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

[EX Q]: SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Working Family 
Child Care Tax Relief Act of 1996''.
    (b) Amendment of  1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

SEC. 2. EXPANSION OF CHILD AND DEPENDENT CARE CREDIT.

    (a) Increase in Credit.--Paragraph (2) of section 21(a) (relating 
to credit for expenses for household and dependent care services 
necessary for gainful employment) is amended to read as follows:
            ``(2) Applicable percentage defined.--For purposes of 
        paragraph (1), the term `applicable percentage' means 30 
        percent reduced (but not below 20 percent) by 1 percentage 
        point for each $3,000 (or fraction thereof) by which the 
        taxpayer's adjusted gross income exceeds $50,000.''
    (b) Increase in Maximum Amount Creditable.--
            (1) In general.--Section 21(c) (relating to dollar limit on 
        amount creditable) is amended--
                    (A) by striking ``$2,400'' in paragraph (1) and 
                inserting ``$4,000'', and
                    (B) by striking ``$4,800'' in paragraph (2) and 
                inserting ``$8,000''.
            (2) Phaseout for taxpayers with adjusted gross income in 
        excess of $50,000.--
                    (A) In general.--Section 21(c) is amended by adding 
                at the end the following new paragraph:
            ``(2) Limitation based on adjusted gross income.--If the 
        taxpayer's adjusted gross income for the taxable year exceeds 
        $50,000, the applicable dollar amount under paragraph (1) shall 
        be reduced as follows:
                    ``(A) The $4,000 amount under paragraph (1)(A) 
                shall be reduced (but not below $2,400) by $53.33 for 
                each $1,000 (or fraction thereof) of such excess.
                    ``(B) The $8,000 amount under paragraph (1)(B) 
                shall be reduced (but not below $4,800) by $106.66 for 
                each $1,000 (or fraction thereof) of such excess.''
            (2) Conforming amendments.--Section 21(c), as amended by 
        subsection (b), is amended--
                    (A) by striking ``The amount'' and inserting:
            ``(1) In general.--The amount'',
                    (B) by redesignating paragraphs (1) and (2) as 
                subparagraphs (A) and (B), respectively, and
                    (C) by striking ``paragraph (1) or (2)'' and 
                inserting ``subparagraph (A) or (B)''.
    (c) Credit Made Refundable.--
            (1) In general.--Section 21 (relating to credit for 
        expenses for household and dependent care services), as amended 
        by this section, is transferred to subpart C of part IV of 
        subchapter A of chapter 1, inserted after section 35, and 
        redesignated as section 36.
            (2) Conforming amendments.--
                    (A) Section 129 is amended--
                            (i) by striking ``21(e)'' in subsection 
                        (a)(2)(C) and inserting ``36(e)'',
                            (ii) by striking ``21(d)(2)'' in subsection 
                        (b)(2) and inserting ``36(d)(2)'', and
                            (iii) by striking ``21(b)(2)'' in 
                        subsection (e)(1) and inserting ``36(b)(2)''.
                    (B) Section 213(e) is amended by striking ``section 
                21'' and inserting ``section 36''.
            (3) Clerical amendments.--
                    (A) The table of sections for subpart A of part IV 
                of subchapter A of chapter 1 is amended by striking the 
                item relating to section 21.
                    (B) The table of sections for subpart C of part IV 
                of subchapter A of chapter 1 is amended by adding at 
                the end the following new item:

                              ``Sec. 36. Expenses for household and 
                                        dependent care services 
                                        necessary for gainful 
                                        employment.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 3. OFFSETS OF REVENUE LOSS.

    (a) Modifications to Foreign Earned Income Exclusion.--
            (1) Repeal of $70,000 exclusion.--Paragraph (1) of section 
        911(a) (relating to exclusion from gross income) is amended by 
        inserting ``in the case of taxable years beginning before 
        January 1, 1998,'' before ``the foreign earned income''.
            (2) Qualified schooling expenses.--
                    (A) In general.--Section 911(a) is amended by 
                striking ``and'' at the end of paragraph (1), by 
                striking the period at the end of paragraph (2) and 
                inserting ``, and'', and by adding at the end the 
                following new paragraph:
            ``(3) the qualified schooling expenses of such 
        individual.''
                    (B) Qualified schooling expenses.--Section 911 is 
                amended by redesignating subsections (e) and (f) as 
                subsections (f) and (g) and by inserting after 
                subsection (d) the following new subsection:
    ``(e) Qualified Schooling Expenses.--For purposes of this section--
            ``(1) In general.--For purposes of this section, the term 
        `qualified schooling expenses' means the reasonable schooling 
        expenses paid or incurred by or on behalf of the individual 
        during the taxable year for the education of each dependent of 
        the individual at the elementary or secondary level. For 
        purposes of the preceding sentence, the elementary or secondary 
        level means education which is the equivalent of education from 
        the kindergarten through the 12th grade in a United States-type 
        school.
            ``(2) Expenses included.--For purposes of paragraph (1), 
        the term `schooling expenses' means the cost of tuition, fees, 
        books, and local transportation and of other expenses required 
        by the school. Except as provided in paragraph (3), such term 
        does not include expenses of room and board or expenses of 
        transportation other than local transportation.
            ``(3) Room, board, and travel allowed in certain cases.--If 
        an adequate United States-type school is not available within a 
        reasonable commuting distance of the individual's tax home, the 
        expenses of room and board of the dependent and the expenses of 
        the transportation of the dependent each school year between 
        such tax home and the location of the school shall be treated 
        as schooling expenses.
            ``(4) Determination of reasonable expenses.--If--
                    ``(A) there is an adequate United States-type 
                school available within a reasonable commuting distance 
                of the individual's tax home, and
                    ``(B) the dependent attends a school other than the 
                school referred to in subparagraph (A),
        then the amount taken into account under paragraph (2) shall 
        not exceed the aggregate amount which would be charged for the 
        period by the school referred to in subparagraph (A).
            ``(5) Period taken into account.--An amount shall be taken 
        into account as a qualified schooling expense only if it is 
        attributable to education for a period during which the 
        individual's tax home is in a foreign country.
            ``(6) Special rules where schooling expenses not provided 
        by employer.--
                    ``(A) In general.--To the extent the qualified 
                schooling expenses of any individual for any taxable 
                year is not attributable to employer provided amounts, 
                such expenses shall be treated as a deduction allowable 
                in computing adjusted gross income to the extent of the 
                limitation of subparagraph (B).
                    ``(B) Limitation.--For purposes of subparagraph 
                (A), the limitation of this subparagraph is the excess 
                of--
                            ``(i) the foreign earned income of the 
                        individual for the taxable year, over
                            ``(ii) the amount of such income excluded 
                        from gross income under subsection (a) for the 
                        taxable year.
                    ``(C) 1-year carryover of expenses not allowed by 
                reason of subparagraph (b).--
                            ``(i) In general.--The amount not allowable 
                        as a deduction for any taxable year under 
                        subparagraph (A) by reason of the limitation of 
                        subparagraph (B) shall be treated as a 
                        deduction allowable in computing adjusted gross 
                        income for the succeeding taxable year (and 
                        only for the succeeding taxable year) to the 
                        extent of the limitation of clause (ii) for 
                        such succeeding taxable year.
                            ``(ii) Limitation.--For purposes of clause 
                        (i), the limitation of this clause for any 
                        taxable year is the excess of--
                                    ``(I) the limitation of 
                                subparagraph (B) for such taxable year, 
                                over
                                    ``(II) amounts treated as a 
                                deduction under subparagraph (A) for 
                                such taxable year.
                    ``(D) Employer provided amounts.--For purposes of 
                this paragraph, the term `employer provided amounts' 
                means any amount paid or incurred on behalf of the 
                individual by the individual's employer which is 
                foreign earned income included in the individual's 
                gross income for the taxable year (without regard to 
                this section).''
                    (C) Conforming amendment.--Section 911(d)(7) is 
                amended by inserting ``or (e)(6)(A)'' after 
                ``subsection (c)(3)(A)''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after December 31, 1997.
    (b) Savings From Welfare Reform.--If there is an overall decrease 
in Federal revenues for any fiscal year by reason of this Act (without 
regard to this subsection), such decrease shall be offset by the 
decrease in Federal expenditures for such fiscal year by reason of the 
amendments made by, and provisions of, the Personal Responsibility and 
Work Opportunity Reconciliation Act of 1996 (Public Law 104-193).
[EX A]: Working Family Child Care Tax Relief Act of 1996 - Amends the Internal Revenue Code with respect to the child and dependent care credit to:  (1) increase such credit and make it refundable; and (2) provide it with an income-based phaseout and limitation. 
Eliminates the foreign earned income exclusion as of a specified date.  Allows an exclusion for overseas qualified elementary and secondary schooling expenses.

[EX Q]: That section 4 of 
Public Law 94-456 (43 U.S.C. 1611 note) is amended--
            (1) by striking out ``subsection (a)'' in subsection (c) 
        and inserting in lieu thereof ``subsections (a) and (d)''; and
            (2) by adding at the end the following:
    ``(d)(1) In order to convey to the Village Corporations named in 
this subsection certain lands the Villages have selected under section 
12(a) of the Settlement Act, the Secretary shall convey all right, 
title, and interest of the United States in and to the surface estate 
of the lands described in paragraph (2) to the Village Corporations 
within Cook Inlet Region named in paragraph (2) in partial satisfaction 
of each Village Corporation's statutory entitlement under section 12(a) 
of the Settlement Act. Conveyances shall be made pursuant to sections 
12(a) and 14(f) of the Settlement Act. The conveyances described in 
paragraph (2) shall be made within 90 days after the date of enactment 
of this subsection.
    ``(2) The lands described in this paragraph are to be conveyed to 
Village Corporations as follows:
    To Chickaloon-Moose Creek Native Association, Inc.:

                        seward meridian, alaska

            Township 1 North, Range 20 West (Unsurveyed)
                    Sections 24, 25, and 36 (fractional).
    To Knikatnu, Inc.:

                        seward meridian, alaska

            Township 1 South, Range 20 West (Unsurveyed)
                    Section 1 (fractional).
            Township 3 South, Range 20 West (Unsurveyed)
                    Section 3 (fractional);
                    Sections 4 and 9.
            Township 1 North, Range 20 West (Unsurveyed)
                    Section 9 (fractional).
    To Ninilchik Native Association, Inc.:

                        seward meridian, alaska

            Township 1 South, Range 19 West (Unsurveyed)
                    Sections 29 and 32 (fractional).
            Township 2 South, Range 19 West (Unsurveyed)
                    Sections 6 and 18 (fractional).
            Township 2 South, Range 20 West (Unsurveyed)
                    Section 1 (fractional);
                    Sections 6 and 14;
                    Sections 23, 24, and 26 (fractional);
                    Sections 32 and 33;
                    Sections 34 and 35 (fractional).
            Township 3 South, Range 20 West (Unsurveyed)
                    Section 10 (fractional).
            Township 3 South, Range 21 West (Unsurveyed)
                    Sections 13 and 19 through 24, inclusive;
                    Section 25 (fractional);
                    Sections 32 and 34 (fractional).
            Township 1 North, Range 20 West (Unsurveyed)
                    Sections 6 through 8 (fractional), inclusive;
                    Section 16;
                    Sections 22 and 23 (fractional);
                    Section 26.
            Township 4 North, Range 19 West (Unsurveyed)
                    Sections 20 and 36.
    To Seldovia Native Association, Inc.:

                        seward meridian, alaska

            Township 2 South, Range 20 West (Unsurveyed)
                    Section 13 (fractional).
            Township 3 South, Range 20 West (Unsurveyed)
                    Sections 7 and 8;
                    Section 16 (fractional);
                    Sections 17 and 18;
                    Sections 19 and 20 (fractional).
    To Tyonek Native Corporation:

                        seward meridian, alaska

            Township 1 South, Range 20 West (Unsurveyed)
                    Section 2 (fractional);
                    Section 3.
            Township 2 South, Range 21 West (Unsurveyed)
                    Section 36.
            Township 2 South, Range 20 West (Unsurveyed)
                    Section 12 (fractional);
                    Section 31.
            Township 3 South, Range 20 West (Unsurveyed)
                    Sections 15, 21, and 30 (fractional).
            Township 3 South, Range 21 West (Unsurveyed)
                    Section 26;
                    Sections 27 and 28 (fractional);
                    Sections 29 through 31 (fractional), inclusive;
                    Sections 33, 35, and 36 (fractional).
            Township 1 North, Range 20 West (Unsurveyed)
                    Section 15 (fractional);
                    Section 35.
Aggregating approximately 29,900 acres, more or less.
    ``(3) No later than 180 days following the completion of the 
conveyances required by paragraph (1), Cook Inlet Region, Inc., shall 
convey to each of the Village Corporations referred to in paragraph (2) 
the surface estate in such lands described in Appendix A of that 
certain Agreement dated August 31, 1976, known as the Deficiency 
Agreement, as the Village Corporations have identified, and in the 
order they identified in their priority selection rounds, to satisfy 
each Village Corporation's section 12(a) entitlement under the 
Settlement Act.
    ``(4) If the Secretary does not convey the lands in paragraph (2) 
within 90 days of the date of the enactment of this subsection, then 
all right, title, and interest of the United States in and to the 
surface estate of such lands shall nevertheless pass immediately to the 
Village Corporations named in paragraph (2).
    ``(5) Nothing in this subsection shall be construed to increase or 
decrease the entitlement under the Settlement Act of any of the Village 
Corporations named in this subsection or of Cook Inlet Region, Inc.''.
[EX A]: Amends Federal law to provide for conveyance of certain Alaskan lands under the Alaska Native Claims Settlement Act to:  (1) Chickaloon-Moose Creek Native Association, Inc.; (2) Knikatnu, Inc.; (3) Ninilchik Native Association, Inc.; (4) Seldovia Native Association, Inc.; and (5) Tyonek Native Corporation.

[EX Q]: SECTION 1. EXCHANGE OF CERTAIN MINERAL INTERESTS IN BILLINGS COUNTY, 
              NORTH DAKOTA.

    (a) Purpose.--The purpose of this section is to consolidate certain 
mineral interests in the Little Missouri National Grasslands in 
Billings County, North Dakota, through the exchange of Federal and 
private mineral interests in order to enhance land management 
capability and environmental and wildlife protection.
    (b) Exchange.--Notwithstanding any other provision of law--
            (1) if, not later than 45 days after the date of enactment 
        of this Act, Burlington Resources Oil & Gas Company (referred 
        to in this section as ``Burlington'' and formerly known as 
        Meridian Oil Inc.), conveys title acceptable to the Secretary 
        of Agriculture (referred to in this section as the 
        ``Secretary'') to rights and interests identified on the map 
        entitled ``Billings County, North Dakota, Consolidated Mineral 
        Exchange--November 1995'', by quitclaim deed acceptable to the 
        Secretary, the Secretary shall convey to Burlington, subject to 
        valid existing rights, by quit-claim deed, all Federal rights 
        and interests identified on that map; and
            (2) if Burlington makes the conveyance under paragraph (1) 
        and, not later than 180 days after the date of enactment of 
        this Act, the owners of the remaining non-oil gas mineral 
        interests identified on that map convey title acceptable to the 
        Secretary to all rights, title, and interests in the interests 
        held by them, by quitclaim deed acceptable to the Secretary, 
        the Secretary shall convey to those owners, subject to valid 
        existing rights, by exchange deed, all Federal rights, title, 
        and interests in National Forest System lands and National 
        Grasslands in the State of North Dakota as are agreed to by the 
        Secretary and the owners of those interests.
    (c) Leasehold Interests.--As a condition precedent to the 
conveyance of interests by the Secretary to Burlington under this 
section, all leasehold and contractual interests in the oil and gas 
interests to be conveyed by Burlington to the United States under this 
section shall be released, to the satisfaction of the Secretary.
    (d) Approximate Equal Value of Exchanges With Other Interest 
Owners.--The values of the interests to be exchanged under subsection 
(b)(2) shall be approximately equal, as determined by the Secretary.
    (e) Land Use.--
            (1) Exploration and development.--The Secretary shall grant 
        to Burlington, and its successors and assigns, the use of 
        Federally-owned surface lands to explore for and develop 
        interests conveyed to Burlington under this Act, subject to 
        applicable Federal and State laws.
            (2) Surface occupancy and use.--Rights to surface occupancy 
        and use that Burlington would have absent the exchange under 
        this Act on its interests conveyed under this Act shall apply 
        to the same extent on the federally owned surface estate 
        overlying oil and gas rights conveyed to Burlington under this 
        Act.
    (f) Environmental Protection for Environmentally Sensitive Lands.--
All activities of Burlington, and its successors and assigns, relating 
to exploration and development on environmentally sensitive National 
Forest System lands, as described in the ``Memorandum of Understanding 
Concerning Certain Severed Mineral Estates, Billings County, North 
Dakota'', executed by the Forest Service and Burlington and dated 
November 2, 1995, shall be subject to the terms of the memorandum.
    (g) Map.--The map referred to in subsection (b) shall be provided 
to the Committee on Energy and Natural Resources of the Senate and the 
Committee on Resources of the House of Representatives, kept on file in 
the office of the Chief of the Forest Service, and made available for 
public inspection in the office of the Forest Supervisor of the Custer 
National Forest within 45 days after the date of enactment of this Act.
    (h) Other Laws.--The exchange under subsection (b)(1) shall be 
deemed to meet the requirements of all other Federal laws, including 
all land exchange laws, environmental laws, and cultural laws (such as 
the National Historic Preservation Act (16 U.S.C. 470 et seq.)), and no 
further compliance with any other law shall be required in order to 
implement the exchanges.
    (i) Continuation of Multiple Use.--Nothing in this Act, shall 
limit, restrict, or otherwise affect the application of the principle 
of multiple use (including outdoor recreation, range, timber, 
watershed, and fish and wildlife purposes) in any area of the Little 
Missouri National Grasslands. Federal grazing permits or privileges in 
areas designated on the map entitled ``Billings County, North Dakota, 
Consolidated Mineral Exchange--November 1995'' or those lands described 
in the Memorandum of Understanding Concerning Certain Severed Mineral 
Estates, Billings County, North Dakota'', shall not be curtailed or 
otherwise limited as a result of the exchange authorized by this Act.
[EX A]:
Directs the Secretary of Agriculture to convey to the Burlington Resources Oil and Gas Company (formerly known as Meridian Oil Inc.) all Federal rights and interests identified on a map entitled the "Billings County, North Dakota, Consolidated Mineral Exchange--November 1995," contingent on Burlington's conveyance to the Secretary of title to its own rights and interests identified on the same map. 
Directs the Secretary to convey to owners of the remaining non-oil gas mineral interests identified on the map all Federal rights, title, and interests in the National Forest System lands and National Grasslands in the State of North Dakota, contingent on the owners' conveyance to the Secretary, after Burlington's conveyance, of all their rights, title, and interests. 
Directs the Secretary to grant to Burlington the use of federally-owned surface lands to explore for and develop interests conveyed to Burlington under this Act.