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 ``529 and ABLE Account Improvement Act 
of 2016''.

SEC. 2. EMPLOYER CONTRIBUTIONS TO QUALIFIED TUITION PROGRAMS AND 
              QUALIFIED ABLE PROGRAMS.

    (a) In General.--Subsection (a) of section 132 of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
paragraph (7), by striking the period at the end of paragraph (8) and 
inserting ``, or'', and by adding at the end the following new 
paragraph:
            ``(9) qualified tuition program and qualified ABLE program 
        contributions.''.
    (b) Qualified Tuition Program and Qualified ABLE Program 
Contributions Defined.--Section 132 of such Code is amended by 
redesignating subsection (o) as subsection (p) and inserting after 
subsection (n) the following new subsection:
    ``(o) Qualified Tuition Program and Qualified ABLE Program 
Contributions Defined.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified tuition and qualified ABLE program contributions' 
        means contributions (including matching contributions) made by 
        an employer directly to a qualified tuition program (as 
        described in section 529) or qualified ABLE program (as 
        described in section 529A) designated by an employee if--
                    ``(A) such contribution is made to an account under 
                such program for which the designated beneficiary is 
                the employee or a member of the family of the employee 
                (within the meaning of section 529(e)(2)), and
                    ``(B) such contribution is made in connection with 
                a qualified payroll deduction contribution program 
                established by the employer.
            ``(2) Qualified payroll deduction contribution program.--
        For purposes of this subsection, the term `qualified payroll 
        deduction contribution program' means a program established by 
        an employer--
                    ``(A) under which employees may elect to make 
                contributions to accounts described in paragraph (1)(A) 
                which reduce the amount of wages received directly by 
                such employee by the amount of such contribution, and
                    ``(B) which is made available on substantially the 
                same terms to each member of a group of employees which 
                is defined under a reasonable classification set up by 
                the employer which does not discriminate in favor of 
                highly compensated employees (as defined in section 
                414(q)).
            ``(3) Limitation on exclusion.--The amount of qualified 
        tuition and qualified ABLE program contributions which may be 
        excluded from gross income under subsection (a)(9) with respect 
        to any employee shall not exceed $100 in any calendar year.
            ``(4) Nondiscrimination rule for employer contributions.--
        Subsection (a)(9) shall only apply to contributions provided 
        with respect to a highly compensated employee if such 
        contributions meet the requirements of paragraph (2)(B).
            ``(5) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year 
                beginning in a calendar year after 2016, the $100 
                amount contained in paragraph (3) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2015' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                    ``(B) Rounding.--Any increase determined under 
                subparagraph (A) shall be rounded to the nearest 
                multiple of $25.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made after December 31, 2016.

SEC. 3. TAX CREDIT FOR SMALL EMPLOYER COSTS OF ESTABLISHING DIRECT 
              PAYROLL DEDUCTION INTO QUALIFIED TUITION PROGRAMS AND 
              QUALIFIED ABLE PROGRAMS.

    (a) In General.--Section 45E of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(f) Application to Programs for Payroll Deduction Contributions 
to Qualified Tuition Programs and Qualified ABLE Programs.--In the case 
of a qualified payroll deduction contribution program (as defined in 
section 132(o)(2)) established by an employer--
            ``(1) such program shall be treated as an eligible employer 
        plan for purposes of this section,
            ``(2) this section (including the limitation of subsection 
        (b)) shall be applied separately with respect to such programs 
        and any other eligible employer plans of the employer, and
            ``(3) subsection (d)(1)(A)(ii) shall be applied by 
        substituting `education' for `retirement-related education'.''.
    (b) Clerical Amendments.--
            (1) The heading for section 45E of such Code is amended by 
        striking ``pension''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the item relating to section 45E and inserting the following 
        new item:

``Sec. 45E. Small employer plan startup costs.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to costs paid or incurred in taxable years beginning after the 
date of the enactment of this Act.

SEC. 4. EXEMPTIONS FROM ADDITIONAL TAX FOR CERTAIN DISTRIBUTIONS FROM 
              QUALIFIED TUITION PROGRAMS.

    (a) In General.--Section 529(c)(6) of the Internal Revenue Code of 
1986 is amended by striking the last sentence and inserting the 
following: ``This paragraph shall not apply to the extent that--
                    ``(A) a payment or distribution is contributed to 
                an individual retirement plan of the account owner or 
                the designated beneficiary with respect to the calendar 
                year in which the payment or distribution is received,
                    ``(B) a payment or distribution is used (within 90 
                days of the payment or distribution) to make a payment 
                of interest or principal on a qualified education loan 
                (as defined in section 222(d)(1)) on behalf of the 
                designated beneficiary or a member of the family of 
                such designated beneficiary within the meaning of 
                section 529(e)(2)), or
                    ``(C) the recipient of a payment or distribution 
                makes (within 90 days of the receipt of the payment or 
                distribution) a contribution to an organization 
                described in section 170(b)(1)(A) (other than any 
                organization described in section 509(a)(3) or any fund 
                or account described in section 4966(d)(2)), but only 
                if--
                            ``(i) a deduction for the entire payment or 
                        distribution is allowable under section 170, 
                        and
                            ``(ii) the total payments and distributions 
                        taken into account under this subparagraph with 
                        respect to such recipient for any taxable year 
                        does not exceed $1,000.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.

SEC. 5. CLARIFICATION REGARDING INVESTMENT DIRECTION IN QUALIFIED 
              TUITION PROGRAMS AND QUALIFIED ABLE PROGRAMS.

    (a) Investment Direction in Qualified Tuition Programs.--Paragraph 
(4) of section 529(b) of the Internal Revenue Code of 1986 is amended 
by adding at the end the following: ``For purposes of this paragraph, 
rebalancing investments among broad-based investment strategies 
established under the program shall not be treated as investment 
direction by a contributor or designated beneficiary unless the 
specific investments within those broad-based strategies are directed 
by the contributor or designated beneficiary.''.
    (b) Investment Direction in Qualified ABLE Programs.--Paragraph (4) 
of section 529A(b) of such Code is amended by adding at the end the 
following: ``For purposes of this paragraph, rebalancing investments 
among broad-based investment strategies established under the program 
shall not be treated as investment direction by a designated 
beneficiary unless the specific investments within those broad-based 
strategies are directed by the designated beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to calendar years beginning after the date of the 
enactment of this Act.

SEC. 6. ROLLOVERS BETWEEN QUALIFIED TUITION PROGRAMS AND QUALIFIED ABLE 
              PROGRAMS.

    (a) Rollovers From Qualified Tuition Programs to Qualified ABLE 
Programs.--Clause (i) of section 529(c)(3)(C) of the Internal Revenue 
Code of 1986 is amended by striking ``or'' at the end of subclause (I), 
by striking the period at the end of subclause (II) and inserting ``, 
or'', and by adding at the end the following new subclause:
                                    ``(III) to an ABLE account (as 
                                defined in section 529A(e)(6)) of the 
                                designated beneficiary or a member of 
                                the family of the designated 
                                beneficiary.
                        Subclause (III) shall not apply to so much of a 
                        distribution which, when added to all other 
                        contributions made to the ABLE account for the 
                        taxable year, exceeds the limitation under 
                        section 529A(b)(2)(B).''.
    (b) Rollovers From Qualified ABLE Programs to Qualified Tuition 
Programs.--Clause (i) of section 529A(c)(1)(C) of such Code is 
amended--
            (1) by striking ``such payment or distribution, into 
        another'' and inserting ``such payment or distribution--
                                    ``(I) into another'';
            (2) by striking the period at the end and inserting ``, 
        or'', and
            (3) by adding at the end the following new subclause:
                                    ``(II) to a qualified tuition 
                                program (as described in section 529) 
                                for the benefit of the same designated 
                                beneficiary or a member of the family 
                                of such designated beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.

A: 529 and ABLE Account Improvement Act of 2016  This bill amends the Internal Revenue Code to modify the tax treatment of qualified tuition programs (known as 529 plans) and ABLE accounts. (Tax-favored ABLE [Achieving a Better Life Experience] accounts are designed to enable individuals with disabilities to save for and pay for disability-related expenses.)  The bill excludes from gross income a fringe benefit consisting of up to $100 per year (adjusted for inflation after 2016) of employer contributions to an employee's 529 or ABLE account. The employer contribution must be made: (1) to an account for which the designated beneficiary is the employee or a member of the employee's family, and (2) in connection with a payroll deduction contribution program established by the employer.  The bill also: (1) expands the tax credit for small employer pension plan startup costs to include the costs of establishing a payroll deduction contribution program for 529 plans and ABLE accounts;(2) permits 529 funds to be used for transfers to an Individual Retirement Account (IRA), education loan payments, or charitable contributions without being subject to the additional tax for distributions that are not used for qualified higher education expenses; and (3) permits tax-free rollovers of funds between 529 and ABLE accounts for the benefit of the same beneficiary or a family member of the beneficiary. For the purpose of current law restrictions on the frequency of investment directions that a beneficiary or contributor may provide for a 529 or ABLE account, rebalancing investments among broad-based investment strategies established under the program is not an investment direction unless the beneficiary or contributor directs the specific investments within the strategies. 
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Support Security Act''.

SEC. 2. NO EFFECT ON RIGHTS AND LIABILITIES.

    Nothing in this Act shall be construed to affect--
            (1) the right of an individual or State to receive any 
        child support payment; or
            (2) the obligation of an individual to pay child support.

SEC. 3. INCLUSION IN INCOME OF AMOUNT OF UNPAID CHILD SUPPORT PAYMENTS.

    (a) In General.--Section 108 of the Internal Revenue Code of 1986 
(relating to discharge of indebtedness income) is amended by adding at 
the end thereof the following new subsection:
    ``(h) Unpaid Child Support Payments.--
            ``(1) In general.--For purposes of this chapter, any 
        taxable unpaid child support payments of a taxpayer for any 
        taxable year shall be treated as amounts includible in gross 
        income of the taxpayer for the taxable year by reason of the 
        discharge of indebtedness of the taxpayer.
            ``(2) Taxable unpaid child support payments.--For purposes 
        of this subsection, the term `taxable unpaid child support 
        payments' means payments--
                    ``(A) which were applicable child support payments 
                which the taxpayer was required to pay under a support 
                instrument for the support of a child of the taxpayer, 
                and
                    ``(B) with respect to which the notice requirements 
                of paragraph (3) are met.
            ``(3) Notice requirements.--
                    ``(A) In general.--During January of the second 
                calendar year following a calendar year in which there 
                begins a taxable year for which a deduction allowed 
                under section 166(f) was claimed, the eligible taxpayer 
                shall send a notice (in such form as the Secretary may 
                prescribe) to the individual who failed to make 
                payments which contains--
                            ``(i) the amount of the applicable child 
                        support payments for such taxable year, and
                            ``(ii) notice that the individual is 
                        required to include such amount in gross income 
                        for the taxable year beginning in the preceding 
                        calendar year.
                    ``(B) Notice by secretary.--If notice cannot be 
                provided under subparagraph (A) because the address is 
                not known to the eligible taxpayer, the Secretary shall 
                send such notice if the address is available to the 
                Secretary.
                    ``(C) Address unknown.--If notice cannot be 
                provided under subparagraph (A) or (B) because there is 
                no known address, no income shall be included in gross 
                income for any taxable year beginning before the 
                calendar year preceding the calendar year in which such 
                notice may be sent.
            ``(4) Subsequent payments.--If any payment required to be 
        included in gross income under paragraph (1) is subsequently 
        made, the amount of such payment shall be allowed as a 
        deduction for the taxable year in which such payment is made.
            ``(5) Definitions.--For purposes of this subsection, the 
        terms `applicable child support payments' and `eligible 
        taxpayer' have the meanings given such terms by section 
        166(f).''
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 4. ALLOWANCE OF BAD DEBT DEDUCTION FOR UNPAID CHILD SUPPORT 
              PAYMENTS.

    (a) In General.--Section 166 of the Internal Revenue Code of 1986 
(relating to deduction for bad debts) is amended by redesignating 
subsection (f) as subsection (g) and by inserting after subsection (e) 
the following new subsection:
    ``(f) Unpaid Child Support Payments.--
            ``(1) In general.--In the case of any eligible taxpayer who 
        has any applicable child support payments remaining unpaid as 
        of the close of the taxable year--
                    ``(A) subsections (a) and (d) shall not apply to 
                such payments, and
                    ``(B) there shall be allowed as a deduction for 
                such taxable year an amount equal to the amount of such 
                payments.
            ``(2) Per child limitation on deduction.--The aggregate 
        amount allowable as a deduction for any taxable year under 
        paragraph (1) with respect to any child for whom applicable 
        child support payments are required to be paid shall not exceed 
        $5,000.
            ``(3) Eligible taxpayer.--For purposes of this subsection, 
        the term `eligible taxpayer' means an individual--
                    ``(A) whose adjusted gross income for the taxable 
                year does not exceed $50,000,
                    ``(B) with respect to whom the amount of applicable 
                child support payments remaining unpaid as of the close 
                of the taxable year is equal to or greater than $500, 
                and
                    ``(C) who meets the identification requirements of 
                paragraph (5).
            ``(4) Applicable child support payment.--
                    ``(A) In general.--The term `applicable child 
                support payment' means, with respect to any taxable 
                year of the eligible taxpayer--
                            ``(i) any periodic payment of a fixed 
                        amount, or
                            ``(ii) any payment of a medical or 
                        educational expense, insurance premium, or 
                        other similar item,
                which is required to be paid to such taxpayer during 
                such taxable year by an individual under a support 
                instrument meeting the requirements of paragraph (8) 
                for the support of any qualifying child of such 
                individual.
                    ``(B) Qualifying child.--For purposes of this 
                paragraph, the term `qualifying child' means a child of 
                an eligible individual with respect to whom a deduction 
                is allowable under section 151 for the taxable year (or 
                would be so allowable but for paragraph (2) or (4) of 
                section 152(e)).
                    ``(C) Payments must be delinquent for at least 
                entire year.--Any payment described in subparagraph (A) 
                which is required to be made by an individual to an 
                eligible taxpayer shall not be treated as an applicable 
                unpaid child support payment if at least half of the 
                payments which are required to be paid to the eligible 
                taxpayer during the 12-month period ending on the last 
                day of the taxable year are paid. In the case of the 
                1st taxable year to which this subsection applies to 
                payments from any individual, the preceding sentence 
                shall be applied by substituting `24-month' for `12-
                month'.
                    ``(D) Coordination with afdc.--The term `applicable 
                child support payment' shall not include any payment 
                the right to which has been assigned to a State under 
                section 402(a)(26) of the Social Security Act (42 
                U.S.C. 602(a)(26)).
            ``(5) Identification requirements.--The requirements of 
        this paragraph are met if the eligible taxpayer includes on the 
        return claiming the deduction under this subsection the name, 
        address, and taxpayer identification number of--
                    ``(A) each child with respect to whom child support 
                payments to which this subsection applies are required 
                to be paid, and
                    ``(B) the individual who was required to make such 
                child support payments.
        In the case of a failure to provide the information under 
        subparagraph (B), the preceding sentence shall not apply if the 
        eligible taxpayer certifies that any such information is not 
        known.
            ``(6) Cost-of-living adjustments.--In the case of any 
        taxable year beginning after 1998, the $50,000 amount under 
        paragraph (2)(A), the $50,000 amount under paragraph (3)(A), 
        and the $500 amount under paragraph (3)(B) shall each be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, except that section 1(f)(3)(B) 
                shall be applied by substituting `1997' for `1992'.
            ``(7) Subsequent payments.--If any payment with respect to 
        which a deduction was allowed under paragraph (1) is 
        subsequently made, such payment shall be included in gross 
        income of the eligible taxpayer for the taxable year in which 
        paid. This paragraph shall not apply to any amount if an 
        individual has assigned the right to receive such amount to a 
        State (and the State does not pay such amount to such 
        individual).
            ``(8) Support instrument.--For purposes of this subsection, 
        a support instrument meets the requirements of this paragraph 
        if it is--
                    ``(A) a decree of divorce or separate maintenance 
                or a written instrument incident to such a decree,
                    ``(B) a written separation agreement, or
                    ``(C) a decree (not described in subparagraph (A)) 
                of a court or administrative agency requiring a parent 
                to make payments for the support or maintenance of 1 or 
                more children of such parent.''
    (b) Deduction for Nonitemizers.--Section 62(a) of such Code is 
amended by inserting after paragraph (16) the following new paragraph:
            ``(17) Unpaid child support payments.--The deduction 
        allowed by section 166(f).''
    (c) Conforming Amendment.--Section 166(d)(2) of such Code is 
amended by striking ``or'' at the end of subparagraph (A), by striking 
the period at the end of subparagraph (B) and inserting ``, or'' and by 
adding at the end thereof the following new subparagraph:
                    ``(C) a debt which is an applicable child support 
                payment under subsection (f).''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 5. REDUCTION OF FEDERAL DEBT.

    Net revenues received in the Treasury pursuant to this Act shall be 
applied, as provided in appropriation Acts, solely to the retirement of 
outstanding public debt obligations of the United States and may not be 
obligated or expended for any other purpose, notwithstanding any other 
provision of law that does not specifically refer to this section.

A: Child Support Security Act - Amends the Internal Revenue Code relating to discharge of indebtedness income to provide that any taxable unpaid child support payments of a taxpayer for any taxable year shall be treated as amounts includible in the taxpayer's gross income by reason of the discharge of the taxpayer's indebtedness.  Sets forth notice guidelines. 
Allows an eligible taxpayer with respect to whom child support payments remain unpaid during the taxable year a deduction of up to $5,000 equal to the amount of payments remaining unpaid.  Limits such deductions to taxpayers with adjusted gross incomes under $50,000 and unpaid child support payments of $500 or more. 
Requires that net revenues received in the Treasury pursuant to this Act be applied solely to the retirement of outstanding Federal debt obligations and not be obligated or expended for any other purpose.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Lower Connecticut River Partnership 
Act''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds the following:
            (1) The Connecticut River watershed in the States of 
        Connecticut and Massachusetts is a scenic region of cities and 
        historic villages located in an internationally and nationally 
        significant landscape of working farms, verdant forests, 
        mountains, and broad fertile floodplains of New England's 
        longest river, the Connecticut River.
            (2) The Connecticut River and its tributaries provide 
        outstanding fish and wildlife habitat, recreation, and 
        hydropower generation for the New England region.
            (3) The Connecticut River watershed has been recognized by 
        Congress as part of the Silvio O. Conte National Fish and 
        Wildlife Refuge, established by the Silvio O. Conte National 
        Fish and Wildlife Refuge Act (16 U.S.C. 668dd note; Public Law 
        102-212).
            (4) The demonstrated interest in stewardship of the River 
        by the citizens living in the watershed led to the Presidential 
        designation of the River as one of 14 American Heritage Rivers 
        on July 30, 1998.
            (5) Where management of the River involves partnership with 
        local communities and organizations, support for the 
        partnership should be provided by the Secretary.
    (b) Purpose.--The purpose of this Act is to authorize the Secretary 
to provide to the States of Connecticut and Massachusetts technical and 
financial assistance for management of the River and the River 
watershed.

SEC. 3. DEFINITIONS.

    For the purpose of this Act, the following definitions apply:
            (1) River.--The term ``River'' means the Connecticut River.
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (3) State.--The term ``State'' means--
                    (A) the State of Connecticut; or
                    (B) the State of Massachusetts.

SEC. 4. ASSISTANCE FOR STATES.

    (a) In General.--The Secretary may provide to the States technical 
and financial assistance in managing the River and the River watershed 
in cooperation and collaboration with conservation organizations and 
regional planning agencies in the watershed, including assistance for 
the following:
            (1) Developing policies for water quality, flow management, 
        and recreational boating for the River.
            (2) Developing protection plans for water quality in the 
        tributaries that flow into the River.
            (3) Developing a coordinated, collaborative approach on the 
        part of the States for monitoring the quality of the River for 
        human use and ecological health.
            (4) Restoring and protecting priority riverbanks to improve 
        water quality and aquatic and riparian habitat.
            (5) Encouraging and assisting communities, farmers, 
        conservation organizations, and riverfront landowners in--
                    (A) establishing and protecting riparian buffers; 
                and
                    (B) preventing nonpoint source pollution.
            (6) Encouraging and assisting communities in--
                    (A) protecting shoreland, wetland, and flood 
                plains; and
                    (B) managing and treating stormwater runoff.
            (7) In cooperation with dam owners--
                    (A) evaluating the decommissioning of uneconomic 
                dams in the watershed; and
                    (B) restoring natural riverine habitat.
            (8) Protecting and restoring the habitat of native trout, 
        anadromous fisheries, and other outstanding fish and wildlife 
        resources.
            (9) Encouraging new and improved markets for local 
        agricultural products.
            (10) Encouraging the protection of farmland and 
        economically sustainable agriculture.
            (11) Developing and promoting locally planned, approved, 
        and managed networks of heritage trails and water trails.
            (12) Coordinating and fostering opportunities for heritage 
        tourism and agritourism.
            (13) Demonstrating economic development based on heritage 
        tourism.
            (14) Supporting local stewardship.
            (15) Strengthening nonregulatory protection of heritage 
        resources.
            (16) Encouraging public access to the River from towns and 
        cities in the Valley.
            (17) Establishing indicators of sustainability.
            (18) Monitoring the impact of increased tourism and 
        recreational use on natural and historic resources.
    (b) Administrative Costs.--Not more than 10 percent of the funds 
made available to any State under this Act may be used for 
administrative costs.
    (c) Coordination With Other Entities.--The Secretary shall 
encourage States receiving assistance under this Act to work in 
coordination with units of local government and nonprofit organizations 
when carrying out activities listed in subsection (a).

A:
Lower Connecticut River Partnership Act - Authorizes the Secretary of the Interior to provide technical and financial assistance to the States of Connecticut and Massachusetts for management of the Connecticut River and the River's watershed.
****