, as may be prescribed by regulation.

Sets forth financial institution procedures for closing large accounts and repaying balances, as well as notice and opportunity for accountholder repayment of overdrafts.

Prohibits a depository institution from: (1) imposing fees or charges after receiving a request to close an account, or (2) reopening an account without express account holder request.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Corporate Accountability Tax Gap Act 
of 2003''.

SEC. 2. AVAILABILITY OF CERTAIN TAX INFORMATION OF PUBLICLY TRADED 
              CORPORATIONS.

    (a) In General.--Section 6103 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (q) as subsection (r) and by 
inserting after subsection (p) the following new subsection:
    ``(q) Public Disclosure of Certain Corporate Tax Information.--
            ``(1) In general.--Each specified corporation shall, on the 
        date that it files its return of tax imposed by chapter 1 for 
        each taxable year, electronically file the information 
        described in paragraph (2) for such year. Not later than 30 
        days after receiving such information, the Secretary shall make 
        it electronically available to the public as a single document 
        and as part of a searchable database as provided in paragraph 
        (3).
            ``(2) Information.--The information described in this 
        paragraph with respect to a corporation for a taxable year are 
        the following items:
                    ``(A) Net corporate income tax as shown on the 
                return for such year.
                    ``(B) Amount shown as Federal income tax expense on 
                its annual statement (if any) filed with the Securities 
                and Exchange Commission.
                    ``(C) Taxable income as shown on such return.
                    ``(D) Adjusted book income.
                    ``(E) The portion of the total difference between 
                taxable income and adjusted book income which is 
                attributable to each of the following:
                            ``(i) Transactions disclosable under 
                        section 6011.
                            ``(ii) Depreciation differences.
                            ``(iii) Stock options.
                            ``(iv) Income from entities consolidated 
                        for book income purposes but not for Federal 
                        income tax purposes.
                            ``(v) Income from pension funds or tax-
                        exempt bonds.
                            ``(vi) Other items, pursuant to regulations 
                        prescribed by the Secretary.
                    ``(F) An explanation of the differences between 
                taxable income and adjusted book income that are 
                attributable to one or more of the following:
                            ``(i) Transactions referred to in 
                        subparagraph (E)(i).
                            ``(ii) Other items specified in regulations 
                        referred to in subparagraph (E)(vi).
                            ``(iii) Any additional information that the 
                        Secretary determines would be useful in 
                        enforcing this title, including any information 
                        which is an indicia of abusive tax avoidance 
                        schemes.
            ``(3) Access.--The Secretary shall make the information 
        described in paragraph (2) accessible electronically by a 
        search which uses the following items:
                    ``(A) Name of the corporation.
                    ``(B) Headquarters location by postal zip code.
                    ``(C) Each category of such information.
                    ``(D) Taxable year or other time period to which 
                such information relates.
                    ``(E) The CUSIP identification number under which 
                the corporation files reports with the Securities and 
                Exchange Commission.
            ``(4) Specified corporation.--For purposes of this 
        subsection, the term `specified corporation' means--
                    ``(A) any corporation issuing any class of 
                securities required to be registered under section 12 
                of the Securities Exchange Act of 1934, and
                    ``(B) any other domestic corporation which is a 
                member of an affiliated group (as defined in section 
                1504) which includes a corporation described in 
                subparagraph (A).
        In the case of a corporation which is a member of an affiliated 
        group filing a consolidated return, the term `specified 
        corporation' means such group and not each member thereof.
            ``(5) Other definitions.--For purposes of this subsection--
                    ``(A) Net corporate income tax.--The term `net 
                corporate income tax' means the sum of regular tax 
                liability (as defined by section 26(b)) and the tax 
                imposed by section 55, reduced by the credits allowable 
                under part IV of subchapter A of chapter 1.
                    ``(B) Adjusted book income.--The term `adjusted 
                book income' means book income reported to the 
                Securities and Exchange Commission (or to shareholders) 
                without reduction for preferred stock dividends, 
                Federal income taxes, and income, war profits, or 
                excess profits taxes imposed by any foreign country or 
                possession of the United States.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 3. STUDY OF TAX SHELTER ACTIVITY.

    (a) Study.--The Secretary of the Treasury (or the Secretary's 
delegate) shall, in coordination with the Joint Committee on Taxation, 
Committee on Finance of the Senate, and the Committee on Ways and Means 
of the House of Representatives, conduct a study of recent known 
corporate tax shelter activity, including information gained from the 
tax shelter amnesty announced in Internal Revenue Service Announcement 
2002-02 and from the study of Enron tax returns by the such Committee 
on Finance.
    (b) Report.--Not later than 1 year after the date of the enactment 
of this Act, the report of such study shall be submitted to Committee 
on Finance of the Senate and the Committee on Ways and Means of the 
House of Representatives. Such report shall include recommendations (if 
any) for--
            (1) requiring additional information on the reconciliation 
        of book/tax accounting and publicly disclosing that additional 
        information under section 6103(q) of the Internal Revenue Code 
        of 1986, and
            (2) publicly disclosing additional information from the 
        corporate income tax return.
Such report also shall include a description of the actions that such 
Secretary has taken toward implementing any such recommendations.
answer:

Corporate Accountability Tax Gap Act of 2003 - Amends the Internal Revenue Code to provide for public disclosure of certain information of publicly traded corporations.Directs the Secretary of the Treasury to conduct a study of corporate tax shelter activity.