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

[Q]: SECTION 1. SHORT TITLE.
    This Act may be cited as the ``American Innovation $1 Coin Act''.
SEC. 2. AMERICAN INNOVATION $1 COIN PROGRAM.
    Section 5112 of title 31, United States Code, is amended by 
inserting after subsection (v) the following new subsection:
    ``(w) Redesign and Issuance of $1 Coins Honoring Innovation and 
Innovators From Each State, the District of Columbia, and Each 
Territory.--
        ``(1) Redesign beginning in 2019.--
            ``(A) In general.--Notwithstanding subsection (d)(1) and 
        subsection (d)(2) and in accordance with the provisions of this 
        subsection, during the 14-year period beginning on January 1, 
        2019 (or such later date as provided under subparagraph 
        (B)(ii)), the Secretary of the Treasury shall mint and issue $1 
        coins to be known as `American Innovation $1 coins', that--
                ``(i) have designs on the obverse selected in 
            accordance with paragraph (2)(A); and
                ``(ii) have a design on the reverse selected in 
            accordance with paragraph (2)(B).
            ``(B) Continuity provisions.--
                ``(i) In general.--Notwithstanding subparagraph (A), 
            the Secretary shall continue to mint and issue $1 coins 
            honoring Native Americans and their contributions in 
            accordance with subsection (r).
                ``(ii) First coin.--Notwithstanding subparagraph (A), 
            if the Secretary finds that it is feasible and cost-
            effective, the Secretary may mint and issue a $1 coin in 
            2018 to introduce the series of coins described in this 
            subsection, that--

                    ``(I) has the obverse described under paragraph 
                (2)(A);
                    ``(II) has a reverse that bears the inscription 
                `United States of America' and `American Innovators' 
                and a representation of the signature of President 
                George Washington on the first United States patent 
                issued;
                    ``(III) has the edge-incusing described under 
                paragraph (2)(C); and
                    ``(IV) the design for which has reviewed by the 
                Citizens Coinage Advisory Committee.

            ``(C) Definition of territory.--For purposes of this 
        subsection, the term `territory' means the Commonwealth of 
        Puerto Rico, Guam, American Samoa, the United States Virgin 
        Islands, and the Commonwealth of the Northern Mariana Islands.
        ``(2) Design requirements.--Notwithstanding subsection (d)(1) 
    and subsection (d)(2), the $1 coins issued in accordance with 
    paragraph (1)(A) shall meet the following design requirements:
            ``(A) Coin obverse.--The common design on the obverse of 
        each coin issued under this subsection shall contain--
                ``(i) a likeness of the Statue of Liberty extending to 
            the rim of the coin and large enough to provide a dramatic 
            representation of Liberty;
                ``(ii) the inscription `$1'; and
                ``(iii) the inscription `In God We Trust'.
            ``(B) Coin reverse.--The design on the reverse of each coin 
        issued under this subsection shall bear the following:
                ``(i) An image or images emblematic of one of the 
            following from one of the 50 States, the District of 
            Columbia, or the territories of the United States:

                    ``(I) A significant innovation.
                    ``(II) An innovator.
                    ``(III) A group of innovators.

                ``(ii) The name of the State, the District of Columbia, 
            or territory, as applicable.
                ``(iii) The inscription `United States of America'.
            ``(C) Edge-incused inscriptions.--
                ``(i) In general.--The inscription of the year of 
            minting or issuance of the coin, the mint mark, and the 
            inscription `E Pluribus Unum' shall be edge-incused into 
            the coin.
                ``(ii) Preservation of distinctive edge.--The edge-
            incusing of the inscriptions under clause (i) on coins 
            issued under this subsection shall be done in a manner that 
            preserves the distinctive edge of the coin so that the 
            denomination of the coin is readily discernible, including 
            by individuals who are blind or visually impaired.
        ``(3) Issuance of coins commemorating innovation or 
    innovators.--
            ``(A) Order of issuance.--
                ``(i) In general.--The coins issued under this 
            subsection commemorating either an innovation, an 
            individual innovator, or a group of innovators, from each 
            State, the District of Columbia, or a territory shall be 
            issued in the following order:

                    ``(I) State.--With respect to each State, the coins 
                shall be issued in the order in which the States 
                ratified the Constitution of the United States or were 
                admitted into the Union, as the case may be.
                    ``(II) District of columbia and territories.--After 
                all coins are issued under subclause (I), the coins 
                shall be issued for the District of Columbia and the 
                territories in the following order: the District of 
                Columbia, the Commonwealth of Puerto Rico, Guam, 
                American Samoa, the United States Virgin Islands, and 
                the Commonwealth of the Northern Mariana Islands.

                ``(ii) Application in event of the admission of 
            additional states.--Notwithstanding clause (i), if any 
            additional State is admitted into the Union before the end 
            of the 14-year period referred to in paragraph (1), the 
            Secretary of the Treasury may issue a $1 coin with respect 
            to the additional State in accordance with clause (i)(I).
                ``(iii) Application in the event of independence or 
            adding of a territory.--Notwithstanding clause (i)--

                    ``(I) if any territory becomes independent or 
                otherwise ceases to be a territory of the United States 
                before $1 coins are minted pursuant to this subsection, 
                the subsection shall cease to apply with respect to 
                such territory; and
                    ``(II) if any new territory is added to the United 
                States, $1 coins shall be issued for such territories 
                in the order in which the new the territories are 
                added, beginning after the $1 coin is issued for the 
                Commonwealth of the Northern Mariana Islands.

            ``(B) Issuance of coins commemorating four innovations or 
        innovators during each of 14 years.--
                ``(i) In general.--Four $1 coin designs as described in 
            this subsection shall be issued during each year of the 
            period referred to in paragraph (1) until 1 coin featuring 
            1 innovation, an individual innovator, or a group of 
            innovators, from each of the States, the District of 
            Columbia, and territories has been issued.
                ``(ii) Number of coins of each design.--The Secretary 
            shall prescribe, on the basis of such factors as the 
            Secretary determines to be appropriate, the number of $1 
            coins that shall be issued with each of the designs 
            selected for each year of the period referred to in 
            paragraph (1).
        ``(4) Selection of concept and design.--
            ``(A) Concept.--With respect to each State, the District of 
        Columbia, and each territory to be honored with a coin under 
        this subsection, the selection of the significant innovation, 
        innovator, or group of innovators to be borne on the reverse of 
        such coin shall be made by the Secretary of the Treasury, after 
        consultation with the Governor or other chief executive of the 
        State, the District of Columbia, or territory with respect to 
        which a coin is to be issued under this subsection.
            ``(B) Design.--Each of the designs required under this 
        subsection shall be selected by the Secretary after--
                ``(i) consultation with--

                    ``(I) the Governor or other chief executive of the 
                State, the District of Columbia, or territory with 
                respect to which a coin is to be issued under this 
                subsection; and
                    ``(II) the Commission of Fine Arts; and

                ``(ii) review by the Citizens Coinage Advisory 
            Committee.
            ``(C) Selection and approval process.--Proposals for 
        designs for $1 coins under this subsection may be submitted in 
        accordance with the design selection and approval process 
        developed by the Secretary in the sole discretion of the 
        Secretary.
            ``(D) Standards.--Because it is important that the Nation's 
        coinage and currency bear dignified designs of which the 
        citizens of the United States can be proud, the Secretary shall 
        not select any frivolous or inappropriate design for any $1 
        coin minted under this subsection.
            ``(E) Prohibition on certain representations.--No head and 
        shoulders portrait or bust of any person and no portrait of a 
        living person may be included in the design of any coin issued 
        under this subsection.
        ``(5) Treatment as numismatic items.--For purposes of sections 
    5134 and 5136, all $1 coins minted under this subsection shall be 
    considered to be numismatic items.
        ``(6) Issuance of numismatic coins.--The Secretary may mint and 
    issue such number of $1 coins of each design selected under this 
    subsection in uncirculated and proof qualities as the Secretary 
    determines to be appropriate.
        ``(7) Termination of program.--The issuance of coins under this 
    subsection shall terminate when one innovation, an individual 
    innovator, or a group of innovators, from each State, the District 
    of Columbia, and each territory has been honored and may not be 
    resumed except by an Act of Congress.''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
[A]: American Innovation $1 Coin Act (Sec. 2) This bill directs the Department of the Treasury, over a 14-year period beginning in 2019, to mint and issue "American Innovation" $1 coins commemorating innovation and innovators from each state, each U.S. territory, and the District of Columbia.  Such coins shall be issued in the order in which the states ratified the Constitution or were admitted into the Union. After all such coins are issued, coins shall be issued for the District of Columbia and the territories.  Treasury shall issue four coins per year until a coin has been issued for each jurisdiction.  Neither the bust of any person nor the portrait of any living person may be included in the design of the coins. The bill instructs Interior to continue to mint and issue $1 coins honoring Native Americans and their contributions. 


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Film Incentive Reform Act of 2014''.

SEC. 2. MODIFICATION AND EXTENSION OF ELECTION TO EXPENSE THE COST OF 
              QUALIFIED FILM, TELEVISION, AND THEATRICAL PRODUCTIONS.

    (a) Extension.--Section 181(f) of the Internal Revenue Code of 1986 
is amended by striking ``December 31, 2013'' and inserting ``December 
31, 2015''.
    (b) Modification of Qualified Film, Television and Theatrical 
Productions to Which Section Applies.--
            (1) In general.--Section 181(d) of such Code is amended to 
        read as follows:
    ``(d) Qualified Film, Television, or Theatrical Production.--For 
purposes of this section--
            ``(1) In general.--The term `qualified film, television, or 
        theatrical production' means--
                    ``(A) any film or television production if 100 
                percent of the total compensation of the film or 
                television production is compensation for services 
                performed in the United States, and
                    ``(B) any theatrical production if 75 percent of 
                the total compensation of the theatrical production is 
                qualified compensation.
            ``(2) Film or television production.--
                    ``(A) In general.--The term `film or television 
                production' means property described in section 
                168(f)(3).
                    ``(B) Special rule for television series.--In the 
                case of a television series--
                            ``(i) each episode of such series shall be 
                        treated as a separate production, and
                            ``(ii) only the first 44 episodes of such 
                        series shall be taken into account.
            ``(3) Theatrical production.--
                    ``(A) In general.--The term `theatrical production' 
                means a live staged production of a play (with or 
                without music) which is derived from a written book or 
                script and is produced or presented in any venue which 
                has an audience capacity of not more than 3,000 or a 
                series of venues the majority of which have an audience 
                capacity of not more than 3,000.
                    ``(B) Touring companies.--In the case of multiple 
                live staged productions for which an election under 
                this section is made by the same taxpayer and which 
                are--
                            ``(i) separate phases of a production, or
                            ``(ii) separate simultaneous stagings of 
                        the same production in different geographical 
                        locations (not including multiple performance 
                        locations of any one touring production),
                each such live staged production shall be treated as a 
                separate production.
                    ``(C) Phases.--For purposes of subparagraph (B), 
                the term `phase' refers to each of the following (but 
                only if the taxpayer treats each of the following as a 
                separate activity for all purposes of this title):
                            ``(i) The initial staging of the 
                        production.
                            ``(ii) Subsequent additional stagings or 
                        tourings of the production which are produced 
                        by the same producer as the initial staging.
                    ``(D) Qualified compensation.--
                            ``(i) In general.--For purposes of 
                        paragraph (1)(B), the term `qualified 
                        compensation' means compensation for services 
                        performed in the United States by actors, 
                        directors, musicians, producers, and other 
                        production and post-production personnel.
                            ``(ii) Participations and residuals 
                        excluded.--For purposes of paragraph (1)(B) and 
                        clause (i), the term `compensation' does not 
                        include participations and residuals (as 
                        defined in section 167(g)(7)(B)).
            ``(4) Exception.--The term `qualified film, television, or 
        theatrical production' shall not include any production if 
        records are required under section 2257 of title 18, United 
        States Code, to be maintained with respect to any performer in 
        such production.''.
            (2) Conforming amendments.--
                    (A) Subsections (a)(1), (a)(2)(A), (a)(2)(B), (b), 
                and (c)(1) of section 181 of such Code are each amended 
                by striking ``any qualified film or television 
                production'' and inserting ``any qualified film, 
                television, or theatrical production''.
                    (B) Section 181(f) of such Code is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``any qualified film, television, or 
                theatrical production''.
                    (C) The heading of section 181 is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``qualified film, television, and 
                theatrical productions''.
                    (D) The item relating to section 181 in the table 
                of sections for part VI of subchapter B of chapter 1 of 
                such Code is amended to read as follows:

``Sec. 181. Treatment of certain qualified film, television, and 
                            theatrical productions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to qualified film, television, and theatrical productions 
commencing after December 31, 2013.
[A]: Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and&nbsp;produced or presented in any venue which has an audience capacity of more than 3,000.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Targeted Use of Sanctions for 
Killing Elephants in Their Range Act of 2014''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds that--
            (1) poaching of African elephants has increased 
        dramatically since 2006, and has reached levels that threaten 
        the continued existence of many elephant populations;
            (2) poaching of African elephants is being driven by 
        increased demand for ivory in Asia, which has caused ivory 
        prices to rise exponentially in recent years;
            (3) high ivory prices have drawn organized criminal 
        elements into the illegal ivory trade, and it is widely 
        recognized that transnational crime rings involved in 
        trafficking in drugs, guns, and humans are also responsible for 
        trafficking in large quantities of poached ivory from Africa to 
        Asia;
            (4) there is significant evidence that terrorist and 
        insurgent groups in Africa, including groups with ties to al-
        Qaeda, are financing their operations through the sale of 
        illegal ivory;
            (5) the elephant poaching crisis has become so severe, and 
        the tactics of poachers so sophisticated, that traditional 
        approaches to conservation law enforcement intended to protect 
        elephants in their habitat in Africa are failing;
            (6) a number of countries that serve as major source, 
        transit, or destination points for illegal ivory have proven 
        unable or unwilling to stop the product from coming across 
        their borders; and
            (7) strategies to reduce demand for ivory through education 
        and other nonbinding means are necessary, but not sufficient, 
        to conserve African elephant populations.
    (b) Purpose.--The purpose of this Act is to provide a means by 
which the United States can affect demand for and illegal trafficking 
of African elephant ivory in other countries by requiring those 
countries to enter into consultations with the United States to end the 
illegal ivory trade, as a condition of continued access to United 
States markets for other natural resource products.

SEC. 3. ILLEGAL IVORY TRADE DEFINED.

    Section 2305 of the African Elephant Conservation Act (16 U.S.C. 
4244) is amended by redesignating paragraphs (5) through (13) as 
paragraphs (6) through (14), respectively, and by inserting after 
paragraph (4) the following:
            ``(5) Illegal ivory trade.--The term `illegal ivory trade' 
        means any sale, purchase, barter, transit, or exchange of raw 
        ivory or worked ivory that was taken in violation of the laws 
        of an ivory producing country or of international wildlife 
        trade agreements, including CITES.''.

SEC. 4. AMENDMENT TO FINDINGS IN AFRICAN ELEPHANT CONSERVATION ACT.

    Section 2003 of the African Elephant Conservation Act (16 U.S.C. 
4202) is amended by adding at the end the following:
            ``(10) Poaching and trafficking of wildlife has become a 
        global crisis, funding organized criminal syndicates and 
        terrorist organizations and harming elephant populations and 
        local communities. African elephant ivory is at the center of 
        this crisis, and immediate action is necessary to eliminate the 
        demand for ivory and the profit incentive for poachers and 
        traffickers.''.

SEC. 5. STATEMENT OF POLICY.

    Section 2004 of the African Elephant Conservation Act (16 U.S.C. 
4203) is amended--
            (1) by striking ``and'' after the semicolon at the end of 
        paragraph (1);
            (2) by striking the period at the end of paragraph (2) and 
        by inserting ``; and''; and
            (3) by adding at the end the following:
            ``(3) to prevent additional African elephant ivory from 
        entering global commerce, and to reduce demand for ivory that 
        is driving elephant poaching by limiting natural resources-
        related trade with countries whose nationals are engaged in 
        illegal ivory trade.''.

SEC. 6. CERTIFICATION UNDER FISHERMEN'S PROTECTIVE ACT OF 1967.

    Section 2202 of the African Elephant Conservation Act (16 U.S.C. 
4222) is amended by adding at the end the following:
    ``(g) Certification.--Identification of a country by the CITES 
Standing Committee as a country of primary concern because it is a 
significant source or transit or destination point for illegal ivory 
trade is deemed to be a certification with respect to the country for 
the purposes of section 8(a) of the Fishermen's Protective Act of 1967 
(22 U.S.C. 1978(a)).''.

SEC. 7. CONSULTATION AND SANCTION.

    (a) In General.--Part II of the African Elephant Conservation Act 
(16 U.S.C. 4221 et seq.) is amended by adding at the end the following:

``SEC. 2206. CONSULTATION AND SANCTION.

    ``(a) Consultation.--Not later than 30 days after a certification 
with respect to the country under section 2202(g), the President shall 
seek to enter into consultations with the government of the country for 
the purpose of obtaining an agreement that will immediately terminate 
all illegal ivory trade into, out of, or within that country.
    ``(b) Prohibition on Trade in Related Natural Resources.--
            ``(1) In general.--If consultations with a government under 
        subsection (a) are not satisfactorily concluded within 90 days 
        or if a government refuses to enter into consultations, the 
        President shall direct the Secretary to prohibit the 
        importation into the United States of products of wildlife, 
        fish, and plants from that country until the earlier of--
                    ``(A) the date an agreement with the country under 
                subsection (a) is finalized; or
                    ``(B) the date the CITES Standing Committee finds 
                that the country is no longer a significant source or 
                transit or destination point for illegal ivory trade.
            ``(2) Public notice.--The Secretary shall publish public 
        notice of any prohibition under this subsection not later than 
        30 days before the effective date of the prohibition.
    ``(c) Determination of Effectiveness of Sanctions.--Not later than 
180 days after the effective date of a prohibition under subsection 
(b), the Secretary shall determine and report to Congress whether--
            ``(1) the prohibition is sufficient to cause the country to 
        terminate illegal ivory trade into, out of, or within that 
        country; and
            ``(2) that country has retaliated against the United States 
        as a result of that prohibition.''.
    (b) Countries Identified Before Enactment.--In the case of a 
country that before the date of the enactment of this Act was 
identified by the CITES Standing Committee as a country of primary 
concern because it is a significant source or transit or destination 
point for illegal ivory trade and that the CITES Standing Committee 
continues to identify as such on the date of the enactment of this Act, 
the President shall seek to enter into consultations under the 
amendment made by subsection (a) by not later than 30 days after the 
date of the enactment of this Act.
[A]:
Targeted Use of Sanctions for Killing Elephants in Their Range Act of 2014 - Amends the African Elephant Conservation Act to make it a policy to prevent additional African elephant ivory from entering global commerce, and to reduce demand for ivory that is driving elephant poaching by limiting natural resources-related trade with countries whose nationals are engaged in illegal ivory trade. Deems the identification of a country by the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Standing Committee as a significant source or transit or destination point for illegal ivory trade to be a certification under the Fishermen's Protective Act of 1967 authorizing the President to prohibit the importation of such products from the offending country. Directs the President, within 30 days after receiving a certification, to enter into consultations with the offending country to obtain an agreement that terminates all illegal ivory trade into, out of, or within that country. Requires the President, if such consultations are not concluded within 90 days or if the country refuses to enter into consultations, to direct the Secretary of Commerce to prohibit the importation into the United States of wildlife, fish, and plant products from that country until the earlier of:   the finalizing of the agreement, or a CITES Standing Committee finding that the country is no longer a significant source or transit or destination point for illegal ivory trade.  Directs the Secretary, within 180 days after the prohibition, to determine whether:   the prohibition is sufficient to cause the offending country to terminate illegal ivory trade, and that country has retaliated against the United States as a result of that prohibition.