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

Input: Consider Input: SECTION 1. SHORT TITLE.

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

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

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

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

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

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

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


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Electronic Warfare Capabilities 
Enhancement Act of 2016''.

SEC. 2. FIELDING OF ELECTROMAGNETIC SPECTRUM WARFARE SYSTEMS AND 
              ELECTRONIC WARFARE CAPABILITIES.

    Funds authorized to be appropriated for electromagnetic spectrum 
warfare systems and electronic warfare may be used for the development 
and fielding of electromagnetic spectrum warfare systems and electronic 
warfare capabilities.

SEC. 3. INCLUSION OF ELECTRONIC WARFARE PROGRAMS IN THE RAPID 
              ACQUISITION AUTHORITY PROGRAM.

    (a) In General.--Section 806(c)(1) of the Bob Stump National 
Defense Authorization Act for Fiscal Year 2003 (Public Law 107-314; 10 
U.S.C. 2302 note) is amended by adding at the end the following new 
subparagraph:
            ``(D)(i) In the case of any supplies and associated support 
        services that, as determined in writing by the Secretary of 
        Defense without delegation, are urgently needed to eliminate a 
        deficiency in electronic warfare that if left unfilled is 
        likely to result in critical mission failure, the loss of life, 
        property destruction, or economic effects, the Secretary may 
        use the procedures developed under this section in order to 
        accomplish the rapid acquisition and deployment of needed 
        offensive or defensive electronic warfare capabilities, 
        supplies, and associated support services.
            ``(ii) The Secretary of Defense shall ensure, to the extent 
        practicable, that for the purposes of electronic warfare 
        acquisition, the Department of Defense shall consider use of 
        the following procedures:
                    ``(I) The rapid acquisition authority provided 
                under this section.
                    ``(II) Use of other transactions authority provided 
                under section 2371 of title 10, United States Code.
                    ``(III) The acquisition of commercial items using 
                simplified acquisition procedures.
                    ``(IV) The authority for procurement for 
                experimental purposes provided under section 2373 of 
                title 10, United States Code.
            ``(iii) In this subparagraph, the term `electronic warfare' 
        means military action involving the use of electromagnetic and 
        directed energy to control the electromagnetic spectrum or to 
        attack the enemy, and includes electromagnetic spectrum 
        warfare, which encompasses military communications and sensing 
        operations that occur in the electromagnetic operational 
        domain.''.
    (b) Conforming Amendments.--Section 2373 of title 10, United States 
Code, is amended--
            (1) in subsection (a), by striking ``and aeronautical 
        supplies'' and inserting ``, aeronautical supplies, and 
        electronic warfare''; and
            (2) by adding at the end of the following new subsection:
    ``(c) Electronic Warfare Defined.--The term `electronic warfare' 
means military action involving the use of electromagnetic and directed 
energy to control the electromagnetic spectrum or to attack the enemy, 
and includes electromagnetic spectrum warfare, which encompasses 
military communications and sensing operations that occur in the 
electromagnetic operational domain.''.

SEC. 4. AUTHORITY TO WAIVE THE JOINT REQUIREMENTS OVERSIGHT COUNCIL 
              (JROC) FOR CERTAIN ELECTRONIC WARFARE PROGRAMS.

    (a) Alternate Review.--The Secretary of Defense shall delegate to 
the Office of the Secretary of Defense's senior electronic warfare 
executive the authority to review and validate all Joint Capabilities 
Integration and Development System documents for electronic warfare 
acquisition programs notwithstanding section 181 of title 10, United 
States Code.
    (b) JROC Appeal.--The Joint Requirements Oversight Council may 
appeal to the Office of the Secretary of Defense to review any program 
through the normal Joint Capabilities Integration and Development 
System process.

SEC. 5. ELECTRONIC WARFARE EXECUTIVE COMMITTEE REPORTS TO CONGRESS.

    (a) In General.--Not later than 270 days after the date of the 
enactment of this Act, the Electronic Warfare Executive Committee shall 
submit to the congressional defense committees a strategic plan with 
measurable and timely objectives to achieve its mission according to 
the following metrics:
            (1) Progress on intra-service ground and air 
        interoperabilities.
            (2) Progress in streamlining the requirements, acquisition, 
        and budget process to further a rapid electronic warfare 
        acquisition process.
            (3) The efficiency and effectiveness of the acquisition 
        process for priority electronic warfare items.
            (4) The training methods and requirements of the military 
        services for training in contested electronic warfare 
        environments.
            (5) Capability gaps with respect to near-peer adversaries 
        identified pursuant to a capability gap assessment.
            (6) A joint strategy on achieving near real-time system 
        adaption to rapidly advancing modern digital electronics.
            (7) Progress on increasing innovative electromagnetic 
        spectrum warfighting methods and operational concepts that 
        provide advantages within the electromagnetic spectrum 
        operational domain.
    (b) Congressional Defense Committees Defined.--In this section, the 
term ``congressional defense committees'' means--
            (1) the Committee on Armed Services and the Committee on 
        Appropriations of the Senate; and
            (2) the Committee on Armed Services and the Committee on 
        Appropriations of the House of Representatives.

Output: Electronic Warfare Capabilities Enhancement Act of 2016 This bill permits the use of appropriations authorized for electromagnetic spectrum warfare systems and electronic warfare in order to develop and field electromagnetic spectrum warfare systems and electronic warfare capabilities.  The Bob Stump National Defense Authorization Act for Fiscal Year 2003 is amended to include electronic warfare programs in the rapid acquisition authority program. Electronic warfare is military action involving the use of electromagnetic and directed energy to control the electromagnetic spectrum or to attack the enemy, and includes electromagnetic spectrum warfare, which encompasses military communications and sensing operations that occur in the electromagnetic operational domain. The Department of Defense shall delegate to the senior electronic warfare executive the authority to review and validate all Joint Capabilities Integration and Development System documents for electronic warfare acquisition programs. The Electronic Warfare Executive Committee shall submit to the congressional defense committees a strategic plan with measurable and timely objectives to achieve its mission according to specified metrics.


Input: Consider Input: SECTION 1. AMENDMENTS TO IMPACT AID PROGRAM.

    (a) Payments Relating to Federal Acquisition of Real Property.--
Section 8002 of the Elementary and Secondary Education Act of 1965 (20 
U.S.C. 7702) is amended--
            (1) in subsection (a), by striking ``shall be eligible'' 
        and inserting ``is entitled''; and
            (2) by striking subsections (h), (i), and (j).
    (b) Payments for Eligible Federally Connected Children.--
            (1) Computation of payment.--Section 8003(a)(1) of the 
        Elementary and Secondary Education Act of 1965 (20 U.S.C. 
        7703(a)(1)) is amended by striking ``is eligible'' and 
        inserting ``is entitled''.
            (2) Basic support payments and payments with respect to 
        fiscal years in which insufficient funds are appropriated.--
        Section 8003(b) of the Elementary and Secondary Education Act 
        of 1965 (20 U.S.C. 7703(b)) is amended--
                    (A) in the heading, by striking ``and Payments With 
                Respect to Fiscal Years in Which Insufficient Funds Are 
                Appropriated'';
                    (B) in paragraph (1)--
                            (i) in subparagraph (A), by striking ``From 
                        the amount appropriated under section 8014(b) 
                        for a fiscal year, the Secretary is authorized 
                        to'' and inserting ``The Secretary shall'';
                            (ii) in subparagraph (B)--
                                    (I) in the heading, by striking 
                                ``Eligibility'' and inserting 
                                ``Entitlement''; and
                                    (II) by striking ``is eligible'' 
                                and inserting ``is entitled''; and
                            (iii) in subparagraph (C)--
                                    (I) in the heading, by striking 
                                ``Maximum amount'' and inserting 
                                ``Amount'';
                                    (II) by striking ``maximum amount'' 
                                and inserting ``amount''; and
                                    (III) by striking ``is eligible'' 
                                and inserting ``is entitled'';
                    (C) in paragraph (2)--
                            (i) in subparagraph (A)--
                                    (I) in clause (i), by striking 
                                ``From the amount appropriated under 
                                section 8014(b) for a fiscal year, the 
                                Secretary is authorized to'' and 
                                inserting ``The Secretary shall''; and
                                    (II) in clause (ii), by striking 
                                ``eligible'' and inserting 
                                ``entitled'';
                            (ii) in subparagraph (B)--
                                    (I) in the heading, by striking 
                                ``Eligibility'' and inserting 
                                ``Entitlement'';
                                    (II) in clause (i), by striking 
                                ``is eligible'' and inserting ``is 
                                entitled'';
                                    (III) in clause (ii)--
                                            (aa) in the heading, by 
                                        striking ``eligibility'' and 
                                        inserting ``entitlement'';
                                            (bb) by striking ``shall be 
                                        ineligible'' and inserting 
                                        ``shall not be entitled''; and
                                            (cc) by striking 
                                        ``ineligibility'' and inserting 
                                        ``non-entitlement''; and
                                    (IV) in clause (iii)--
                                            (aa) in the heading, by 
                                        striking ``eligibility'' and 
                                        inserting ``entitlement'';
                                            (bb) by striking ``becomes 
                                        ineligible'' and inserting ``is 
                                        not entitled''; and
                                            (cc) by striking 
                                        ``eligibility'' each place it 
                                        appears and inserting 
                                        ``entitlement'';
                            (iii) in subparagraph (C)--
                                    (I) in the heading, by striking 
                                ``Eligibility'' and inserting 
                                ``Entitlement'';
                                    (II) in clause (i), by striking 
                                ``is eligible'' and inserting ``is 
                                entitled'';
                                    (III) in clause (ii)--
                                            (aa) in the heading, by 
                                        striking ``eligibility'' and 
                                        inserting ``entitlement''; and
                                            (bb) by striking ``becomes 
                                        ineligible'' and inserting ``is 
                                        not entitled''; and
                                    (IV) in clause (iii), by striking 
                                ``becoming ineligible'' and inserting 
                                ``losing entitlement status'';
                            (iv) in subparagraph (D)--
                                    (I) in the heading, by striking 
                                ``Maximum amount'' and inserting 
                                ``Amount''; and
                                    (II) in clause (i)--
                                            (aa) by striking ``maximum 
                                        amount'' and inserting 
                                        ``amount''; and
                                            (bb) by striking ``is 
                                        eligible'' and inserting ``is 
                                        entitled''; and
                            (v) in subparagraph (E)--
                                    (I) in the heading, by striking 
                                ``Maximum amount'' and inserting 
                                ``Amount''; and
                                    (II) in clause (i)(I)--
                                            (aa) by striking ``maximum 
                                        amount'' and inserting 
                                        ``amount''; and
                                            (bb) by striking ``is 
                                        eligible'' and inserting ``is 
                                        entitled'';
                    (D) by striking paragraph (3); and
                    (E) in paragraph (4)--
                            (i) in subparagraph (A), by striking 
                        ``paragraph (3)''; and
                            (ii) in subparagraph (B)--
                                    (I) in the heading--
                                            (aa) by striking ``maximum 
                                        amount'' and inserting 
                                        ``amount''; and
                                            (bb) by striking ``and 
                                        threshold payment'';
                                    (II) by striking ``maximum'' each 
                                place it appears; and
                                    (III) by striking ``and the 
                                learning opportunity threshold payment 
                                under subparagraph (B) or (C) of 
                                paragraph (3), as the case may be,''.
            (3) Children with disabilities.--Section 8003(d)(1) of the 
        Elementary and Secondary Education Act of 1965 (20 U.S.C. 
        7703(d)(1)) is amended to read as follows:
            ``(1) In general.--The Secretary shall pay to each eligible 
        local educational agency for a fiscal year the amount equal to 
        the difference between--
                    ``(A) the amount equal to the product of--
                            ``(i) the number of children described in 
                        subparagraphs (A)(ii), (B), (C), and (D) of 
                        subsection (a)(1) who are eligible to receive 
                        services under the Individuals with 
                        Disabilities Education Act (20 U.S.C. 1400 et 
                        seq.); and
                            ``(ii) 40 percent of the average per-pupil 
                        expenditure in public elementary and secondary 
schools in the United States; and
                    ``(B) the amount of a grant that the agency 
                received under section 611 of the Individuals with 
                Disabilities Education Act (20 U.S.C. 1411) for the 
                prior fiscal year attributable to children described in 
                subparagraphs (A)(ii), (B), (C), and (D) of subsection 
                (a)(1).''.
            (4) Hold harmless.--Section 8003(e) of the Elementary and 
        Secondary Education Act of 1965 (20 U.S.C. 7703(e)) is 
        amended--
                    (A) in paragraph (2) to read as follows:
            ``(2) Amount.--The total amount provided to a local 
        educational agency under paragraph (1)(A) for fiscal year 2004 
        shall not exceed the maximum basic support payment amount for 
        such agency determined under paragraph (1) or (2) of subsection 
        (b) and the total amount provided to a local educational agency 
        under paragraph (1)(B) for fiscal year 2005 shall not exceed 
        the basic support payment amount for such agency determined 
        under paragraph (1) or (2) of subsection (b).''; and
                    (B) by striking paragraph (3).
    (c) Policies and Procedures Relating to Children Residing on Indian 
Lands.--Section 8004(e)(8) of the Elementary and Secondary Education 
Act of 1965 (20 U.S.C. 7704(e)(8)) is amended by striking ``is 
eligible'' and inserting ``is entitled''.
    (d) Application for Payments Under Sections 8002 and 8003.--Section 
8005(b)(1) of the Elementary and Secondary Education Act of 1965 (20 
U.S.C. 7705(b)(1)) is amended by striking ``eligibility'' and inserting 
``entitlement''.
    (e) Construction.--Section 8007 of the Elementary and Secondary 
Education Act of 1965 (20 U.S.C. 7707) is amended--
            (1) in subsection (a)--
                    (A) in paragraph (1), by striking ``section 
                8014(e)'' and inserting ``subsection (c)''; and
                    (B) in paragraph (3), by striking ``section 
                8014(e)'' each place it appears and inserting 
                ``subsection (c)'';
            (2) in subsection (b)(1), by striking ``section 8014(e)'' 
        and inserting ``subsection (c)''; and
            (3) by adding at the end the following:
    ``(c) Authorization of Appropriations.--For the purpose of carrying 
out this section, there are authorized to be appropriated sums as may 
be necessary for each of the fiscal years 2004 through 2006.''.
    (f) Facilities.--Section 8008 of the Elementary and Secondary 
Education Act of 1965 (20 U.S.C. 7708) is amended--
            (1) in subsection (a), by striking ``section 8014(f)'' and 
        inserting ``subsection (c)''; and
            (2) by adding at the end the following:
    ``(c) Authorization of Appropriations.--For the purpose of carrying 
out this section, there are authorized to be appropriated sums as may 
be necessary for each of the fiscal years 2004 through 2006.''.
    (g) Authorization of Appropriations.--Section 8014 of the 
Elementary and Secondary Education Act of 1965 (20 U.S.C. 7714) is 
repealed.
    (h) Rule of Construction.--Title VIII of the Elementary and 
Secondary Education Act of 1965 (20 U.S.C. 7701 et seq.), as amended by 
this Act, is further amended by adding at the end the following:

``SEC. 8014. RULE OF CONSTRUCTION.

    ``Nothing in this title shall be interpreted to entitle any 
individual to assistance under any program, project, or activity of a 
local education agency, State agency, or other governmental entity 
funded under this title.''.

SEC. 2. EFFECTIVE DATE.

    The amendments made by this Act shall take effect on October 1, 
2003, or the date of the enactment of this Act, whichever occurs later.


Output: Amends the Elementary and Secondary Education Act of 1965 to entitle certain local educational agencies (LEAs) to specified payment amounts under Impact Aid programs: (1) relating to Federal acquisition of real property; and (2) for basic support for eligible federally-connected children. (Current law makes such LEAs eligible for such payments up to specified maximum amounts.)Revises the formula for calculating additional Impact Aid payments to LEAs for federally-connected children with disabilities who are eligible for services under the Individuals with Disabilities Education Act.Extends the authorization of appropriations for: (1) construction and school modernization payments for certain LEAs, including ones with high percentages of children living on Indian lands or children of military parents; and (2) facilities maintenance payments for certain schools located on military bases and serving military dependent children.