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 Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Design Services Act of 
2014''.

SEC. 2. ARCHITECT LOAN REPAYMENT PROGRAM.

    Title I of the Housing and Community Development Act of 1974 (42 
U.S.C. 5301 et seq.) is amended by adding at the end the following new 
section:

``SEC. 5322. ARCHITECT LOAN REPAYMENT PROGRAM.

    ``(a) Authorization.--The Secretary may establish and carry out a 
loan repayment program for eligible architects (in this section 
referred to as the `loan repayment program') who provide eligible 
design services on behalf of a Community Design Center.
    ``(b) Contract.--To be eligible to participate in the loan 
repayment program, an eligible architect shall enter into a written 
contract with the Secretary that contains--
            ``(1) an agreement under which--
                    ``(A) the eligible architect agrees to provide 
                eligible design services on behalf of a Community 
                Design Center for a period of not shorter than 1 year; 
                and
                    ``(B) the Secretary agrees to make payments on the 
                principal and interest of qualifying educational loans 
                of the eligible architect in an amount to be determined 
                by the Secretary for the period of time the eligible 
                architect provides such eligible design services;
            ``(2) a provision that any financial obligation of the 
        United States arising out of a contract entered into under this 
        subsection and any obligation of the eligible architect which 
        is conditioned thereon, is contingent upon funds being 
        appropriated for the loan repayment program under this section; 
        and
            ``(3) a statement of the damages to which the United States 
        is entitled under subsection (f) if the eligible architect 
        breaches the contract.
    ``(c) Eligible Design Services.--The term `eligible design 
services' means research or design services as follows:
            ``(1) The design, including the preparation of construction 
        documents, of housing facilities, schools, health clinics, 
        libraries, community centers, and other public facilities 
        (except for buildings used for the general conduct of 
        government).
            ``(2) The development of comprehensive long-range community 
        development plans.
            ``(3) The development of plans for neighborhoods that are 
        appropriate for rehabilitation or conservation activities, 
        including neighborhoods that are blighted, deteriorated, or 
        deteriorating.
            ``(4) The preservation or rehabilitation of historic sites.
            ``(5) The design, including the preparation of construction 
        documents, of building retrofits for energy and water 
        efficiency and conservation improvements.
            ``(6) Assessment of the safety of structures that are in 
        disrepair or have been damaged as the result of natural or 
        manmade disasters.
            ``(7) The design of improvements that remove architectural 
        barriers which restrict the mobility of elderly individuals and 
        individuals with disabilities.
            ``(8) Plans for the redevelopment of traditional main 
        streets and business districts.
            ``(9) Other activities as the Secretary may determine.
    ``(d) Application.--The Secretary shall provide for an eligible 
architect to submit an application to participate in the loan repayment 
program to the Secretary at such time, in such manner, and containing 
such information as the Secretary may require which shall include--
            ``(1) proof of employment by a Community Design Center for 
        a period of not less than 1 year;
            ``(2) a statement of the amount of compensation the 
        eligible architect will receive from the Community Design 
        Center; and
            ``(3) a contract entered into pursuant to subsection (b).
    ``(e) Selection.--The Secretary shall select, from applications 
submitted under subsection (d), eligible architects to participate in 
the loan repayment program.
    ``(f) Administration.--
            ``(1) Contracting authority.--The Secretary may enter into 
        a contract with another Federal agency to assist in the 
        administration of this program.
            ``(2) Breach.--
                    ``(A) In general.--A contract described in 
                subsection (b) shall provide remedies for any breach of 
                such contract by an eligible architect, including 
                repayment or partial repayment of financial assistance 
                received with interest.
                    ``(B) Amounts recovered.--Funds recovered under 
                this paragraph shall be credited to the account 
                available to carry out this section and shall remain 
                available until expended.
                    ``(C) Waiver.--The Secretary may grant a waiver of 
                any repayment obligation for breach of contract in the 
                event of extreme hardship or extreme need, as 
                determined by the Secretary.
            ``(3) Amount.--The Secretary shall develop regulations to 
        determine the amount of loan repayment for 1 year of service by 
        an eligible architect. In making the determination, the 
        Secretary shall maximize the number of contracts that can be 
        provided under the program from the amounts appropriated for 
        such contracts.
            ``(4) Qualifying educational loans.--Loan repayments 
        provided under this section may consist of payments on behalf 
        of eligible architects of the principal and interest on 
        government and commercial loans received by the eligible 
        architect for attendance at an accredited masters program in 
        architecture, which loans were made for--
                    ``(A) tuition expenses;
                    ``(B) all other reasonable educational expenses, 
                including fees, books, technology, and studio expenses 
                incurred by the eligible architect; or
                    ``(C) reasonable living expenses as determined by 
                the Secretary.
            ``(5) Repayment schedule.--The Secretary may contract with 
        an eligible architect's loan provider for the payment to the 
        loan provider, on behalf of the eligible architect, of the 
        amount of a loan repayment described in paragraph (3).
    ``(g) Construction.--Nothing in this section shall be construed to 
allow a Community Design Center to prepare building plans or 
construction documents that do not comply with applicable State and 
local laws and regulations related to building codes and permits.
    ``(h) Definitions.--In this section the following definitions shall 
apply:
            ``(1) Community design center.--The term `Community Design 
        Center' means a non-profit organization operated and managed by 
        a licensed architect that conducts research and provides 
        eligible design services for community development projects.
            ``(2) Eligible architect.--The term `eligible architect' 
        means an individual who--
                    ``(A) has completed an accredited masters program 
                in architecture; or
                    ``(B) is an intern architect who has completed an 
                accredited masters program in architecture and is 
                enrolled in the Intern Development Program of the 
                National Council of Architectural Registration Boards.
            ``(3) State.--The term `State' means each of the several 
        States, the District of Columbia, and any territory or 
        possession of the United States.
    ``(i) Authorization of Appropriations.--There are authorized to be 
appropriated for carrying out this section such sums as may be 
necessary, to remain available until expended.''.

Ex Output:
National Design Services Act of 2014 - Amends the Housing and Community Development Act of 1974 to authorize the Secretary of Housing and Urban Development (HUD) to establish a loan repayment program for eligible architects who provide certain design services on behalf of a Community Design Center (a non-profit organization operated and managed by a licensed architect that conducts research and provides design services for community development projects). Requires an eligible architect, in order to participate in the loan repayment program, to enter into a written contract with the Secretary that contains:   an agreement under which: (1) the architect agrees to provide eligible design services on behalf of a Community Design Center for at least one year, and (2) the Secretary agrees to pay the principal and interest of the architect's qualifying educational loans for the period of time the architect provides such services; a provision that any U.S. financial obligation arising out of the contract, and any obligation of the architect, is contingent upon appropriations for the loan repayment program; and a statement of the damages to which the United States is entitled if the eligible architect breaches the contract. 


Ex Input:
SECTION 1. AUTOMATIC INCREASE IN THE FEDERAL MEDICAL ASSISTANCE 
              PERCENTAGE DURING PERIODS OF NATIONAL ECONOMIC DOWNTURN.

    (a) National Economic Downturn Assistance FMAP.--
            (1) In general.--Section 1905 of the Social Security Act 
        (42 U.S.C. 1396d) is amended--
                    (A) in subsection (b), in the first sentence--
                            (i) by striking ``and (4)'' and inserting 
                        ``(4)''; and
                            (ii) by inserting ``and (5) with respect to 
                        each fiscal year quarter other than the first 
                        quarter of a national economic downturn 
                        assistance period described in subsection 
                        (y)(1), the Federal medical assistance 
                        percentage for any State described in 
                        subsection (y)(2) shall be equal to the 
                        national economic downturn assistance FMAP 
                        determined for the State for the quarter under 
                        subsection (y)(3)'' before the period; and
                    (B) by adding at the end the following:
    ``(y) National Economic Downturn Assistance FMAP.--For purposes of 
clause (5) of the first sentence of subsection (b):
            ``(1) National economic downturn assistance period.--A 
        national economic downturn assistance period described in this 
        paragraph--
                    ``(A) begins with the first fiscal year quarter for 
                which the Secretary determines that for at least 23 
                States, the rolling average unemployment rate for that 
                quarter has increased by at least 10 percent over the 
                corresponding quarter for the most recent preceding 12-
                month period for which data are available (in this 
                subsection referred to as the `trigger quarter'); and
                    ``(B) ends with the first succeeding fiscal year 
                quarter for which the Secretary determines that less 
                than 23 States have a rolling average unemployment rate 
                for that quarter with an increase of at least 10 
                percent over the corresponding quarter for the most 
                recent preceding 12-month period for which data are 
                available.
            ``(2) Eligible state.--A State described in this paragraph 
        is a State for which the Secretary determines that the rolling 
        average unemployment rate for the State for any quarter 
        occurring during a national economic downturn assistance period 
        described in paragraph (1) has increased over the corresponding 
        quarter for the most recent preceding 12-month period for which 
        data are available.
            ``(3) Determination of national economic downturn 
        assistance fmap.--
                    ``(A) In general.--The national economic downturn 
                assistance FMAP for a fiscal year quarter determined 
                with respect to a State under this paragraph is equal 
                to the Federal medical assistance percentage for the 
                State for that quarter increased by the number of 
                percentage points determined by--
                            ``(i) dividing--
                                    ``(I) the Medicaid additional 
                                unemployed increased cost amount 
                                determined under subparagraph (B) for 
                                the quarter; by
                                    ``(II) the State's total Medicaid 
                                quarterly spending amount determined 
                                under subparagraph (C) for the quarter; 
                                and
                            ``(ii) multiplying the quotient determined 
                        under clause (i) by 100.
                    ``(B) Medicaid additional unemployed increased cost 
                amount.--For purposes of subparagraph (A)(i)(I), the 
                Medicaid additional unemployed increased cost amount 
                determined under this subparagraph with respect to a 
                State and a quarter is the product of the following:
                            ``(i) State increase in rolling average 
                        number of unemployed individuals from the base 
                        quarter of unemployment.--
                                    ``(I) In general.--The amount 
                                determined by subtracting the rolling 
                                average number of unemployed 
                                individuals in the State for the base 
                                unemployment quarter for the State 
                                determined under subclause (II) from 
                                the rolling average number of 
                                unemployed individuals in the State for 
                                the quarter.
                                    ``(II) Base unemployment quarter 
                                defined.--
                                            ``(aa) In general.--For 
                                        purposes of subclause (I), 
                                        except as provided in item 
                                        (bb), the base quarter for a 
                                        State is the quarter with the 
                                        lowest rolling average number 
                                        of unemployed individuals in 
                                        the State in the 12-month 
                                        period preceding the trigger 
                                        quarter for a national economic 
                                        downturn assistance period 
                                        described in paragraph (1).
                                            ``(bb) Exception.--If the 
                                        rolling average number of 
                                        unemployed individuals in a 
                                        State for a quarter occurring 
                                        during a national economic 
                                        downturn assistance period 
                                        described in paragraph (1) is 
                                        less than the rolling average 
                                        number of unemployed 
                                        individuals in the State for 
                                        the base quarter determined 
                                        under item (aa), that quarter 
                                        shall be treated as the base 
                                        quarter for the State for such 
                                        national economic downturn 
                                        assistance period.
                            ``(ii) National average amount of 
                        additional federal medicaid spending per 
                        additional unemployed individual.--In the case 
                        of--
                                    ``(I) a calendar quarter occurring 
                                in fiscal year 2012, $350; and
                                    ``(II) a calendar quarter occurring 
                                in any succeeding fiscal year, the 
                                amount applicable under this clause for 
                                calendar quarters occurring during the 
                                preceding fiscal year, increased by the 
                                annual percentage increase in the 
                                medical care component of the consumer 
                                price index for all urban consumers 
                                (U.S. city average), as rounded up in 
                                an appropriate manner.
                            ``(iii) State nondisabled, nonelderly 
                        adults and children medicaid spending index.--
                                    ``(I) In general.--With respect to 
                                a State, the quotient (not to exceed 
                                1.00) of--
                                            ``(aa) the State 
                                        expenditure per person in 
                                        poverty amount determined under 
                                        subclause (II); divided by--
                                            ``(bb) the National 
                                        expenditure per person in 
                                        poverty amount determined under 
                                        subclause (III).
                                    ``(II) State expenditure per person 
                                in poverty amount.--For purposes of 
                                subclause (I)(aa), the State 
                                expenditure per person in poverty 
                                amount is the quotient of--
                                            ``(aa) the total amount of 
                                        annual expenditures by the 
                                        State for providing medical 
                                        assistance under the State plan 
                                        to nondisabled, nonelderly 
                                        adults and children; divided by
                                            ``(bb) the total number of 
                                        nonelderly adults and children 
                                        in poverty who reside in the 
                                        State, as determined under 
                                        paragraph (4)(A).
                                    ``(III) National expenditure per 
                                person in poverty amount.--For purposes 
                                of subclause (I)(bb), the National 
                                expenditure per person in poverty 
                                amount is the quotient of--
                                            ``(aa) the sum of the total 
                                        amounts determined under 
                                        subclause (II)(aa) for all 
                                        States; divided by
                                            ``(bb) the sum of the total 
                                        amounts determined under 
                                        subclause (II)(bb) for all 
                                        States.
                    ``(C) State's total medicaid quarterly spending 
                amount.--For purposes of subparagraph (A)(i)(II), the 
                State's total Medicaid quarterly spending amount 
                determined under this subparagraph with respect to a 
                State and a quarter is the amount equal to--
                            ``(i) the total amount of expenditures by 
                        the State for providing medical assistance 
                        under the State plan to all individuals 
                        enrolled in the plan for the most recent fiscal 
                        year for which data is available; divided by
                            ``(ii) 4.
            ``(4) Data.--In making the determinations required under 
        this subsection, the Secretary shall use, in addition to the 
        most recent available data from the Bureau of Labor Statistics 
        Local Area Unemployment Statistics for each State referred to 
        in paragraph (5), the most recently available--
                    ``(A) data from the Bureau of the Census with 
                respect to the number of nonelderly adults and children 
                who reside in a State described in paragraph (2) with 
                family income below the poverty line (as defined in 
                section 2110(c)(5)) applicable to a family of the size 
                involved (or, if the Secretary determines it 
                appropriate, a multiyear average of such data);
                    ``(B) data reported to the Secretary by a State 
                described in paragraph (2) with respect to expenditures 
                for medical assistance under the State plan under this 
                title for nondisabled, nonelderly adults and children; 
                and
                    ``(C) econometric studies of the responsiveness of 
                Medicaid enrollments and spending to changes in rolling 
                average unemployment rates and other factors, including 
                State spending on certain Medicaid populations.
            ``(5) Definition of `rolling average number of unemployed 
        individuals', `rolling average unemployment rate'.--In this 
        subsection, the term--
                    ``(A) `rolling average number of unemployed 
                individuals' means, with respect to a calendar quarter 
                and a State, the average of the 12 most recent months 
                of seasonally adjusted unemployment data for each 
                State;
                    ``(B) `rolling average unemployment rate' means, 
                with respect to a calendar quarter and a State, the 
                average of the 12 most recent monthly unemployment 
                rates for the State; and
                    ``(C) `monthly unemployment rate' means, with 
                respect to a State, the quotient of--
                            ``(i) the monthly seasonally adjusted 
                        number of unemployed individuals for the State; 
                        divided by
                            ``(ii) the monthly seasonally adjusted 
                        number of the labor force for the State,
        using the most recent data available from the Bureau of Labor 
        Statistics Local Area Unemployment Statistics for each State.
            ``(6) Increase in cap on payments to territories.--With 
        respect to any fiscal year quarter for which the national 
        economic downturn assistance Federal medical assistance 
        percentage applies to Puerto Rico, the Virgin Islands, Guam, 
        the Northern Mariana Islands, or American Samoa, the amounts 
        otherwise determined for such commonwealth or territory under 
        subsections (f) and (g) of section 1108 shall be increased by 
        such percentage of such amounts as the Secretary determines is 
        equal to twice the average increase in the national economic 
        downturn assistance FMAP determined for all States described in 
        paragraph (2) for the quarter.
            ``(7) Scope of application.--The national economic downturn 
        assistance FMAP shall only apply for purposes of payments under 
        section 1903 for a quarter and shall not apply with respect 
        to--
                    ``(A) disproportionate share hospital payments 
                described in section 1923;
                    ``(B) payments under title IV or XXI; or
                    ``(C) any payments under this title that are based 
                on the enhanced FMAP described in section 2105(b).
            ``(8) Additional requirement for certain states.--In the 
        case of a State described in paragraph (2) that requires 
        political subdivisions within the State to contribute toward 
        the non-Federal share of expenditures required under section 
        1902(a)(2), the State shall not require that such political 
        subdivisions pay for any fiscal year quarters occurring during 
        a national economic downturn assistance period a greater 
        percentage of the non-Federal share of such expenditures, or a 
        greater percentage of the non-Federal share of payments under 
        section 1923, than the respective percentage that would have 
        been required by the State under State law in effect on the 
        first day of the fiscal year quarter occurring immediately 
        prior to the trigger quarter for the period.''.
            (2) Effective date; no retroactive application.--The 
        amendments made by paragraph (1) take effect on January 1, 
        2012. In no event may a State receive a payment on the basis of 
        the national economic downturn assistance Federal medical 
        assistance percentage determined for the State under section 
        1905(y)(3) of the Social Security Act for amounts expended by 
        the State prior to January 1, 2012.
    (b) GAO Study and Report.--
            (1) Study.--The Comptroller General of the United States 
        shall analyze the previous periods of national economic 
        downturn, including the most recent such period in effect as of 
        the date of enactment of this Act, and the past and projected 
        effects of temporary increases in the Federal medical 
        assistance percentage under the Medicaid program with respect 
        to such periods.
            (2) Report.--Not later than April 1, 2011, the Comptroller 
        General of the United States shall submit a report to Congress 
        on the results of the analysis conducted under paragraph (1). 
        Such report shall include such recommendations as the 
        Comptroller General determines appropriate for modifying the 
        national economic downturn assistance FMAP established under 
        section 1905(y) of the Social Security Act (as added by 
        subsection (a)) to improve the effectiveness of the application 
        of such percentage in addressing the needs of States during 
        periods of national economic downturn, including 
        recommendations for--
                    (A) improvements to the factors that begin and end 
                the application of such percentage;
                    (B) how the determination of such percentage could 
                be adjusted to address State and regional economic 
                variations during such periods; and
                    (C) how the determination of such percentage could 
                be adjusted to be more responsive to actual Medicaid 
                costs incurred by States during such periods, as well 
                as to the effects of any other specific economic 
                indicators that the Comptroller General determines 
                appropriate.

Ex Output:
Amends title XIX (Medicaid) of the Social Security Act to authorize an automatic increase in the federal medical assistance percentage (FMAP) for any eligible state during periods of national economic downturn.

Directs the Comptroller General to analyze and report to Congress on previous periods of national economic downturn, including the most recent one, and the past and projected effects of temporary increases in the Medicaid FMAP with respect to them.


Ex Input:
SECTION 1. INCREASED FREQUENCY OF DISCLOSURE BY POLITICAL 
              ORGANIZATIONS.

    (a) In General.--Paragraph (2) of section 527(j) of the Internal 
Revenue Code of 1986 (relating to required disclosure) is amended to 
read as follows:
            ``(2) Required disclosures.--
                    ``(A) In general.--A political organization which 
                accepts a contribution, or makes an expenditure, for an 
                exempt function during any calendar year shall file 
                with the Secretary the reports required by 
                subparagraphs (B) and (C).
                    ``(B) Election years.--
                            ``(i)  monthly disclosures for 
                        organizations receiving or expending $25,000 or 
                        more in election year.--In the case of an 
                        organization that has, or has reason to expect 
                        to have, contributions which equal or exceed 
                        $25,000, or expenditures which equal or exceed 
                        $25,000, for an exempt function in a calendar 
                        year in which a regularly scheduled election is 
                        held, the reports required by this clause are 
                        monthly reports, beginning with the first month 
                        of the calendar year in which a contribution is 
                        accepted or expenditure is made. Such reports 
                        shall be filed not later than the 20th day 
                        after the last day of the month and shall be 
                        complete as of the last day of the month.
                            ``(ii) Quarterly disclosures for 
                        organizations receiving or expending less than 
                        $25,000.--Except as provided by clause (i), in 
                        the case of contributions accepted or 
                        expenditures made during a calendar year in 
                        which a regularly scheduled election is held, 
                        the reports required by this clause are 
                        quarterly reports, beginning with the first 
                        quarter of the calendar year in which a 
                        contribution is accepted or expenditure is 
                        made. Such reports shall be complete as of the 
                        last day of the quarter and shall be filed--
                                    ``(I) for each of the first three 
                                calendar quarters not later than the 
                                15th day after the last day of the 
                                calendar quarter, and
                                    ``(II) for the calendar quarter 
                                ending on December 31 not later than 
                                January 31 of the following calendar 
                                year.
                            ``(iii) Change to monthly reporting when 
                        contributions or expenditures in excess of 
                        $25,000.--An organization which, at any time 
                        during the election year, is required to report 
                        under clause (ii), and receives contributions 
                        in excess of $25,000 or makes expenditures in 
                        excess of $25,000, shall be subject to clause 
                        (i) beginning with the next reporting period in 
                        which such excess first occurs. The first 
                        report required in a calendar year under clause 
                        (i) by reason of this clause shall include a 
                        monthly report for each of the preceding months 
                        of such calendar year in which the organization 
                        would have been required to report under clause 
                        (i) if such clause applied without regard to 
                        this clause.
                            ``(iv) Pre- and post- election reports.--
                        With respect to a regularly scheduled election, 
                        the reports required by this clause are--
                                    ``(I) a pre-election report, which 
                                shall be filed not later than the 12th 
                                day before (or posted by registered or 
                                certified mail not later than the 15th 
                                day before) any election with respect 
                                to which the organization makes a 
                                contribution or expenditure and which 
                                shall be complete as of the 20th day 
                                before the election, and
                                    ``(II) a post-general election 
                                report, which shall be filed not later 
                                than the 30th day after the general 
                                election and which shall be complete as 
                                of the 20th day after such general 
                                election.
                    ``(C) Nonelection year.--In the case of a calendar 
                year other than a calendar year in which a regularly 
                scheduled election is held, the reports required by 
                this subparagraph are a report covering the period 
                beginning January 1 and ending June 30, which shall be 
                filed no later than July 31 and a report covering the 
                period beginning July 1 and ending December 31, which 
                shall be filed no later than January 31 of the 
                following calendar year,
                    ``(D) Election to file monthly reports.--An 
                organization may elect to file monthly reports for the 
                calendar year, beginning with the first month of the 
                calendar year in which a contribution is accepted or 
                expenditure is made. Each such report for a month shall 
                be filed not later than the 20th day after the last day 
                of the month and shall be complete as of the last day 
                of the month. In lieu of filing reports otherwise due 
                under this subparagraph in November and December of any 
                year in which a regularly scheduled general election is 
                held, a pre-general election report shall be filed in 
                accordance with subparagraph (B)(iv)(I), a post-general 
                election report shall be filed in accordance with 
                subparagraph (B)(iv)(II), and a year end report shall 
                be filed not later than January 31 of the following 
                calendar year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to years beginning after December 31, 2004.

SEC. 2. IMPROVED ELECTRONIC DISCLOSURE AND LINKAGE WITH FEDERAL 
              ELECTION COMMISSION.

    (a) In General.--The Secretary of the Treasury, in consultation 
with the Federal Election Commission, shall take such actions as may be 
necessary to increase disclosure to the public by improving the 
database and disclosure system for reports required to be filed by 
political organizations under section 527 of the Internal Revenue Code 
of 1986.
    (b) Improved Linkage With Federal Election Commission.--The 
Secretary of the Treasury and the Federal Election Commission shall 
take such actions as may be necessary to improve the linkage between 
the databases for public disclosure of election-related information 
maintained by the Department of the Treasury and the Federal Election 
Commission.
    (c) Report to Congress.--The Secretary of the Treasury and the 
Federal Election Commission shall each submit reports to the Congress 
on the actions taken under subsections (a) and (b). The first report 
shall be an interim report submitted not later than July 15, 2004, and 
the second report shall be a final report submitted not later than 
January 15, 2005.
    (d) Authorization of Appropriations.--There is authorized to be 
appropriated such sums as may be necessary to carry out this section.

Ex Output:

Amends the Internal Revenue Code to revise disclosure requirements for tax-exempt political organizations. Requires such an organization to make monthly reports in any election year in which it accepts contributions or makes expenditures of $25,000 or more. Requires quarterly reports for organizations with less than $25,000 in contributions or expenditures, but requires a change to monthly reporting upon receipt of contributions in excess of $25,000 or the making of expenditures greater than $25,000. Requires: (1) pre-election and post-election reports; and (2) semiannual reports in years in which a regularly scheduled election is not held.

Requires: (1) the Secretary of the Treasury to take actions to increase disclosure to the public of tax-exempt political organization reporting; and (2) the Secretary and the Federal Election Commission (FEC) to take actions to improve the linkage between the databases for public disclosure of election related information maintained by the Department of the Treasury and the FEC.