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 ``Film Incentive Reform Act of 2014''.

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

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

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


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Detroit Economic Competitiveness 
Act''.

SEC. 2. DETROIT JOBS TRUST FUND.

    (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new section:

``SEC. 9512. DETROIT JOBS TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `Detroit Jobs 
Trust Fund', consisting of such amounts as may be appropriated or 
credited to such fund as provided in this section or section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
the Detroit Jobs Trust Fund amounts equivalent to receipts in the 
Treasury of taxes (including all income, excise, and employment taxes 
whether imposed with respect to individuals or businesses) imposed 
under this title (with respect to periods after the date of the 
enactment of this section) which are (as determined by the Secretary) 
attributable to Detroit, Michigan. The city of Detroit, Michigan, shall 
provide the Secretary such information as the Secretary may request for 
purposes of making the determinations required under this subsection. 
For purposes of this subsection, the taxes imposed on a corporation or 
other business entity shall not be treated as attributable to Detroit, 
Michigan, merely because the headquarters of such corporation or entity 
is located in Detroit, Michigan.
    ``(c) Expenditures.--
            ``(1) In general.--Except as otherwise provided in this 
        subsection, amounts in the Detroit Jobs Trust Fund shall 
        (without need of any further appropriation) be distributed 
        annually by the Secretary to the city of Detroit, Michigan, to 
        carry out the purposes described in paragraph (2).
            ``(2) Use of expenditures.--Amounts distributed to the city 
        of Detroit, Michigan, under this section shall be used for the 
        following purposes and in the following order of priority:
                    ``(A) First, of the amounts distributed with 
                respect the annual period not in excess of the Detroit 
                income tax suspension hold harmless amount, for any 
                purpose determined by the city government of Detroit, 
                Michigan.
                    ``(B) Second, for payment of principal and interest 
                on any general obligation issued by the city of 
                Detroit, Michigan (to the extent of such obligations).
                    ``(C) Third, for payment of principal and interest 
                on obligations to which section 103 applies and the 
                proceeds of which were used for the public schools of 
                the city of Detroit, Michigan (to the extent of such 
                obligations).
                    ``(D) Fourth, for jobs development, public safety, 
                education, business infrastructure, or public 
                infrastructure (to the extent consistent with the plan 
                described in paragraph (4)).
            ``(3) Restriction on distributions.--No distribution shall 
        be made by the Secretary under paragraph (1) unless--
                    ``(A) the city of Detroit, Michigan, does not 
                impose an income tax with respect to the period to 
                which such distribution relates,
                    ``(B) such city has reduced the aggregate property 
                taxes imposed by an amount not less than the reduction 
                in the payment obligations of such city by reason of 
                the payments described in paragraph (2),
                    ``(C) all prior distributions made to the city 
                under paragraph (2) were used by the city in a manner 
                consistent with the requirements of paragraph (2), and
                    ``(D) such city has provided such information to 
                the Comptroller General of the United States as the 
                Comptroller General may request to carry out section 
                2(b) of the Detroit Economic Competitiveness Act.
            ``(4) 5-year development plan.--A plan is described in this 
        paragraph if such plan--
                    ``(A) is a 5-year plan describing development goals 
                for Detroit, Michigan, and detailing how distributions 
                for purposes described in paragraph (2)(D) will be 
                spent,
                    ``(B) has been approved by simple majority vote of 
                the City Council of Detroit, Michigan (after 
                consultation with the Detroit Board of Education), and
                    ``(C) has been submitted to, and approved by, the 
                Secretary of the Treasury, the Secretary of Housing and 
                Urban Development, and the Secretary of Education.
        No distribution shall be made under paragraph (1) for a purpose 
        described in paragraph (2)(D) unless a plan described in this 
        paragraph is in effect and all prior such distributions for 
        such purposes were used in accordance with such plan.
            ``(5) Special rules during period of plan development.--
        During the period during which the plan described in paragraph 
        (4) is developed (but not in excess of the 5-month period 
        beginning on the date of the first distribution under paragraph 
        (1)), amounts distributed may be used concurrently for the 
        purposes described in subparagraphs (A), (B), and (C) of 
        paragraph (2).
            ``(6) Detroit income tax suspension hold harmless amount.--
                    ``(A) In general.--For purposes of paragraph 
                (2)(A), the term `Detroit income tax suspension hold 
                harmless amount' means the amount (as determined by the 
                Secretary) of revenue collected by the city of Detroit 
                pursuant to the income tax imposed by such city during 
                the calendar year preceding the calendar year which 
                includes the date of the enactment of this section.
                    ``(B) Cross reference.--For provision which 
                requires suspension of the Detroit income tax, see 
                paragraph (3)(A).
                    ``(C) Tax returns may still be required.--The city 
                of Detroit, Michigan, shall not be treated as failing 
                to satisfy the requirement of paragraph (3)(A) with 
                respect to any period merely because taxpayers are 
                required to file tax returns and report income with 
                respect to such period.
            ``(7) Amounts made available not to reduce other funding.--
        Amounts distributed to the city of Detroit, Michigan, under 
        this section shall supplement, and not supplant, any other 
        funding (including any Federal funding) for such city.
    ``(d) Termination.--No amount shall be distributed from, or 
appropriated to, the Detroit Jobs Trust Fund after the 5-year period 
beginning on the date of the enactment of this section. Any amounts 
remaining in such Trust Fund at the end of such period shall be 
transferred to the general fund of the Treasury. The 5-year period 
specified in this subsection shall not be renewed or extended.''.
    (b) GAO Reports.--The Comptroller General of the United States 
shall submit an annual report to Congress which--
            (1) describes the manner and purposes for which 
        distributions made from the Detroit Jobs Trust Fund have been 
        used,
            (2) describes the extent to which progress has been made 
        toward meeting the development goals under the plan described 
        in section 9512(c)(4) of the Internal Revenue Code of 1986 (as 
        added by this section) and whether such progress is consistent 
        with meeting such goals, and
            (3) includes any recommendations the Comptroller General 
        may have regarding improvements to the program described in 
        section 9512 of such Code.
The first such annual report shall be submitted not later than 90 days 
after the 1-year period beginning on the date of the enactment of this 
Act and the last such annual report shall be submitted not later than 
90 days after the date on which the Detroit Jobs Trust Fund terminates 
pursuant to section 9512(d) of such Code.
    (c) Clerical Amendment.--The table of sections for subchapter A of 
chapter 98 of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new item:

``Sec. 9512. Detroit Jobs Trust Fund.''.

SEC. 3. ZERO CAPITAL GAINS RATE FOR CERTAIN NEW INVESTMENTS IN DETROIT, 
              MICHIGAN.

    (a) In General.--Subchapter Y of chapter 1 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new part:

        ``PART IV--CERTAIN NEW INVESTMENTS IN DETROIT, MICHIGAN

``Sec. 1400V. Zero capital gains rate for certain new investments in 
                            Detroit, Michigan.

``SEC. 1400V. ZERO CAPITAL GAINS RATE FOR CERTAIN NEW INVESTMENTS IN 
              DETROIT, MICHIGAN.

    ``(a) In General.--Gross income does not include any qualified 
capital gain from the sale or exchange of a specified new investment 
held for more than 1 year.
    ``(b) Specified New Investment.--For purposes of this section--
            ``(1) In general.--The term `specified new investment' 
        means--
                    ``(A) any qualified stock,
                    ``(B) any qualified partnership interest, and
                    ``(C) any qualified business property.
            ``(2) Qualified stock.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), the term `qualified stock' means any 
                stock in a domestic corporation if--
                            ``(i) such stock is acquired by the 
                        taxpayer during the 1-year period beginning on 
                        the date of the enactment of this section, at 
                        its original issue (directly or through an 
                        underwriter) from the corporation solely in 
                        exchange for cash,
                            ``(ii) as of the time such stock was 
                        issued, such corporation was a specified 
                        Detroit business (or, in the case of a new 
                        corporation, such corporation was being 
                        organized for purposes of being a specified 
                        Detroit business), and
                            ``(iii) during substantially all of the 
                        taxpayer's holding period for such stock, such 
                        corporation qualified as a specified Detroit 
                        business.
                    ``(B) Redemptions.--A rule similar to the rule of 
                section 1202(c)(3) shall apply for purposes of this 
                paragraph.
            ``(3) Qualified partnership interest.--The term `qualified 
        partnership interest' means any capital or profits interest in 
        a domestic partnership if--
                    ``(A) such interest is acquired by the taxpayer 
                during the 1-year period beginning on the date of the 
                enactment of this section, from the partnership solely 
                in exchange for cash,
                    ``(B) as of the time such interest was acquired, 
                such partnership was a specified Detroit business (or, 
                in the case of a new partnership, such partnership was 
                being organized for purposes of being a specified 
                Detroit business), and
                    ``(C) during substantially all of the taxpayer's 
                holding period for such interest, such partnership 
                qualified as a specified Detroit business.
        A rule similar to the rule of paragraph (2)(B) shall apply for 
        purposes of this paragraph.
            ``(4) Qualified business property.--
                    ``(A) In general.--The term `qualified business 
                property' means tangible property if--
                            ``(i) such property was acquired by the 
                        taxpayer by purchase (as defined in section 
                        179(d)(2)) during the 1-year period beginning 
                        on the date of the enactment of this section,
                            ``(ii) the original use of such property in 
                        Detroit, Michigan, commences with the taxpayer, 
                        and
                            ``(iii) during substantially all of the 
                        taxpayer's holding period for such property, 
                        substantially all of the use of such property 
                        was in a specified Detroit business of the 
                        taxpayer.
                    ``(B) Special rule for substantial improvements.--
                The requirements of clauses (i) and (ii) of 
                subparagraph (A) shall be treated as satisfied with 
                respect to--
                            ``(i) property which is substantially 
                        improved by the taxpayer before the end of the 
                        period described in subparagraph (A)(i), and
                            ``(ii) any land on which such property is 
                        located.
                The determination of whether a property is 
                substantially improved shall be made under clause (ii) 
                of section 1400B(b)(4)(B), except that `the date of the 
                enactment of section 1400V' shall be substituted for 
                `December 31, 1997' in such clause.
    ``(c) Qualified Capital Gain.--For purposes of this section--
            ``(1) In general.--Except as otherwise provided in this 
        subsection, the term `qualified capital gain' means any gain 
        recognized on the sale or exchange of--
                    ``(A) a capital asset, or
                    ``(B) property used in the trade or business (as 
                defined in section 1231(b)).
            ``(2) Gain before enactment not qualified.--The term 
        `qualified capital gain' shall not include any gain 
        attributable to periods before the date of the enactment of 
        this section.
            ``(3) Certain rules to apply.--Rules similar to the rules 
        of paragraphs (3), (4), and (5) of section 1400B(e) shall apply 
        for purposes of this subsection.
    ``(d) Specified Detroit Business.--For purposes of this section, 
the term `specified Detroit business' means any enterprise zone 
business (as defined in section 1397C), determined--
            ``(1) without regard to subsections (b)(6) and (c)(5) 
        thereof,
            ``(2) by substituting `80 percent' for `50 percent' in 
        subsections (b)(2) and (c)(1) thereof,
            ``(3) by treating Detroit, Michigan, as an empowerment zone 
        (and by treating no area other than Detroit, Michigan, as an 
        empowerment zone).
    ``(e) Certain Rules To Apply.--For purposes of this section, rules 
similar to the rules of paragraphs (6) and (7) of subsection (b), and 
subsections (f) and (g), of section 1400B shall apply; except that for 
such purposes section 1400B(g)(2) shall be applied by substituting 
`before the date of the enactment of section 1400V' for `before January 
1, 1998, or after December 31, 2014'.
    ``(f) Regulations.--The Secretary shall prescribe such regulations 
as may be appropriate to carry out the purposes of this section, 
including regulations to prevent the abuse of the purposes of this 
section.''.
    (b) Clerical Amendment.--The table of parts for subchapter Y of 
chapter 1 of such Code is amended by adding at the end the following 
new item:

       ``Part IV. Certain New Investments in Detroit, Michigan''.

    (c) Effective Date.--The amendments made by this section shall 
apply to property acquired after the date of the enactment of this Act.
[A]: Detroit Economic Competitiveness Act - Amends the Internal Revenue Code to establish the Detroit Jobs Trust Fund to finance economic development in Detroit, Michigan. Requires the Secretary of the Treasury to make annual distributions from such Fund to the city of Detroit for payment of debt obligations and for job development, public safety, education, and business and public infrastructure. Prohibits any distributions unless the city of Detroit: (1) does not impose an income tax during a period of distribution, (2) has made specified reductions in aggregate property taxes, (3) has used prior distributions as required under this Act, (4) has provided required information to the Comptroller General (GAO), and (5) has implemented a five-year plan describing development goals for Detroit and detailing how distributions from the Trust Fund will be spent. Terminates such Fund five years after enactment of this Act.

Requires GAO to submit annual reports to Congress describing the use of distributions from the Trust Fund, the extent to which progress has been made in meeting the plan's development goals, and Comptroller General recommendations for improving the program established under this Act.

Excludes from gross income capital gain from the sale or exchange of investment property used in trade or business in Detroit.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Spoofing Prevention Act of 2016''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Commission.--The term ``Commission'' means the Federal 
        Communications Commission.
            (2) Voice service.--The term ``voice service'' means any 
        service that furnishes voice communications to an end user 
        using resources from the North American Numbering Plan or any 
        successor to the North American Numbering Plan adopted by the 
        Commission under section 251(e)(1) of the Communications Act of 
        1934 (47 U.S.C. 251(e)(1)).

SEC. 3. EXPANDING AND CLARIFYING PROHIBITION ON MISLEADING OR 
              INACCURATE CALLER IDENTIFICATION INFORMATION.

    (a) Communications From Outside United States.--Section 227(e)(1) 
of the Communications Act of 1934 (47 U.S.C. 227(e)(1)) is amended by 
striking ``in connection with any telecommunications service or IP-
enabled voice service'' and inserting ``or any person outside the 
United States if the recipient of the call is within the United States, 
in connection with any voice service or text messaging service''.
    (b) Coverage of Text Messages and Voice Services.--Section 
227(e)(8) of the Communications Act of 1934 (47 U.S.C. 227(e)(8)) is 
amended--
            (1) in subparagraph (A), by striking ``telecommunications 
        service or IP-enabled voice service'' and inserting ``voice 
        service or a text message sent using a text messaging 
        service'';
            (2) in the first sentence of subparagraph (B), by striking 
        ``telecommunications service or IP-enabled voice service'' and 
        inserting ``voice service or a text message sent using a text 
        messaging service''; and
            (3) by striking subparagraph (C) and inserting the 
        following:
                    ``(C) Text message.--The term `text message'--
                            ``(i) means a message consisting of text, 
                        images, sounds, or other information that is 
                        transmitted from or received by a device that 
                        is identified as the transmitting or receiving 
                        device by means of a 10-digit telephone number;
                            ``(ii) includes a short message service 
                        (commonly referred to as `SMS') message, an 
                        enhanced message service (commonly referred to 
                        as `EMS') message, and a multimedia message 
                        service (commonly referred to as `MMS') 
                        message; and
                            ``(iii) does not include a real-time, 2-way 
                        voice or video communication.
                    ``(D) Text messaging service.--The term `text 
                messaging service' means a service that permits the 
                transmission or receipt of a text message, including a 
                service provided as part of or in connection with a 
                voice service.
                    ``(E) Voice service.--The term `voice service' 
                means any service that furnishes voice communications 
                to an end user using resources from the North American 
                Numbering Plan or any successor to the North American 
                Numbering Plan adopted by the Commission under section 
                251(e)(1).''.
    (c) Technical Amendment.--Section 227(e) of the Communications Act 
of 1934 (47 U.S.C. 227(e)) is amended in the heading by inserting 
``Misleading or'' before ``Inaccurate''.
    (d) Regulations.--
            (1) In general.--Section 227(e)(3)(A) of the Communications 
        Act of 1934 (47 U.S.C. 227(e)(3)(A)) is amended by striking 
        ``Not later than 6 months after the date of enactment of the 
        Truth in Caller ID Act of 2009, the Commission'' and inserting 
        ``The Commission''.
            (2) Deadline.--The Federal Communications Commission shall 
        prescribe regulations to implement the amendments made by this 
        section not later than 18 months after the date of enactment of 
        this Act.
    (e) Effective Date.--The amendments made by this section shall take 
effect on the date that is 6 months after the date on which the 
Commission prescribes regulations under subsection (d).

SEC. 4. REPORT ON EXISTING TECHNOLOGICAL SOLUTIONS TO COMBAT MISLEADING 
              OR INACCURATE CALLER IDENTIFICATION INFORMATION.

    (a) Publication of Report.--Not later than 1 year after the date of 
enactment of this Act, and annually thereafter, the Commission shall 
publish on the website of the Commission a report that identifies 
existing technology solutions that a consumer can use to protect the 
consumer against misleading or inaccurate caller identification 
information.
    (b) Contents of Report.--In preparing the report under subsection 
(a), the Commission shall--
            (1) analyze existing technologies that can enable consumers 
        to guard against misleading or inaccurate caller identification 
        information;
            (2) describe how the technologies described in paragraph 
        (1) protect consumers; and
            (3) detail how voice service subscribers can obtain access 
        to the technologies described in paragraph (1).

SEC. 5. GAO REPORT ON COMBATING THE FRAUDULENT PROVISION OF MISLEADING 
              OR INACCURATE CALLER IDENTIFICATION INFORMATION.

    (a) In General.--The Comptroller General of the United States shall 
conduct a study of the actions the Commission and the Federal Trade 
Commission have taken to combat the fraudulent provision of misleading 
or inaccurate caller identification information, and the additional 
measures that could be taken to combat such activity.
    (b) Required Considerations.--In conducting the study under 
subsection (a), the Comptroller General shall examine--
            (1) trends in the types of scams that rely on misleading or 
        inaccurate caller identification information;
            (2) previous and current enforcement actions by the 
        Commission and the Federal Trade Commission to combat the 
        practices prohibited by section 227(e)(1) of the Communications 
        Act of 1934 (47 U.S.C. 227(e)(1));
            (3) current efforts by industry groups and other entities 
        to develop technical standards to deter or prevent the 
        fraudulent provision of misleading or inaccurate caller 
        identification information, and how such standards may help 
        combat the current and future provision of misleading or 
        inaccurate caller identification information; and
            (4) whether there are additional actions the Commission, 
        the Federal Trade Commission, and Congress should take to 
        combat the fraudulent provision of misleading or inaccurate 
        caller identification information.
    (c) Report.--Not later than 18 months after the date of enactment 
of this Act, the Comptroller General shall submit to the Committee on 
Commerce, Science, and Transportation of the Senate and the Committee 
on Energy and Commerce of the House of Representatives a report on the 
findings of the study under subsection (a), including any 
recommendations regarding combating the fraudulent provision of 
misleading or inaccurate caller identification information.

SEC. 6. RULES OF CONSTRUCTION.

    (a) In General.--Nothing in this Act, or the amendments made by 
this Act, shall be construed to modify, limit, or otherwise affect any 
rule or order adopted by the Commission in connection with--
            (1) the Telephone Consumer Protection Act of 1991 (Public 
        Law 102-243; 105 Stat. 2394) or the amendments made by that 
        Act; or
            (2) the CAN-SPAM Act of 2003 (15 U.S.C. 7701 et seq.).
    (b) Additional.--Nothing in this Act, or the amendments made by 
this Act, shall be construed--
            (1) to mean that a text messaging service (as defined in 
        section 227(e)(8) of the Communications Act of 1934 (47 U.S.C. 
        227(e)(8)) is a telecommunications service under title II of 
        the Communications Act of 1934 (47 U.S.C. 201 et seq.), or 
        require or direct the Commission to classify a text messaging 
        service as a telecommunications service;
            (2) to mean that an interconnected VoIP service (as defined 
        in section 9.3 of title 47, Code of Federal Regulations, or any 
        successor regulation) or a non-interconnected VoIP service (as 
        defined in section 64.601(a)(23) of title 47, Code of Federal 
        Regulations, or any successor regulation) is a 
        telecommunications service under title II of the Communications 
        Act of 1934 (47 U.S.C. 201 et seq.), or require or direct the 
        Commission to classify an interconnected VoIP service or a non-
        interconnected VoIP service as a telecommunications service; or
            (3) to modify, limit, or otherwise affect the authority of 
        the Commission to determine the scope of any other provision of 
        the Communications Act of 1934 (47 U.S.C. 151 et seq.) and its 
        applicability to any voice service, including an interconnected 
        VoIP service or a non-interconnected VoIP service, or text 
        messaging service.
[A]:
Spoofing Prevention Act of 2016 This bill amends the Communications Act of 1934 to expand the prohibition against knowingly transmitting misleading or inaccurate caller identification information to apply to: (1) persons outside the United States if the recipient of the call is within the United States, and (2) text messages. Existing caller identification requirements that apply to calls made using a telecommunications service or IP-enabled voice service are revised to apply to voice communications using resources from the North American Numbering Plan. The Federal Communications Commission (FCC) must publish on its website a report that identifies existing technologies that consumers can use to protect against misleading or inaccurate caller identification information. The Government Accountability Office must report on: (1) actions taken, or actions that could be taken, by the FCC or the Federal Trade Commission to combat the fraudulent provision of misleading or inaccurate caller identification information; and (2) any recommendations to combat the fraudulent provision of such information.