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

[EX Q]: SECTION 1. YELLOWSTONE BUFFALO PRESERVATION.

    (a) Short Title.--This section may be cited as the ``Yellowstone 
Buffalo Preservation Act''.
    (b) Findings.--Congress finds the following:
            (1) More than any other animal, the American buffalo (Bison 
        bison) is a wildlife icon of the United States. The American 
        buffalo is the symbol that represents the Department of the 
        Interior. The American buffalo is profoundly significant to 
        Native American cultures and, perhaps more than any other 
        wildlife species, has influenced our history.
            (2) The American buffalo is still under assault, as it was 
        in the late 19th Century when it was nearly exterminated. At 
        the end of the great slaughter, in which tens of millions of 
        buffalo were killed, only a few hundred wild buffalo remained 
        in the Nation and all were located in Yellowstone National 
        Park. Due to poaching, their numbers were reduced to 25 by the 
        year 1900.
            (3) The offspring of the 25 survivors comprise the 
        Yellowstone buffalo herd and are the only wild, free-roaming 
        American buffalo to continuously occupy their native habitat in 
        the United States.
            (4) The Yellowstone buffalo herd is genetically unique. 
        Unlike captive ranched buffalo, which are now relatively 
        common, the Yellowstone buffalo herd has never interbred with 
        cattle and has retained its wild character.
            (5) Because the Park lacks extensive low-elevation winter 
        habitat that provides bison and elk with access to winter 
        forage, wildlife migrate from the high elevation plateau of 
        Yellowstone National Park to lower elevation habitat adjacent 
        to the Park in winter and spring.
            (6) The Yellowstone buffalo herd was exposed to the 
        bacterium Brucella abortus, which can cause the disease 
        brucellosis, in 1917. Brucellosis is only transmitted through 
        animal ingestion of contaminated reproductive products. 
        Brucellosis can cause abortions in infected animals, but only 
        infectious females who have the bacteria in their reproductive 
        system represent any potential threat of transmission. The risk 
        of transmission between wild buffalo and cattle was deemed low 
        in a 1992 General Accounting Office report, and again in a 1998 
        National Research Council study. In fact, there has never been 
        a confirmed incidence of brucellosis transmission in the wild 
        from buffalo to cattle. Buffalo with brucellosis and cattle 
        have grazed together for over 50 years in the Jackson Hole area 
        south of Yellowstone without any incident of disease 
        transmission. Despite these facts, the National Park Service, 
        the United States Forest Service, and the State of Montana 
        Department of Livestock haze, capture, and kill members of the 
        Yellowstone buffalo herd in an attempt to keep them unnaturally 
        confined within Yellowstone National Park. At the same time, 
        approximately 13,000 Yellowstone elk, some of which also harbor 
        brucellosis, are allowed unfettered access to Federal land 
        outside the Park. Since 1984, nearly 3,700 American buffalo 
        have been killed in Montana as a result of this policy. In the 
        winter of 2002-2003, 244 buffalo were killed by the Federal and 
        State agencies, including 231 buffalo which were captured and 
        slaughtered by the National Park Service.
            (7) The key lower elevation habitat needed by American 
        buffalo is primarily on Gallatin National Forest lands adjacent 
        to the north and west sides of the Park. On the north side, 
        taxpayers spent $13,000,000 in 1999 for a private-Federal land 
        exchange intended to make low elevation habitat adjacent to the 
        Yellowstone River accessible to the Yellowstone buffalo herd 
        and other wildlife. The land exchange has not yet been 
        finalized by Federal agencies and therefore key habitat is not 
        available to the Yellowstone buffalo herd.
            (8) On the west side of the Park, the Horse Butte peninsula 
        provides prime wildlife habitat for grizzly bears, trumpeter 
        swans, bald eagles, wolves, and buffalo. The peninsula 
        comprises approximately 10,000 acres of primarily Gallatin 
        National Forest Federal lands extending into Hebgen Lake.
            (9) National Park Service lands have been set aside for the 
        conservation of resources and values and for the enjoyment and 
        use of all citizens. The Federal lands adjacent to the Park 
        represent some of the most valuable and important wildlife 
        habitat in the lower forty-eight states. They are integrally 
        connected to the health of wildlife residing seasonally in our 
        Nation's oldest national park. Together, the Park and the 
        adjacent Federal lands provide some of our Nation's richest 
        opportunities for recreation, wildlife viewing, family camping, 
        wildlife conservation, fishing, and other recreational and 
        sporting activities. These Federal lands should be 
        preferentially managed to sustain this rich and diverse 
        wildlife resource and to provide the public with enjoyment of 
        this National treasure.
    (c) Purpose.--The purpose of this Act is to provide for the 
protection of the Yellowstone buffalo herd by allowing the Yellowstone 
buffalo herd to freely roam Federal lands outside of the Park. The 
Federal lands that are affected by this Act are those within the Park 
and adjacent to it on the north and west boundaries as indicated by 
zones 2 and 3 on the Modified Preferred Alternative Map on page 181 of 
the 2000 Bison Management Plan for the State of Montana and Yellowstone 
National Park Final Environmental Impact Statement.
    (d) Definitions.--For the purposes of this section, the following 
definitions apply:
            (1) Hazing.--The term ``hazing'' means any individual 
        effort to drive away, obstruct, chase, scare, or deter natural 
        movements of wildlife, including hazing efforts carried out on 
        foot or horseback or efforts aided by machinery, aircraft, or 
        any type of noise-making device.
            (2) Individual.--The term ``individual'' means any person 
        representing a State or Federal Government.
            (3) Park.--The term ``Park'' means Yellowstone National 
        Park.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (5) Yellowstone buffalo herd.--The term ``Yellowstone 
        buffalo herd'' means the wild, free roaming, unfenced buffalo 
        living primarily within Yellowstone National Park.
    (e) Prohibited Acts; Criminal Penalties.--
            (1) Prohibited acts.--No individual may kill, haze, or 
        capture any buffalo on Federal land or land held under Federal 
        conservation easements or use any form of bait to lure buffalo 
        from any Federal land onto private land until the duties under 
        subsection (f) are carried out.
            (2) Penalties.--
                    (A) Initial violation.--Any individual found to be 
                in violation of paragraph (1) for the first time shall 
                be fined not more than $5,000 or imprisoned not more 
                than 1 year or both.
                    (B) Subsequent violations.--Any individual found to 
                be in violation of paragraph (1) after the first such 
                finding shall be fined not more than $10,000 or 
                imprisoned not more than 2 years or both.
                    (C) Reward.--One half of any fine collected under 
                this subsection or $2,500, whichever is less, shall be 
                paid to any person or persons giving information which 
                leads to conviction of a violation of this subsection.
                    (D) Exception.--This subsection shall not apply to 
                a person that is found to have been hazing a buffalo if 
                the person is physically endangered or private property 
                was damaged by a buffalo.
    (f) Duties.--The Secretary and other appropriate Federal agencies 
shall ensure that the following is accomplished not later than 3 years 
after the date of the enactment of this Act:
            (1) The Yellowstone buffalo herd is allowed to freely roam 
        the Park and the Federal lands adjacent to Yellowstone National 
        Park on the north and west boundaries as indicated by zones 2 
        and 3 on the Modified Preferred Alternative Map on page 181 of 
        the 2000 Bison Management Plan for the State of Montana and 
        Yellowstone National Park Final Environmental Impact Statement 
        without being hazed. These lands shall be made available 
        preferentially for buffalo and wildlife use.
            (2) Management authority of the Yellowstone buffalo herd 
        within the Park is under the sole jurisdiction of the National 
        Park Service.
            (3) The land exchange described in section 1(b)(7) with the 
        private property owner has been finalized, as set forth in the 
        agreement executed in 1999, so that the Yellowstone buffalo 
        herd may freely roam the lands described in paragraph (1).
            (4) The National Park Service has disassembled the Stephens 
        Creek Buffalo Capture Facility.
            (5) The Secretary has made every effort practicable to 
        allow the Yellowstone buffalo herd to freely roam Federal lands 
        through incentives and cooperative efforts with adjacent 
        private landowners, including through acquisition, easement, 
        cattle vaccination, and landowner agreement pertaining to 
        temporal and spatial separation of livestock from the 
        Yellowstone buffalo herd.
[EX A]: Yellowstone Buffalo Preservation Act - Prohibits an individual from killing, hazing, or capturing any buffalo on Federal lands or land held under Federal conservation easements or using any form of bait to lure buffalo from any Federal land onto private land until the Secretary of the Interior and other appropriate Federal agencies carry out specified duties.

Establishes fines and criminal penalties for violations of this Act.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as ``State Business Law Conformity Act of 
2004''.

SEC. 2. REFERENCES TO GENERAL PARTNERS.

    (a) Exclusion of Certain Active Businesses From at Risk Rules.--
Subclause (I) of section 465(c)(7)(D)(ii) of the Internal Revenue Code 
of 1986 (defining qualified corporate partner) is amended to read as 
follows:
                                    ``(I) such corporation is not 
                                prohibited or limited under State law 
                                from participation in the management or 
                                business of the partnership.''.
    (b) Payments to Retiring Partners.--Subparagraph (B) of section 
736(b)(3) of such Code (relating to limitation on application of 
paragraph (2)) is amended to read as follows:
                    ``(B) any portion of the retiring or deceased 
                partner's distributive share of partnership income was 
                subject to tax under section 1401.''.
    (c) Foreign Currency Transactions.--Subclause (I) of section 
988(c)(1)(E)(v) of such Code is amended to read as follows:
                                    ``(I) Certain general partners.--
                                The interest of a partner in the 
                                partnership shall not be treated as 
                                failing to meet the 20-percent 
                                ownership requirements of clause 
                                (iii)(I) for any taxable year of the 
                                partnership if for the taxable year of 
                                the partner in which such partnership 
                                taxable year ends--
                                            ``(aa) the partner is not 
                                        limited as to participation in 
                                        the management or activity of 
                                        the qualified fund, and
                                            ``(bb) such partner (and 
                                        each corporation filing a 
                                        consolidated return with such 
                                        partner) had no ordinary income 
                                        or loss from a section 988 
                                        transaction which is foreign 
                                        currency gain or loss (as the 
                                        case may be).''.
    (d) Special Valuation Rules for Generation-Skipping Tax.--Clause 
(ii) of section 2701(b)(2)(B) of such Code (relating to partnerships) 
is amended to read as follows:
                            ``(ii) in the case of a limited 
                        partnership, the holding of any interest as a 
                        partner who is not limited as to participation 
                        in management or activity of the 
                        partnership.''.
    (e) Tax Matters Partner.--Paragraph (7) of section 6231(a) of such 
Code (defining tax matters partner) is amended to read as follows:
            ``(7) Tax matters partner.--
                    ``(A) In general.--The tax matters partner of any 
                partnership is--
                            ``(i) the partner designated as the tax 
                        matters partner as provided in regulations, or
                            ``(ii) if there is no partner who has been 
                        so designated, the partner having the largest 
                        profits interest in the partnership at the 
                        close of the taxable year involved (or, where 
                        there is more than 1 such partner, the 1 of 
                        such partners whose name would appear first in 
                        an alphabetical listing).
                    ``(B) Selection by secretary.--If there is no 
                partner designated under subparagraph (A)(i) and the 
                Secretary determines that it is impracticable to apply 
                subparagraph (A)(ii), the partner selected by the 
                Secretary shall be treated as the tax matters partner. 
                The Secretary shall, within 30 days of selecting a tax 
                matters partner under the preceding sentence, notify 
                all partners required to receive notice under section 
                6223(a) of the name and address of the person selected.
                    ``(C) Restriction on designation of partner.--A 
                partner may not be designated as a tax matters partner 
                under subparagraph (A)(i) unless such partner is not 
                limited as to participation in management or activity 
                of the partnership.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.

SEC. 3. REFERENCES TO LIMITED PARTNERS.

    (a) Limited Entrepreneur.--
            (1) In general.--Subparagraph (A) of section 464(e)(2) of 
        the Internal Revenue Code of 1986 (defining limited 
        entrepreneur) is amended by striking ``other than as a limited 
        partner''.
            (2) Conforming amendments.--
                    (A) Section 464(c) of such Code is amended--
                            (i) by striking ``limited partners or'' in 
                        paragraph (1)(B),
                            (ii) by striking ``a limited partner or'' 
                        in paragraph (2).
                    (B) Section 1256 of such Code is amended--
                            (i) by striking ``limited partners or'' 
                        each place it appears in subsections (e)(3)(B) 
                        and (f)(4),
                            (ii) by striking ``a limited partner or'' 
                        in subsection (e)(3)(C), and
                            (iii) by striking ``limited partner or'' 
                        both places it appears in the heading and text 
                        of subsection (e)(4)(A)(i).
                    (C) Section 1258(d)(5)(C) of such Code is amended--
                            (i) by striking ``limited partner or'' in 
                        the matter preceding subclause (i),
                            (ii) by striking ``limited partner's (or 
                        limited entrepreneur's) in subclause (i) and 
                        inserting ``limited entrepreneur's'', and
                            (iii) by striking ``partners and limited'' 
                        in the heading.
    (b) Passive Loss Rules.--
            (1) Subsection (h) of section 469 of such Code is amended 
        by striking paragraph (2) and by redesignating paragraphs (3), 
        (4), and (5) as paragraphs (2), (3), and (4), respectively.
            (2) Subparagraph (A) of section 469(c)(7) of such Code is 
        amended by striking the last sentence.
            (3) Paragraph (6) of section 469(i) of such Code is amended 
        by striking subparagraph (C) and by redesignating subparagraph 
        (D) as subparagraph (C).
            (4) Subsection (f) of section 772 of such Code (relating to 
        special rules for applying passive loss limitations) is amended 
        to read as follows:
    ``(f) Special Rules for Applying Passive Loss Limitations.--
            ``(1) In general.--If any person holds an interest in an 
        electing large partnership other than as a partner described in 
        paragraph (3)--
                    ``(A) paragraph (2) of subsection (c) shall not 
                apply to such partner, and
                    ``(B) such partner's distributive share of the 
                partnership items allocable to passive loss limitation 
                activities shall be taken into account separately to 
                the extent necessary to comply with the provisions of 
                section 469.
            ``(2) Exception.--Paragraph (1) shall not apply to any 
        items allocable to an interest held as a partner described in 
        paragraph (3).
            ``(3) Partner described.--For purposes of this subsection, 
        a partner is described in this paragraph if the partner is a 
        person whose participation in the management or business 
        activity of the partnership is limited under applicable State 
        law.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.

SEC. 4. PARTNERSHIP INCOME ATTRIBUTABLE TO CAPITAL EXCLUDED FROM NET 
              EARNINGS FROM SELF-EMPLOYMENT.

    (a) In General.--Paragraph (13) of section 1402(a) of the Internal 
Revenue Code of 1986 is amended to read as follows:
            ``(13) there shall be excluded the distributive share of 
        net income of a partner attributable to capital;''.
    (b) Partnership Income Attributable to Capital.--Section 1402 of 
such Code is amended by adding at the end the following new subsection:
    ``(l) Partnership Income Attributable to Capital.--
            ``(1) In general.--For purposes of subsection (a)(13), the 
        following amounts shall be treated as income attributable to 
        capital--
                    ``(A) the amount, if any, in excess of what would 
                constitute reasonable compensation for services 
                rendered by such partner to the partnership, and
                    ``(B) an amount equal to a reasonable rate of 
                return on unreturned capital of the partner determined 
                as of the beginning of the taxable year.
            ``(2) Definitions.--For purposes of paragraph (1)--
                    ``(A) Unreturned capital.--The term `unreturned 
                capital' means the excess of the aggregate amount of 
                money and the fair market value as of the date of 
                contribution of other consideration (net of 
                liabilities) contributed by the partner over the 
                aggregate amount of money and the fair market value as 
                of the date of distribution of other consideration (net 
                of liabilities) distributed by the partnership to the 
                partner, increased or decreased for the partner's 
                distributive share of all reportable items as 
                determined in section 702. If the partner acquires a 
                partnership interest and the partnership makes an 
                election under section 754, the partner's unreturned 
                capital shall take into account appropriate adjustments 
                under section 743.
                    ``(B) Reasonable rate of return.--A reasonable rate 
                of return on unreturned capital shall equal 150 percent 
                (or such higher rate as is established in regulations) 
                of the highest applicable Federal rate, as determined 
                under section 1274(d)(1), at the beginning of the 
                partnership's taxable year.
            ``(3) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary to carry out the purposes of 
        this subsection.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to services performed in taxable years beginning 
after December 31, 2004.

SEC. 5. REPEAL OF ABILITY TO ELECT LARGE PARTNERSHIP REPORTING RULES.

    (a) In General.--Paragraph (2) of section 775(a) of the Internal 
Revenue Code of 1986 (relating to election) is amended by adding at the 
end the following: ``No election under this subsection shall be made 
after December 31, 2004.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to partnership taxable years beginning after December 31, 2004.
[EX A]: State Business Law Conformity Act of 2004 - Amends the Internal Revenue Code to: (1) revise certain partnership tax definitions and rules relating to general and limited partners; (2) exclude from net earnings from self-employment partnership income attributable to capital; and (3) repeal, after 2004, the election to apply large partnership (100 partners or more) tax rules.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Bioenergy Act of 2001''.

SEC. 2. FINDINGS.

    Congress finds that bioenergy has potential to help--
            (1) meet the Nation's energy needs;
            (2) reduce reliance on imported fuels;
            (3) promote rural economic development;
            (4) provide for productive utilization of agricultural 
        residues and waste materials; and
            (5) protect the environment.

SEC. 3. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``appropriate congressional committees'' 
        means--
                    (A) the Committee on Science and the Committee on 
                Appropriations of the House of Representatives; and
                    (B) the Committee on Energy and Natural Resources 
                and the Committee on Appropriations of the Senate;
            (2) the term ``biofuels'' includes production of industrial 
        chemicals;
            (3) the term ``Department'' means the Department of Energy; 
        and
            (4) the term ``Secretary'' means the Secretary of Energy.

SEC. 4. AUTHORIZATION.

    The Secretary is authorized to conduct environmental research and 
development, scientific and energy research, development, and 
demonstration, and commercial application of energy technology 
programs, projects, and activities related to bioenergy, including 
biopower energy systems, biofuels energy systems, and integrated 
bioenergy research and development (including biofuels).

SEC. 5. AUTHORIZATION OF APPROPRIATIONS.

    (a) Biopower Energy Systems.--There are authorized to be 
appropriated to the Secretary for Biopower Energy Systems programs, 
projects, and activities for which specific sums are not authorized 
under other authority of law--
            (1) $45,700,000 for fiscal year 2002;
            (2) $52,500,000 for fiscal year 2003;
            (3) $60,300,000 for fiscal year 2004;
            (4) $69,300,000 for fiscal year 2005; and
            (5) $79,600,000 for fiscal year 2006.
    (b) Biofuels Energy Systems.--There are authorized to be 
appropriated to the Secretary for biofuels energy systems programs, 
projects, and activities for which specific sums are not authorized 
under other authority of law--
            (1) $53,500,000 for fiscal year 2002;
            (2) $61,400,000 for fiscal year 2003;
            (3) $70,600,000 for fiscal year 2004;
            (4) $81,100,000 for fiscal year 2005; and
            (5) $93,200,000 for fiscal year 2006.
    (c) Integrated Bioenergy Research and Development.--There are 
authorized to be appropriated to the Secretary for integrated bioenergy 
research and development (including biofuels) programs, projects, and 
activities for which specific sums are not authorized under other 
authority of law, $49,000,000 for each of the fiscal years 2002 through 
2006. Activities funded under this subsection shall be coordinated with 
ongoing related programs of other Federal agencies.

SEC. 6. LIMITS ON USE OF FUNDS.

    (a) Federal Acquisition Regulation.--
            (1) Requirement.--None of the funds authorized to be 
        appropriated by this Act may be used to award, amend, or modify 
        a contract of the Department in a manner that deviates from the 
        Federal Acquisition Regulation, unless the Secretary grants, on 
        a case-by-case basis, a waiver to allow for such a deviation. 
        The Secretary may not delegate the authority to grant such a 
        waiver.
            (2) Congressional notice.--At least 60 days before a 
        contract award, amendment, or modification for which the 
        Secretary intends to grant such a waiver, the Secretary shall 
        submit to the appropriate congressional committees a report 
        notifying the committees of the waiver and setting forth the 
        reasons for the waiver.
    (b) Production or Provision of Articles or Services.--None of the 
funds authorized to be appropriated by this Act may be used to produce 
or provide articles or services for the purpose of selling the articles 
or services to a person outside the Federal Government, unless the 
Secretary determines that comparable articles or services are not 
available from a commercial source in the United States.
    (c) Requests for Proposals.--None of the funds authorized to be 
appropriated by this Act may be used by the Department to prepare or 
initiate Requests for Proposals for a program, project, or activity if 
the program, project, or activity has not been specifically authorized 
by Congress.
    (d) Trade Associations.--None of the funds authorized to be 
appropriated by this Act may be used either directly or indirectly to 
fund a grant, contract, subcontract, or any other form of financial 
assistance awarded by the Department to a trade association on a 
noncompetitive basis.

SEC. 7. COST SHARING.

    (a) Research and Development.--The Secretary shall require, for 
research and development programs, projects, and activities carried out 
by industry under this Act, a commitment from non-Federal sources of at 
least 20 percent of the cost of such programs, projects, and 
activities.
    (b) Demonstration and Commercial Application.--The Secretary shall 
require a commitment from non-Federal sources of at least 50 percent of 
the cost of any demonstration or commercial application program, 
project, or activity conducted under this Act.

SEC. 8. LIMITATION ON DEMONSTRATIONS AND COMMERCIAL APPLICATIONS OF 
              ENERGY TECHNOLOGY.

    The Secretary shall provide funding for scientific or energy 
demonstration or commercial application of energy technology programs, 
projects, or activities of the Department only for technologies or 
processes that can be reasonably expected to yield new, measurable 
benefits to the cost, efficiency, or performance of the technology or 
process.
[EX A]:
Bioenergy Act of 2001 - Authorizes the Secretary of Energy to conduct environmental research and development, scientific and energy research, development, and demonstration, and commercial application of energy technology programs, projects, and activities related to bioenergy, including biopower energy systems, biofuels energy systems, and integrated bioenergy research and development (including biofuels).Authorizes appropriations for biopower energy systems, biofuels energy systems, and integrated bioenergy research and development.Mandates specified cost-sharing commitments from non-Federal sources.