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 ``Food Tracking Improvement Act''.

SEC. 2. TRACEABILITY OF FOOD.

    The Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.) is 
amended--
            (1) in section 301, by inserting at the end the following:
    ``(jj) The failure to comply with any requirement of section 414A 
(relating to the traceability of food).''; and
            (2) in chapter IV, by inserting after section 414 the 
        following:

``SEC. 414A. TRACEABILITY OF FOOD.

    ``(a) Establishment of System.--Not later than 3 years after the 
date of the enactment of this section, the Secretary shall establish a 
traceability system described in subsection (b) for all stages of 
manufacturing, processing, packaging, and distribution of food.
    ``(b) Description of System.--The traceability system required by 
subsection (a) shall require each article of food shipped in interstate 
commerce to be identified in a manner that enables the Secretary to 
retrieve the history, use, and location of the article through a 
recordkeeping and audit system, a secure, online database, or 
registered identification.
    ``(c) Records.--
            ``(1) In general.--The Secretary may require that each 
        person required to identify an article of food pursuant to 
        subsection (b) maintain accurate records, as prescribed by the 
        Secretary, regarding the purchase, sale, and identification of 
        the article.
            ``(2) Access.--Each person described in paragraph (1) 
        shall, at all reasonable times, on notice by a duly authorized 
        representative of the Secretary, allow the representative to 
        access to each place of business of the person to examine and 
        copy the records described in paragraph (1).
            ``(3) Duration.--Each person described in paragraph (1) 
        shall maintain records as required under this subsection for 
        such period of time as the Secretary prescribes.
    ``(d) False Information.--No person shall falsify or misrepresent 
to any other person or to the Secretary, any information as to any 
location at which any article of food was held.
    ``(e) Alteration or Destruction of Records.--No person shall, 
without authorization from the Secretary, alter, detach, or destroy any 
records or other means of identification prescribed by the Secretary 
for use in determining the location at which any article of food was 
held.
    ``(f) Advisory Committee.--
            ``(1) In general.--In order to assist the Secretary in 
        implementing the traceability system under subsection (a), the 
        Secretary shall convene an advisory committee (referred to in 
        this subsection as the `Committee').
            ``(2) Membership.--The Committee shall consist of 13 
        members appointed by the Secretary which shall include--
                    ``(A) an equitable number of food safety and 
                tracking technology experts, representatives of the 
                food industry, and consumer advocates; and
                    ``(B) officials from the Center for Food Safety and 
                Applied Nutrition and the Office of Regulatory Affairs 
                of the Food and Drug Administration and the Agriculture 
                Marketing Service of the Department of Agriculture.
            ``(3) Chairperson.--The Secretary shall appoint a 
        Chairperson of the Committee.
            ``(4) Meeting.--The Committee shall convene not later than 
        180 days after the date of enactment of this section and 
        periodically thereafter at the call of the Chairperson.
            ``(5) Report of committee.--
                    ``(A) In general.--Not later than 1 year after the 
                date of enactment of this section, the Committee shall 
                submit to the Secretary and the Office of the 
                Commissioner a report that describes the 
                recommendations regarding the most practicable approach 
                to providing for the traceability of food, including 
                the most efficient means of implementing the traceback 
                of contaminated foods.
                    ``(B) Considerations.--In developing the report 
                under subparagraph (A), the Committee shall consider 
                the following approaches to providing for the 
                traceability of food:
                            ``(i) A national database or registry 
                        operated by the Food and Drug Administration.
                            ``(ii) Electronic records identifying each 
                        prior sale, purchase, or trade of the food and 
                        its ingredients, and establishing that the food 
                        and its ingredients were grown, prepared, 
                        handled, manufactured, processed, distributed, 
                        shipped, warehoused, imported, and conveyed 
                        under conditions to ensure the safety of the 
                        food. The records would include an electronic 
                        statement with the date of, and the names and 
                        addresses of all parties to, each prior sale, 
                        purchase, or trade, and any other information 
                        as appropriate.
                            ``(iii) Standardized tracking numbers on 
                        all shipments. These numbers would identify the 
                        country of origin, the unique facility 
                        registration number, date of production, and 
                        lot number (if applicable).
                            ``(iv) Recall performance standards for 
                        each food or commodity type.
                            ``(v) Safeguards for the combining, 
                        repacking, or otherwise mixing of items of 
                        food, particularly fresh produce.
                            ``(vi) Other approaches that enable the 
                        reliable tracking of food and food products.
    ``(g) Authorization of Appropriations.--For the purpose of carrying 
out this section, there is authorized to be appropriated $40,000,000 
for the period of fiscal years 2009 through 2011.''.
answer:
Food Tracking Improvement Act - Amends the Federal Food, Drug, and Cosmetic Act to prohibit failing to comply with any requirement of this Act.

Requires the Secretary of Health and Human Services to: (1) establish a traceability system for all stages of manufacturing, processing, packaging, and distribution of food; and (2) convene an advisory committee to assist in implementing the system. Requires the system to identify each article of food shipped in interstate commerce in a manner that enables the Secretary to retrieve the history, use, and location of the article through a recordkeeping and audit system, a secure, online database, or registered identification.

Authorizes the Secretary to direct each person required to identify an article of food to maintain accurate records regarding the purchase, sale, and identification of the article. Requires each such person to allow authorized representatives of the Secretary to examine and copy records. Prohibits any person from: (1) falsifying or misrepresenting information as to the location at which any article of food was held; or (2) altering, detaching, or destroying any records or other means of identification for use in determining such a location.


question:
SECTION 1. CAREERS TO CLASSROOMS.

    Title II of the Elementary and Secondary Education Act of 1965 (20 
U.S.C. 6601 et seq.) is amended--
            (1) by redesignating part E as part F;
            (2) by redesignating sections 2401 and 2402 as sections 
        2601 and 2602, respectively; and
            (3) by adding at the end the following:

                    ``PART G--CAREERS TO CLASSROOMS

``SEC. 2401. CAREERS TO CLASSROOMS.

    ``(a) Definitions.--In this section:
            ``(1) Alternative certification program.--The term 
        `alternative certification program' means a State-approved 
        program that--
                    ``(A) provides the education and training necessary 
                to enable an individual to be eligible for teacher 
                certification in the State within a reduced period of 
                time, compared to the time typically required to 
                receive such certification; and
                    ``(B) relies upon an individual's experience, 
                expertise, academic qualifications, or other factors in 
                lieu of traditional course work for eligibility to 
                receive a degree in the field of education.
            ``(2) Eligible individual.--The term `eligible individual' 
        means an individual--
                    ``(A) who has submitted an application described in 
                subsection (d) to be a certified teacher through a 
                State-approved alternative certification program in an 
                elementary school or secondary school;
                    ``(B) who has an associate, baccalaureate, or 
                advanced degree from an accredited institution of 
                higher education;
                    ``(C) who--
                            ``(i) has substantial, demonstrable career 
                        experience and competence in mathematics, 
                        natural science, computer science, engineering, 
                        foreign language or another field of expertise 
                        determined by the State to be a field for which 
                        there is a significant shortage of qualified 
                        teachers and teacher applicants in that State; 
                        or
                            ``(ii) within 5 years of the date on which 
                        the individual submits an application described 
                        in subparagraph (A)--
                                    ``(I) has received a baccalaureate 
                                or advanced degree from an accredited 
                                institution of higher education in a 
                                field of expertise described in clause 
                                (i); and
                                    ``(II)(aa) has graduated with at 
                                least a 3.0 grade point average (or 
                                equivalent average on a different 
                                scale) in the major or graduate program 
                                for which the individual obtained the 
                                degree;
                                    ``(bb) has graduated at least in 
                                the top 50 percent of the individual's 
                                undergraduate or graduate class;
                                    ``(cc) can demonstrate a high level 
                                of competence through a high level of 
                                academic performance in core academic 
                                coursework and through successful 
                                passage of academic subject tests 
                                required by the State under its 
                                alternative certification program; and
                                    ``(dd) meets any additional 
                                academic or other standards or 
                                qualifications established by the 
                                State;
                    ``(D) in the case of an individual receiving a 
                stipend under this section, who agrees to, in good 
                faith, seek employment and to consider offers of 
                employment in the individual's subject matter of 
                expertise in a high need elementary or secondary school 
                within that State; and
                    ``(E) who meets any additional teacher 
                certification or other requirements that may be 
                established by the State.
            ``(3) High need elementary or secondary school.--The term 
        `high need elementary or secondary school' means a school--
                    ``(A)(i) in which the percentage of students from 
                families below the Federal poverty level (as determined 
                by the Secretary) is 20 percent or more; and
                    ``(ii) that the State determines has experienced a 
                significant period in which teacher vacancies have 
                remained unfilled due to greater than normal difficulty 
                in recruiting or retaining qualified teachers;
                    ``(B) is within the top quartile of schools 
                statewide with regard to the number of unfilled, 
                available teacher positions; or
                    ``(C) is located in an area, other than a 
                metropolitan statistical area, that the State 
                determines has a high percentage of students from low-
                income families or is one that has experienced greater 
                than normal difficulty in recruiting or retaining 
                teachers.
    ``(b) Program Authorized.--The Secretary may award, on a 
competitive basis, grants to States to enable such States to carry out 
the following activities:
            ``(1) Teacher recruitment, education, training, referral, 
        placement, and retention activities to place eligible 
        individuals as certified teachers in public schools through 
        State-approved alternative certification programs.
            ``(2) To award stipends (in an amount not to exceed the 
        lesser of $5,000 per person or an amount equal to the total 
        costs of the types described in paragraphs (1), (2), (3), (8), 
        and (9) of section 472 of the Higher Education Act of 1965 
        incurred by the eligible individual in obtaining alternative 
        certification under this section) to eligible individuals who--
                    ``(A) are enrolled in a State authorized 
                alternative certification program; and
                    ``(B) agree to--
                            ``(i) seek certification through teacher 
                        certification programs in that State; and
                            ``(ii) teach in a high need school in that 
                        State;
        with a preference being given to individuals who are deemed 
        financially in need of such assistance by the State.
            ``(3) To provide grants, in a manner prescribed by the 
        State, in an amount not to exceed $5,000 per eligible 
        individual, per year, to high need elementary or secondary 
        schools to offset the teacher mentoring, alternative 
        certification, and other direct costs associated with accepting 
        eligible individuals under this section.
            ``(4) To develop, or to award grants to accredited 
        institutions of higher education for the development of, 
        alternative certification programs, with preference given to 
        programs tailored to eligible individuals under this section.
            ``(5) Other activities determined by the State to be 
        reasonably necessary to carry-out the purposes of this section.
    ``(c) Criteria for Awarding of Grants.--
            ``(1) In general.--To be eligible to receive a grant under 
        this section a State shall--
                    ``(A) submit to the Secretary an application that 
                contains--
                            ``(i) a description of the manner in which 
                        the State will carry out activities under this 
                        section; and
                            ``(ii) a description of the alternative 
                        certification program of the State or a 
                        description of the manner in which the State is 
                        attempting to implement an alternative 
                        certification program;
                    ``(B) provide assurances to the Secretary that the 
                State will submit to the Secretary, at the end of the 
                grant period, a report on how the activities carried 
                out with funds made available under the grant were 
                utilized, including a description of--
                            ``(i) the manner in which the funds were 
                        used to increase the number of qualified 
                        teachers hired in the State;
                            ``(ii) the manner in which the funds 
                        improved teacher quality;
                            ``(iii) the number of teachers hired under 
                        the grant;
                            ``(iv) the professional experience and 
                        field of expertise of each teacher hired under 
                        the grant; and
                            ``(v) the manner in which the funds were 
                        used to meet other objectives of this section 
                        or other objectives of the State with regard to 
                        teacher hiring, quality, retention, and student 
                        performance;
                    ``(C) provide assurances that amounts received 
                under the grant will be used to supplement and not 
                supplant other Federal, State, and local funds expended 
                to provide services for individuals and entities 
                eligible to receive funds under this section; and
                    ``(D) provide assurances to the Secretary that 
                amounts received under the grants will be expended 
                within 3 years of the receipt of such funds and agree 
                to return unused funds to the Secretary.
            ``(2) Preference.--The Secretary shall give preference in 
        the awarding of grants under this section to States that have 
        developed, or that are developing, alternative certification 
        programs that--
                    ``(A) rapidly place quality certified teachers into 
                the classroom;
                    ``(B) emphasize subject matter content; and
                    ``(C) lead to the certification and placement of a 
                large number of teachers in relation to the number of 
                public elementary school and secondary school teachers 
                in the State.
            ``(3) Limitations.--A grant under this section may be made 
        for a period of up to 3 years, and may not exceed $10,000,000 
        per year.
            ``(4) Geographic diversity.--To the extent practicable, the 
        Secretary shall award grants under this section to support 
        programs in different geographic regions of the United States.
    ``(d) Application by Eligible Individuals.--To be eligible to 
participate as an eligible individual under this section, an individual 
shall submit an application to the State, or to an entity or individual 
designated by the State to receive such applications. Such application 
shall include--
            ``(1) a description of the academic, professional, and 
        other qualifications of the individual, including the academic 
        or professional subject matter expertise of the individual;
            ``(2) a description of the subject matter area, and, if 
        applicable, the grade level, in which the individual desires to 
        teach;
            ``(3)(A) a description of whether the individual is seeking 
        a stipend under this section (if offered by the State); and
            ``(B) if the individual is seeking such a stipend, a 
        description of the willingness of the individual to teach in a 
        high need elementary or secondary school for at least 2 years 
        under this section; and
            ``(4) any other information or documentation that may be 
        required by the State.
    ``(e) Stipends.--
            ``(1) Counted for eligibility purposes.--A stipend received 
        by an eligible individual under this section shall be taken 
        into account in determining the eligibility of the individual 
        for Federal student-based financial assistance.
            ``(2) Repayment.--The recipient of a stipend under this 
        section shall repay amounts received under such stipend to the 
        State from which the stipend was received if--
                    ``(A) the recipient fails to complete the 
                applicable alternative certification program;
                    ``(B) the recipient rejects a bona fide offer of 
                employment during the 1-year period beginning on the 
                date on which the individual completes the applicable 
                alternative certification program; or
                    ``(C) the recipient fails to teach for at least 2 
                years in a public elementary school or secondary school 
                within that State during the 5-year period beginning on 
                the date on which the individual completes the 
                applicable alternative certification program.
            ``(3) Additional procedures.--A State that receives a grant 
        under this section may establish additional procedures and 
        rules with respect to the reimbursement of the State of any 
        stipend funds under paragraph (2), and shall retain such 
        reimbursed funds to carry out activities under this section.
            ``(4) Exceptions.--Paragraphs (2) and (3) shall not apply 
        during the period of time in which an eligible individual is--
                    ``(A) pursuing a full-time course of study;
                    ``(B) serving on active duty as a member of the 
                Armed Forces;
                    ``(C) temporarily totally disabled for a period of 
                time not to exceed 3 years;
                    ``(D) not able to secure employment for a period of 
                not more than 12 months by reason of the care required 
                by a spouse who is disabled; or
                    ``(E) otherwise exempted from the requirements of 
                such paragraphs as may be provided by the Secretary.
    ``(f) Public Awareness.--The Secretary shall disseminate and 
otherwise make available information concerning the program under this 
section, including--
            ``(1) through the posting of a website on the Internet to 
        enable interested persons to easily find information and 
        application material for participation in activities under this 
        section, that contains a nationwide, publicly searchable data 
        bank of all State programs and all available public elementary 
        and secondary teaching positions the Secretary is able to 
        practicably ascertain, and a means by which individuals may 
        apply to, or inquire of, multiple States' alternative 
        certification programs under this section;
            ``(2) providing information to every State about the 
        program under this section, including the criteria for State 
        and individual eligibility; and
            ``(3) conducting other activities, either directly or 
        through contract with other appropriate entities, to broaden 
        awareness and participation in the program under this section.
    ``(g) Authorization of Appropriations.--For the purpose of carrying 
out this section, there are authorized to be appropriated $50,000,000 
in fiscal year 2002, and such sums as may be necessary for each of 
fiscal years 2003 through 2007.''.
answer:
Careers to Classrooms Act of 2001 - Amends the Elementary and Secondary Education Act of 1965 to establish a Careers to Classrooms program. Authorizes the Secretary of Education to award competitive grants to States for: (1) teacher recruitment, education, training, referral, placement, and retention activities to place eligible individuals as certified teachers in public schools through State-approved alternative certification programs; (2) stipends for eligible individuals enrolled in programs who agree to seek certification through teacher certification programs in that State and teach in a high-need school in that State, with preference for those individuals needing such assistance; (3) grants to high-need elementary or secondary schools to offset the teacher mentoring, alternative certification, and other direct costs associated with accepting eligible individuals under this Act; (4) grants to accredited institutions of higher education to develop alternative certification programs, with preference given to programs tailored to eligible individuals; and (5) other activities determined by the State to be reasonably necessary to carry out the purposes of this Act. Requires preference for such grants to be given to States that have developed, or are developing, alternative certification programs that: (1) rapidly place quality certified teachers into the classroom; (2) emphasize subject matter content; and (3) lead to the certification and placement of a large number of teachers in relation to the number of public elementary school and secondary school teachers in the State.


question:
SECTION 1. SHORT TITLE.

    (a) Short Title.--This Act may be cited as the ``10 Percent Tax Cut 
Act''.
    (b) 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. 10 PERCENT REDUCTION IN INDIVIDUAL INCOME TAX RATES.

    (a) General Rule.--Section 1 of the Internal Revenue Code of 1986 
(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 $43,050...............
                                        13.5% of taxable income.
    Over $43,050 but not over 
        $104,050.
                                        $5,811.75, plus 25.2% of the 
                                                excess over $43,050.
    Over $104,050 but not over 
        $158,550.
                                        $21,183.75, plus 27.9% of the 
                                                excess over $104,050.
    Over $158,550 but not over 
        $283,150.
                                        $36,389.25, plus 32.4% of the 
                                                excess over $158,550.
    Over $283,150..................
                                        $76,759.65, plus 35.64% of the 
                                                excess over $283,150.
    ``(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 $34,550...............
                                        13.5% of taxable income.
    Over $34,550 but not over 
        $89,150.
                                        $4,664.25, plus 25.2% of the 
                                                excess over $34,550.
    Over $89,150 but not over 
        $144,400.
                                        $18,423.45, plus 27.9% of the 
                                                excess over $89,150.
    Over $144,400 but not over 
        $283,150.
                                        $33,838.20, plus 32.4% of the 
                                                excess over $144,400.
    Over $283,150..................
                                        $78,793.20, plus 35.64% of the 
                                                excess over $283,150.
    ``(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 $25,750...............
                                        13.5% of taxable income.
    Over $25,750 but not over 
        $62,450.
                                        $3,476.25, plus 25.2% of the 
                                                excess over $25,750.
    Over $62,450 but not over 
        $130,250.
                                        $12,724.65, plus 27.9% of the 
                                                excess over $62,450.
    Over $130,250 but not over 
        $283,150.
                                        $31,640.85, plus 32.4% of the 
                                                excess over $130,250.
    Over $283,150..................
                                        $81,180.45, plus 35.64% of the 
                                                excess over $283,150.
    ``(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 $21,525...............
                                        13.5% of taxable income.
    Over $21,525 but not over 
        $52,025.
                                        $2,905.87, plus 25.2% of the 
                                                excess over $21,525.
    Over $52,025 but not over 
        $79,275.
                                        $10,591.87, plus 27.9% of the 
                                                excess over $52,025.
    Over $79,275 but not over 
        $141,575.
                                        $18,194.62, plus 32.4% of the 
                                                excess over $79,275.
    Over $141,575..................
                                        $38,379.82, plus 35.64% of the 
                                                excess over $141,575
    ``(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:

``If taxable income is:             The tax is:
    Not over $1,750................
                                        13.5% of taxable income.
    Over $1,750 but not over $4,050
                                        $236.25, plus 25.2% of the 
                                                excess over $1,750.
    Over $4,050 but not over $6,200
                                        $815.85, plus 27.9% of the 
                                                excess over $4,050.
    Over $6,200 but not over $8,450
                                        $1,415.70, plus 32.4% of the 
                                                excess over $6,200.
    Over $8,450....................
                                        $2,144.70, plus 35.64% of the 
                                                excess over $8,450.''
    (b) Inflation Adjustment Conforming Amendments.--
            (1) Subsection (f) of section 1 of the Internal Revenue 
        Code of 1986 is amended--
                    (A) by striking ``1993'' in paragraph (1) and 
                inserting ``1999'',
                    (B) by striking ``1992'' in paragraph (3)(B) and 
                inserting ``1998'', and
                    (C) by striking paragraph (7).
            (2) The following provisions of such Code are each amended 
        by striking ``1992'' and inserting ``1998'' each place it 
        appears:
                    (A) Section 25A(h).
                    (B) Section 32(j)(1)(B).
                    (C) Section 41(e)(5)(C).
                    (D) Section 59(j)(2)(B).
                    (E) Section 63(c)(4)(B).
                    (F) Section 68(b)(2)(B).
                    (G) Section 135(b)(2)(B)(ii).
                    (H) Section 151(d)(4).
                    (I) Section 220(g)(2).
                    (J) Section 221(g)(1)(B).
                    (K) Section 512(d)(2)(B).
                    (L) Section 513(h)(2)(C)(ii).
                    (M) Section 685(c)(3)(B).
                    (N) Section 877(a)(2).
                    (O) Section 911(b)(2)(D)(ii)(II).
                    (P) Section 2032A(a)(3)(B).
                    (Q) Section 2503(b)(2)(B).
                    (R) Section 2631(c)(1)(B).
                    (S) Section 4001(e)(1)(B).
                    (T) Section 4261(e)(4)(A)(ii).
                    (U) Section 6039F(d).
                    (V) Section 6323(i)(4)(B).
                    (W) Section 6601(j)(3)(B).
                    (X) Section 7430(c)(1).
            (3) Subclause (II) of section 42(h)(6)(G)(i) of such Code 
        is amended by striking ``1987'' and inserting ``1998''.
    (c) Additional Conforming Amendments.--
            (1) Section 1(g)(7)(B)(ii)(II) of the Internal Revenue Code 
        of 1986 is amended by striking ``15 percent'' and inserting 
        ``13.5 percent''.
            (2) Section 1(h) of such Code is amended--
                    (A) by striking ``28 percent'' both places it 
                appears in paragraphs (1)(A)(ii)(I) and (1)(B)(i) and 
                inserting ``25.2 percent'', and
                    (B) by striking paragraph (13).
            (3) Section 531 of such Code is amended by striking ``39.6 
        percent'' and inserting ``35.64 percent''.
            (4) Section 541 of such Code is amended by striking ``39.6 
        percent'' and inserting ``35.64 percent''.
            (5) Section 3402(p)(1)(B) of such Code is amended by 
        striking ``7, 15, 28, or 31 percent'' and inserting ``7, 13.5, 
        25.2 or 27.9 percent''.
            (6) Section 3402(p)(2) of such Code is amended by striking 
        ``15 percent'' and inserting ``13.5 percent''.
            (7) Section 3402(q)(1) of such Code is amended by striking 
        ``28 percent'' and inserting ``25.2 percent''.
            (8) Section 3402(r)(3) of such Code is amended by striking 
        ``31 percent'' and inserting ``27.9 percent''.
            (9) Section 3406(a)(1) of such Code is amended by striking 
        ``31 percent'' and inserting ``27.9 percent''.
    (d) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to taxable years 
        beginning after December 31, 1999.
            (2) Amendments to withholding provisions.--The amendments 
        made by paragraphs (5), (6), (7), (8), and (9) of subsection 
        (c) shall apply to amounts paid after December 31, 1999.
answer:

10 Percent Tax Cut Act - Amends the Internal Revenue Code to reduce individual income tax rates by ten percent.