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 ``Simon Wiesenthal Holocaust Education 
Assistance Act''.

SEC. 2. HOLOCAUST EDUCATIONAL PROGRAM.

    Part A of title IV of the Elementary and Secondary Education Act of 
1965 (20 U.S.C. 7111 et seq.) is amended by adding at the end the 
following:

          ``Subpart 3--Holocaust Education Assistance Program

``SEC. 4131. FINDINGS AND PURPOSES.

    ``(a) Findings.--The Congress finds the following:
            ``(1) The Holocaust was a historical event that resulted in 
        the systemic, state-sponsored, mass murders by Nazi Germany of 
        6,000,000 Jews, along with millions of others, in the name of 
        racial purity.
            ``(2) Eight States (California, Florida, Illinois, Indiana, 
        Michigan, New Jersey, New York, and Rhode Island) now mandate 
        that the Holocaust be taught in the educational curriculum, and 
        12 States (Alabama, Connecticut, Georgia, Mississippi, 
        Missouri, Nevada, North Carolina, Pennsylvania, South Carolina, 
        Tennessee, Washington, and West Virginia) recommend teaching 
        the Holocaust but the funds necessary to carry out those 
        recommendations may not be available.
            ``(3) The Holocaust is a sensitive and difficult subject to 
        teach effectively, and educators need appropriate teaching 
        tools and training to increase their knowledge of the Holocaust 
        and enhance the educational experience.
    ``(b) Statement of Purpose.--It is the purpose of this subpart--
            ``(1) to educate students in the United States so that 
        they--
                    ``(A) may explore the lessons that the Holocaust 
                provides for all people; and
                    ``(B) may be less susceptible to the falsehood of 
                Holocaust denial and to the destructive messages of 
                hate that arise from Holocaust denial; and
            ``(2) to provide resources and support for educational 
        programs that--
                    ``(A) portray accurate historical information about 
                the Holocaust;
                    ``(B) sensitize communities to the circumstances 
                that gave rise to the Holocaust;
                    ``(C) convey the lessons that the Holocaust 
                provides for all people; and
                    ``(D) develop curriculum guides and provide 
                training to help teachers incorporate the study of the 
                Holocaust and its lessons into mainstream disciplines.

``SEC. 4132. PROGRAM AUTHORIZED.

    ``(a) In General.--From funds made available under subsection (c), 
the Secretary is authorized to award grants to educational 
organizations to carry out proposed or existing Holocaust educational 
programs.
    ``(b) Contract With Nonprofit.--The Secretary is authorized to 
enter into a contract with a nonprofit organization exempt from 
taxation under section 501(c)(3) of the Internal Revenue Code of 1986 
under which the organization will encourage, accept, and administer 
voluntary private donations and gifts of money from individuals, 
corporations, foundations and other donors for the purpose of funding 
the activities under this subpart. A donation may not be accepted in 
exchange for a commitment to the donor on the part of the Secretary or 
which attaches conditions inconsistent with applicable laws and 
regulations or that is conditioned upon or will require the expenditure 
of appropriated funds that are not available to the Department, or 
which compromises a criminal or civil position of the United States or 
any of its departments or agencies or the administrative authority of 
any agency of the United States. The Secretary shall ensure that such 
contract contains provisions setting forth the criteria to be used in 
determining whether the solicitation or acceptance of a donation is 
prohibited because the donation would reflect unfavorably upon the 
ability of the Department, or any official or employee of the 
Department, to carry out its responsibilities or official duties in a 
fair and objective manner, or would compromise the integrity or the 
appearance of the integrity of its programs or any official or employee 
involved in those programs.
    ``(c) Use of Funds.--The Secretary is authorized to accept 
donations of money from the nonprofit described in subsection (b). Such 
funds shall be deposited in a special fund established in the Treasury 
of the United States titled `Holocaust Education Assistance Program 
Account' and shall remain available to the Secretary until expended, to 
the extent provided in advance in appropriations Acts, to carry out 
this subpart.

``SEC. 4133. APPLICATION.

    ``The Secretary may award a grant under this subpart only to an 
educational organization that has submitted an application to the 
Secretary at such time, in such manner, and containing such information 
as the Secretary may require.

``SEC. 4134. USE OF GRANTS.

    ``(a) In General.--An educational organization receiving a grant 
under this subpart may use the grant only to carry out the Holocaust 
education program for which the grant was provided.
    ``(b) Requirements.--An educational organization receiving a grant 
under this subpart shall comply with the following requirements:
            ``(1) Continuation of eligibility.--The educational 
        organization shall, throughout the period that the educational 
        organization receives and uses the grant, continue to be an 
        educational organization.
            ``(2) Supplementation of existing funds.--The educational 
        organization shall ensure that the grant is used to supplement, 
        and not supplant, non-Federal funds that would otherwise be 
        available to the educational organization to carry out the 
        Holocaust education program for which the grant was provided.
    ``(c) Additional Conditions.--The Secretary may require additional 
terms and conditions in connection with the use of grants provided 
under this subpart as the Secretary considers appropriate.
    ``(d) Cooperative Arrangements.--The Secretary should encourage 
educational organizations to work cooperatively with State educational 
agencies or local educational agencies in applying for and using grants 
under this subpart.

``SEC. 4135. SELECTION CRITERIA.

    ``(a) In General.--The Secretary shall award grants under this 
subpart in accordance with competitive criteria to be established by 
the Secretary.
    ``(b) Consultation With Holocaust Educators.--In establishing the 
competitive criteria under subsection (a), the Secretary shall consult 
with a number of prominent educators in the field of Holocaust 
education, to be determined by the Secretary.

``SEC. 4136. REVIEW AND SANCTIONS.

    ``(a) Annual Review.--The Secretary shall review at least annually 
each educational organization receiving a grant under this subpart to 
determine the extent to which the educational organization has complied 
with the provisions of this subpart and the regulations issued under 
this subpart.
    ``(b) Imposition of Sanctions.--The Secretary may impose one or 
more sanctions, to be determined by the Secretary, on an educational 
organization for the failure of the educational organization to comply 
substantially with the provisions of this subpart or the regulations 
issued under this subpart.

``SEC. 4137. ANNUAL REPORT.

    ``Not later than February 1 of each year, the Secretary shall 
submit to the Congress a report describing the activities carried out 
under this subpart and containing any related information that the 
Secretary considers appropriate.

``SEC. 4138. DEFINITIONS.

    ``In this subpart:
            ``(1) Educational organization.--The term `educational 
        organization' means an entity--
                    ``(A) described in section 501(c)(3) of the 
                Internal Revenue Code of 1986;
                    ``(B) exempt from tax under section 501(a) of the 
                Internal Revenue Code of 1986; and
                    ``(C) organized and operated for cultural, 
                literary, or educational purposes.
            ``(2) Holocaust education program.--The term `Holocaust 
        education program' means a program that--
                    ``(A) has as its specific and primary purpose to 
                improve awareness and understanding of the Holocaust; 
                and
                    ``(B) to achieve such purpose, furnishes one or 
                more of the following:
                            ``(i) Educational materials.
                            ``(ii) Student and school-based activities, 
                        including field trips.
                            ``(iii) Teacher training.
                            ``(iv) Any other good or service designed 
                        to improve awareness and understanding of the 
                        Holocaust.
            ``(3) Holocaust.--The term `Holocaust' means the systemic, 
        state-sponsored, mass murders by Nazi Germany of 6,000,000 
        Jews, and millions of others, in the name of racial purity.

``SEC. 4139. REGULATIONS.

    ``The Secretary shall issue any regulations necessary to carry out 
this subpart.''.

SEC. 3. CLERICAL AMENDMENT.

    The table of contents of the Elementary and Secondary Education Act 
of 1965 is amended by adding after the item relating to section 4121 
the following:

          ``Subpart 3--Holocaust Education Assistance Program

``Sec. 4131. Findings and purposes.
``Sec. 4132. Program authorized.
``Sec. 4133. Application.
``Sec. 4134. Use of grants.
``Sec. 4135. Selection criteria.
``Sec. 4136. Review and sanctions.
``Sec. 4137. Annual report.
``Sec. 4138. Definitions.
``Sec. 4139. Regulations.''.

A: Simon Wiesenthal Holocaust Education Assistance Act This bill amends the Elementary and Secondary Education Act of 1965 to authorize the Department of Education (ED) to award competitive grants to educational organizations to carry out proposed or existing Holocaust education programs. ED may contract with a nonprofit organization to encourage, accept, and administer private donations and gifts for funding the education programs. Grants may not be used to supplant nonfederal funds the grantees would otherwise have used for Holocaust education programs.
****
Q: SECTION 1. SHORT TITLE.

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

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

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

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

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

                              ``Sec. 45G. Employee health insurance 
                                        expenses.''.
    (f) Employer Outreach.--The Internal Revenue Service shall, in 
conjunction with the Small Business Administration, develop materials 
and implement an educational program to ensure that business personnel 
are aware of--
            (1) the eligibility criteria for the tax credit provided 
        under section 45G of the Internal Revenue Code of 1986 (as 
        added by this section),
            (2) the methods to be used in calculating such credit,
            (3) the documentation needed in order to claim such credit, 
        and
            (4) any available health plan purchasing alliances 
        established under title II,
so that the maximum number of eligible businesses may claim the tax 
credit.
    (g) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after the 
date of the enactment of this Act.

A: Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.
****
Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Commemorative Events 
Advisory Act''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) the preparation and consideration of the multitude of 
        bills proposing particular days, weeks, months, or years for 
        recognition through Presidential proclamation unduly burdens 
        the Congress and consumes an inordinate amount of time;
            (2) such proposals could be more efficiently considered by 
        a commission whose sole function would be to review proposals 
        for national commemorative events and to make positive or 
        negative recommendations thereon to the President;
            (3) such a commission would streamline the process by which 
        such proposals are currently considered and save the Congress 
        considerable time and resources which could be devoted to 
        matters of more pressing national concern; and
            (4) such a commission would better ensure the impartial 
        review of proposals for national commemorative events generated 
        by a wide variety of constituent groups.

SEC. 3. ESTABLISHMENT AND MEMBERSHIP.

    (a) In General.--There shall be established a commission to be 
known as the ``President's Advisory Commission on National 
Commemorative Events'' (hereinafter in this Act referred to as the 
``Commission'').
    (b) Members.--The Commission shall be composed of 11 members, as 
follows:
            (1) 2 members shall be appointed by the Speaker of the 
        House of Representatives.
            (2) 2 members shall be appointed by the President pro 
        tempore of the Senate.
            (3) 7 members shall be appointed by the President. Members 
        under this paragraph shall represent, insofar as possible, a 
        wide range of educational, geographical, and professional 
        backgrounds. A Member of Congress may not be appointed under 
        this paragraph.
All members must be citizens of the United States.
    (c) Terms.--(1) Each member shall be appointed for a term of 2 
years, except as provided in paragraph (2).
    (2) Of the members first appointed under subsection (b)(3)--
            (A) 3 shall be appointed for 1 year, and
            (B) 4 shall be appointed for 2 years,
as designated by the President.
    (3) If a member was appointed to the Commission as a Member of 
Congress and the member ceases to be a Member of Congress, that member 
may continue as a member for not longer than the 30-day period 
beginning on the date that member ceases to be a Member of Congress.
    (d) Vacancies.--A vacancy shall be filled in the manner in which 
the original appointment was made. A vacancy in the Commission shall 
not affect its powers. Any member appointed to fill a vacancy occurring 
before the expiration of the term for which the member's predecessor 
was appointed shall be appointed only for the remainder of such term.
    (e) Chairman.--The Chairman of the Commission shall be designated 
by the President from among the members under subsection (b)(3). The 
term of office of the Chairman shall be 2 years.
    (f) Quorum.--6 members of the Commission shall constitute a quorum. 
Action by a quorum shall be necessary for the Commission to issue a 
recommendation under section 6(d).
    (g) Meetings.--The Commission shall meet on at least a quarterly 
basis. Meetings shall be held in the District of Columbia.
    (h) Pay.--(1) Except as provided in paragraph (2), each member of 
the Commission shall be paid the daily equivalent of the maximum rate 
of basic pay payable for grade GS-15 of the General Schedule for each 
day, including traveltime, during which such member is performing 
duties of the Commission.
    (2) Members of the Commission who are full-time officers or 
employees of the United States or Members of Congress may not receive 
additional pay by reason of their service on the Commission.
    (i) Travel Expenses.--While away from their homes or regular places 
of business in the performance of services for the Commission, members 
of the Commission shall be allowed travel expenses, including a per 
diem allowance in lieu of subsistence, in the same manner as persons 
employed intermittently in the Government service are allowed travel 
expenses under section 5703 of title 5 of the United States Code.

SEC. 4. DIRECTOR; STAFF.

    (a) Authority.--The Commission may appoint and fix the pay of a 
Director and such staff as the Commission considers appropriate.
    (b) Inapplicability of Certain Civil Service Laws.--The Director 
and staff of the Commission may be appointed without regard to the 
provisions of title 5, United States Code, governing appointments in 
the competitive service, and may be paid without regard to the 
provisions of chapter 51 and subchapter III of chapter 53 of that title 
relating to classification and General Schedule pay rates, except that 
an individual so appointed may not receive pay in excess of the maximum 
rate of basic pay payable for grade GS-15 of the General Schedule.
    (c) Staff of Federal Agencies.--Upon request of the Chairman, the 
head of any Federal department or agency may detail, on a reimbursable 
basis, any of the personnel of that department or agency to the 
Commission to assist it in carrying out its duties under this Act.

SEC. 5. POWERS OF THE COMMISSION.

    (a) Hearings.--The Commission may, for the purpose of carrying out 
this Act, hold such hearings, take such testimony, and receive such 
evidence, as it considers appropriate.
    (b) Gifts.--The Commission may accept, use, and dispose of gifts or 
donations of services or property, but not from a source having a 
direct interest in any matter before the Commission.
    (c) Mails.--The Commission may use the United States mails in the 
same manner and under the same conditions as other departments and 
agencies of the United States.
    (d) Administrative Support Services.--The Administrator of General 
Services shall provide to the Commission, on a reimbursable basis, such 
administrative support services as the Commission may request.

SEC. 6. DUTIES OF THE COMMISSION.

    (a) Criteria.--The Commission shall establish criteria for 
recommending to the President that a proposed commemorative event be 
approved or disapproved.
    (b) Submission of Proposals.--The Commission shall establish and 
publish in the Federal Register procedures for submitting proposals for 
national commemorative events to the Commission.
    (c) Review of Proposals.--The Commission shall review all proposals 
submitted to it in accordance with subsection (b).
    (d) Recommendation to the President.--The Commission shall issue a 
recommendation to the President for approval or disapproval of each 
proposal submitted to it in accordance with subsection (b). Each 
recommendation shall be accompanied by a brief explanation of the 
reasons why such recommendation was made.

SEC. 7. EFFECTIVE DATE; COMMENCEMENT AND TERMINATION PROVISIONS.

    (a) Effective Date.--This Act shall take effect at the beginning of 
the One Hundred Third Congress.
    (b) Commencement; Termination.--(1) Members of the Commission shall 
be appointed, and the Commission shall first meet, within 90 days after 
the effective date of this Act.
    (2) The Commission shall terminate 5 years after the date on which 
it first meets.

A:
National Commemorative Events Advisory Act - Establishes the President's Advisory Commission on National Commemorative Events to: (1) establish criteria for recommending to the President that a proposed commemorative event be approved or disapproved; (2) review proposals for national commemorative events submitted in accordance with procedures published by the Commission; and (3) issue recommendations to the President concerning each proposal reviewed.
****