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 ``Retirement Security for Life Act of 
2004''.

SEC. 2. EXCLUSION FOR LIFETIME ANNUITY PAYMENTS.

    (a) Lifetime Annuity Payments Under Annuity Contracts.--Section 
72(b) of the Internal Revenue Code of 1986 (relating to exclusion 
ratio) is amended by adding at the end the following new paragraph:
            ``(5) Exclusion for lifetime annuity payments.--
                    ``(A) In general.--In the case of lifetime annuity 
                payments received under one or more annuity contracts 
                in any taxable year, gross income shall not include 50 
                percent of the portion of lifetime annuity payments 
                otherwise includible (without regard to this paragraph) 
                in gross income under this section. For purposes of the 
                preceding sentence, the amount excludible from gross 
                income in any taxable year shall not exceed $20,000.
                    ``(B) Cost-of-living adjustment.--In the case of 
                taxable years beginning after December 31, 2005, the 
                $20,000 amount in subparagraph (A) 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 2004' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                If any amount as increased under the preceding sentence 
                is not a multiple of $500, such amount shall be rounded 
                to the next lower multiple of $500.
                    ``(C) Application of paragraph.--Subparagraph (A) 
                shall not apply to--
                            ``(i) any amount received under an eligible 
                        deferred compensation plan (as defined in 
                        section 457(b)) or under a qualified retirement 
                        plan (as defined in section 4974(c)),
                            ``(ii) any amount paid under an annuity 
                        contract that is received by the beneficiary 
                        under the contract--
                                    ``(I) after the death of the 
                                annuitant in the case of payments 
                                described in subsection 
                                (c)(5)(A)(ii)(III), unless the 
                                beneficiary is the surviving spouse of 
                                the annuitant, or
                                    ``(II) after the death of the 
                                annuitant and joint annuitant in the 
                                case of payments described in 
                                subsection (c)(5)(A)(ii)(IV), unless 
                                the beneficiary is the surviving spouse 
                                of the last to die of the annuitant and 
                                the joint annuitant, or
                            ``(iii) any annuity contract that is a 
                        qualified funding asset (as defined in section 
                        130(d)), but without regard to whether there is 
                        a qualified assignment.
                    ``(D) Investment in the contract.--For purposes of 
                this section, the investment in the contract shall be 
                determined without regard to this paragraph.''.
    (b) Definitions.--Subsection (c) of section 72 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Lifetime annuity payment.--
                    ``(A) In general.--For purposes of subsection 
                (b)(5), the term `lifetime annuity payment' means any 
                amount received as an annuity under any portion of an 
                annuity contract, but only if--
                            ``(i) the only person (or persons in the 
                        case of payments described in subclause (II) or 
                        (IV) of clause (ii)) legally entitled (by 
                        operation of the contract, a trust, or other 
                        legally enforceable means) to receive such 
                        amount during the life of the annuitant or 
                        joint annuitant is such annuitant or joint 
                        annuitant, and
                            ``(ii) such amount is part of a series of 
                        substantially equal periodic payments made not 
                        less frequently than annually over--
                                    ``(I) the life of the annuitant,
                                    ``(II) the lives of the annuitant 
                                and a joint annuitant, but only if the 
                                annuitant is the spouse of the joint 
                                annuitant as of the annuity starting 
                                date or the difference in age between 
                                the annuitant and joint annuitant is 15 
                                years or less,
                                    ``(III) the life of the annuitant 
                                with a minimum period of payments or 
                                with a minimum amount that must be paid 
                                in any event, or
                                    ``(IV) the lives of the annuitant 
                                and a joint annuitant with a minimum 
                                period of payments or with a minimum 
                                amount that must be paid in any event, 
                                but only if the annuitant is the spouse 
                                of the joint annuitant as of the 
                                annuity starting date or the difference 
                                in age between the annuitant and joint 
                                annuitant is 15 years or less.
                            ``(iii) Exceptions.--For purposes of clause 
                        (ii), annuity payments shall not fail to be 
                        treated as part of a series of substantially 
                        equal periodic payments--
                                    ``(I) because the amount of the 
                                periodic payments may vary in 
                                accordance with investment experience, 
                                reallocations among investment options, 
                                actuarial gains or losses, cost of 
                                living indices, a constant percentage 
                                applied not less frequently than 
                                annually, or similar fluctuating 
                                criteria,
                                    ``(II) due to the existence of, or 
                                modification of the duration of, a 
                                provision in the contract permitting a 
                                lump sum withdrawal after the annuity 
                                starting date, or
                                    ``(III) because the period between 
                                each such payment is lengthened or 
                                shortened, but only if at all times 
                                such period is no longer than one 
                                calendar year.
                    ``(B) Annuity contract.--For purposes of 
                subparagraph (A) and subsections (b)(5) and (w), the 
                term `annuity contract' means a commercial annuity (as 
                defined by section 3405(e)(6)), other than an endowment 
                or life insurance contract.
                    ``(C) Minimum period of payments.--For purposes of 
                subparagraph (A), the term `minimum period of payments' 
                means a guaranteed term of payments that does not 
                exceed the greater of 10 years or--
                            ``(i) the life expectancy of the annuitant 
                        as of the annuity starting date, in the case of 
                        lifetime annuity payments described in 
                        subparagraph (A)(ii)(III), or
                            ``(ii) the life expectancy of the annuitant 
                        and joint annuitant as of the annuity starting 
                        date, in the case of lifetime annuity payments 
                        described in subparagraph (A)(ii)(IV).
                For purposes of this subparagraph, life expectancy 
                shall be computed with reference to the tables 
                prescribed by the Secretary under paragraph (3). For 
                purposes of subsection (w)(1)(C)(ii), the permissible 
                minimum period of payments shall be determined as of 
                the annuity starting date and reduced by one for each 
                subsequent year.
                    ``(D) Minimum amount that must be paid in any 
                event.--For purposes of subparagraph (A), the term 
                `minimum amount that must be paid in any event' means 
                an amount payable to the designated beneficiary under 
                an annuity contract that is in the nature of a refund 
                and does not exceed the greater of the amount applied 
                to produce the lifetime annuity payments under the 
                contract or the amount, if any, available for 
                withdrawal under the contract on the date of death.''.
    (c) Recapture Tax for Lifetime Annuity Payments.--Section 72 of the 
Internal Revenue Code of 1986 is amended by redesignating subsection 
(w) as subsection (x) and by inserting after subsection (v) the 
following new subsection:
    ``(w) Recapture Tax for Modifications to or Reductions in Lifetime 
Annuity Payments.--
            ``(1) In general.--If any amount received under an annuity 
        contract is excluded from income by reason of subsection (b)(5) 
        (relating to lifetime annuity payments), and--
                    ``(A) the series of payments under such contract is 
                subsequently modified so any future payments are not 
                lifetime annuity payments,
                    ``(B) after the date of receipt of the first 
                lifetime annuity payment under the contract an 
                annuitant receives a lump sum and thereafter is to 
                receive annuity payments in a reduced amount under the 
                contract, or
                    ``(C) after the date of receipt of the first 
                lifetime annuity payment under the contract the dollar 
                amount of any subsequent annuity payment is reduced and 
                a lump sum is not paid in connection with the 
                reduction, unless such reduction is--
                            ``(i) due to an event described in 
                        subsection (c)(5)(A)(iii), or
                            ``(ii) due to the addition of, or increase 
                        in, a minimum period of payments within the 
                        meaning of subsection (c)(5)(C) or a minimum 
                        amount that must be paid in any event (within 
                        the meaning of subsection (c)(5)(D)),
        then gross income for the first taxable year in which such 
        modification or reduction occurs shall be increased by the 
        recapture amount.
            ``(2) Recapture amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the recapture amount shall be the amount, determined 
                under rules prescribed by the Secretary, equal to the 
                amount that (but for subsection (b)(5)) would have been 
                includible in the taxpayer's gross income if the 
                modification or reduction described in paragraph (1) 
                had been in effect at all times, plus interest for the 
                deferral period at the underpayment rate established by 
                section 6621.
                    ``(B) Deferral period.--For purposes of this 
                subsection, the term `deferral period' means the period 
                beginning with the taxable year in which (without 
                regard to subsection (b)(5)) the payment would have 
                been includible in gross income and ending with the 
                taxable year in which the modification described in 
                paragraph (1) occurs.
            ``(3) Exceptions to recapture tax.--Paragraph (1) shall not 
        apply in the case of any modification or reduction that occurs 
        because an annuitant--
                    ``(A) dies or becomes disabled (within the meaning 
                of subsection (m)(7)),
                    ``(B) becomes a chronically ill individual within 
                the meaning of section 7702B(c)(2), or
                    ``(C) encounters hardship.''.
    (d) Lifetime Distributions of Life Insurance Death Benefits.--
            (1) In general.--Section 101(d) of the Internal Revenue 
        Code of 1986 (relating to payment of life insurance proceeds at 
        a date later than death) is amended by adding at the end the 
        following new paragraph:
            ``(4) Exclusion for lifetime annuity payments.--
                    ``(A) In general.--In the case of amounts to which 
                this subsection applies, gross income shall not include 
                the lesser of--
                            ``(i) 50 percent of the portion of lifetime 
                        annuity payments otherwise includible in gross 
                        income under this section (determined without 
                        regard to this paragraph), or
                            ``(ii) the amount in effect under section 
                        72(b)(5).
                    ``(B) Rules of section 72(b)(5) to apply.--For 
                purposes of this paragraph, rules similar to the rules 
                of section 72(b)(5) and section 72(w) shall apply, 
                substituting the term `beneficiary of the life 
                insurance contract' for the term `annuitant' wherever 
                it appears, and substituting the term `life insurance 
                contract' for the term `annuity contract' wherever it 
                appears.''.
            (2) Conforming amendment.--Section 101(d)(1) of such Code 
        is amended by inserting ``or paragraph (4)'' after ``to the 
        extent not excluded by the preceding sentence''.
    (e) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to amounts received in calendar years beginning after the 
        date of the enactment of this Act.
            (2) Special rule for existing contracts.--In the case of a 
        contract in force on the date of the enactment of this Act that 
        does not satisfy the requirements of section 72(c)(5)(A) of the 
        Internal Revenue Code of 1986 (as added by this section), or 
        requirements similar to such section 72(c)(5)(A) in the case of 
        a life insurance contract), any modification to such contract 
        (including a change in ownership) or to the payments thereunder 
        that is made to satisfy the requirements of such section (or 
        similar requirements) shall not result in the recognition of 
        any gain or loss, any amount being included in gross income, or 
        any addition to tax that otherwise might result from such 
        modification, but only if the modification is completed prior 
        to the date that is 2 years after the date of the enactment of 
        this Act.

A: Retirement Security for Life Act of 2004 - Amends the Internal Revenue Code to allow an exclusion from gross income for 50 percent of the amount otherwise includible in gross income as guaranteed payments from certain annuity or life insurance contracts. Limits the amount of such exclusion to $20,000 in any taxable year. Provides for an inflation adjustment of the $20,000 limitation beginning in 2006.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Eliminating Kickbacks in Recovery 
Act of 2018''.

SEC. 2. CRIMINAL PENALTIES.

    (a) In General.--Chapter 11 of title 18, United States Code, is 
amended by inserting after section 219 the following:
``Sec. 220. Illegal remunerations for referrals to recovery homes and 
              clinical treatment facilities
    ``(a) Offense.--Except as provided in subsection (c), it shall be 
unlawful to, in or affecting interstate or foreign commerce, knowingly 
and willfully--
            ``(1) solicit or receive any remuneration (including any 
        kickback, bribe, or rebate) directly or covertly, in cash or in 
        kind, in return for referring a patient or patronage to a 
        recovery home or clinical treatment facility;
            ``(2) being a recovery home or clinical treatment facility, 
        or an officer or employee of a recovery home or clinical 
        treatment facility acting in the course of their employment, 
        pay or offering any remuneration (including any kickback, 
        bribe, or rebate) directly or covertly, in cash or in kind, 
        to--
                    ``(A) a person in exchange for the person referring 
                an individual to that recovery home or clinical 
                treatment facility; or
                    ``(B) an individual in exchange for that individual 
                using the services of that recovery home or clinical 
                treatment facility; or
            ``(3) being a clinical service provider, or an officer or 
        employee of a clinical service provider acting in the course of 
        their employment, pay, solicit, or receive any remuneration 
        (including any kickback, bribe, or rebate) directly or 
        covertly, in cash or in kind, to a recovery home or clinical 
        treatment facility, or to an officer or employee of a recovery 
        home or clinical treatment facility, in exchange for referring 
        an individual with a substance use disorder to a clinical 
        service provider for clinical services.
    ``(b) Penalty.--Any person who violates subsection (a) shall be 
fined not more than $200,000, imprisoned not more than 10 years, or 
both.
    ``(c) Applicability.--Subsection (a) shall not apply to--
            ``(1) a discount or other reduction in price obtained by a 
        provider of services or other entity under a health care 
        benefit program if the reduction in price is properly disclosed 
        and appropriately reflected in the costs claimed or charges 
        made by the provider or entity;
            ``(2) any amount paid by an employer to an employee (who 
        has a bona fide employment relationship with such employer) for 
        employment in the provision of covered items or services and 
        the employee's remuneration is not determined by the number of 
        individuals referred to a particular recovery home or clinical 
        treatment facility;
            ``(3) any amount paid by a vendor of goods or services to a 
        person authorized to act as a purchasing agent for a group of 
        individuals or entities who are furnishing services reimbursed 
        if--
                    ``(A) the person has a written contract, with each 
                such individual or entity, which specifies the amount 
                to be paid to the person, which amount may be a fixed 
                amount or a fixed percentage of the value of the 
                purchases made by each such individual or entity under 
                the contract; and
                    ``(B) in the case of a recovery home or clinical 
                treatment facility that is a provider of services, the 
                person discloses to the health care benefit program the 
                remuneration received from each such vendor with 
                respect to purchases made by or on behalf of the 
                entity;
            ``(4) a discount in the price of an applicable drug of a 
        manufacturer that is furnished to an applicable beneficiary 
        under the Medicare coverage gap discount program under section 
        1860D-14A(g) of the Social Security Act (42 U.S.C. 1395w-
        114a(g));
            ``(5) any payment made by a principal to an agent as 
        compensation for the services of the agent under a personal 
        services and management contract that meets the requirements of 
        section 1001.952(d) of title 42, Code of Federal Regulations, 
        as in effect on the date of enactment of this section;
            ``(6) a waiver or discount (as defined in section 
        1001.952(h)(5) of title 42, Code of Federal Regulations, as in 
        effect on the date of enactment of this section) of any 
        coinsurance or copayment by a health care benefit program, as 
        determined by the health care benefit program; or
            ``(7) any remuneration between a health center or entity 
        described under clause (i) or (ii) of section 1905(l)(2)(B) of 
        the Social Security Act (42 U.S.C. 1396d(l)(2)(B)) and any 
        individual or entity providing goods, items, services, 
        donations, loans, or a combination thereof, to such health 
        center entity pursuant to a contract, lease, grant, or other 
        agreement, if such agreement contributes to the ability of the 
        health center entity to maintain or increase the availability, 
        or enhance the quality, of services provided to a medically 
        underserved population served by the health center entity.
    ``(d) Intent Requirement.--With respect to a violation of this 
section, a person need not have actual knowledge of this section or 
specific intent to commit a violation of this section.
    ``(e) Definitions.--In this section--
            ``(1) the terms `applicable beneficiary' and `applicable 
        drug' have the meanings given those terms in section 1860D-
        14A(g) of the Social Security Act (42 U.S.C. 1395w-114a(g));
            ``(2) the term `clinical treatment facility' means a 
        medical setting other than a hospital that provides 
        detoxification, risk reduction, outpatient treatment, 
        residential treatment, or rehabilitation for substance use;
            ``(3) the term `health care benefit program' has the 
        meaning given the term in section 24(b); and
            ``(4) the term `recovery home' means a shared living 
        environment free from alcohol and illicit drug use and centered 
        on peer support and connections to promote sustained recovery 
        from substance use disorders.''.
    (b) Clerical Amendment.--The table of sections for chapter 11 of 
title 18, United States Code, is amended by inserting after the item 
related to section 219 the following:

``220. Illegal remunerations for referrals to recovery homes and 
                            clinical treatment facilities.''.

A: Eliminating Kickbacks in Recovery Act of 2018 This bill amends the federal criminal code make it a crime to knowingly and willfully solicit, receive, pay, or offer payment for referrals to a recovery home or clinical treatment facility, subject to limitations. A violator is subject to criminal penalties&#8212;a fine, a prison term of up to 10 years, or both.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Historically Black Colleges and 
Universities Historic Building Restoration and Preservation Act''.

SEC. 2. DEFINITIONS.

    For the purposes of this Act--
            (1) the term ``historically black colleges and 
        universities'' has the same meaning given the term ``part B 
        institution'' in section 322(2) of the Higher Education Act of 
        1965 (20 U.S.C. 1061(2)); and
            (2) the term ``historic building and structures'' means a 
        building or structure that is listed on the National Register 
        of Historic Places or is designated as a National Historic 
        Landmark.

SEC. 3. FINDINGS.

    Congress finds that--
            (1) the Nation's historically black colleges and 
        universities have contributed significantly to the effort to 
        attain equal opportunity through postsecondary education for 
        African-American, low-income, and educationally disadvantaged 
        Americans;
            (2) over the course of our Nation's history, the Federal 
        Government and the States have discriminated in the allocation 
        of land and financial resources to support the institutions, 
        forcing them to rely on the generous support of private 
        individuals and other charitable organizations;
            (3) the development of private and charitable financial 
        support for historically black colleges and universities has 
        resulted in structures and buildings of historic importance and 
        architecturally unique design on the campuses of these 
        institutions; and
            (4) many of the structures and buildings at historically 
        black colleges and universities are national treasures worthy 
        of preservation and restoration for future generations of all 
        Americans and for the students and faculty of the institutions.

SEC. 4. PRESERVATION AND RESTORATION GRANTS FOR HISTORIC BUILDINGS AT 
              HISTORICALLY BLACK COLLEGES AND UNIVERSITIES.

    (a)  Authority To Make Grants.--In fiscal years 1995 through 1998, 
the Secretary of the Interior (referred to in this Act as the 
``Secretary'') shall make grants in accordance with this section to 
historically black colleges and universities for the preservation and 
restoration of historic buildings and structures on the campus of the 
institutions.
    (b)  Grant Conditions.--Grants made pursuant to this section shall 
be subject to the condition that the grantee covenants, for a period of 
time specified by the Secretary that--
            (1) no alteration shall be made to the property with 
        respect to which the grant is made without the concurrence of 
        the Secretary; and
            (2) reasonable public access to the property with respect 
        to which the grant is made shall be permitted by the grantee 
        for interpretive and educational purposes.
    (c)  Matching Requirement For Buildings and Structures Listed on 
The National Register of Historic Places.--
            (1) In general.--Except as provided in paragraph (2), the 
        Federal share of a grant under this section for a building or 
        structure listed on the National Register of Historic Places 
        shall be not more than 50 percent of the cost of the grant 
        project.
            (2) Exception.--The Secretary may waive the cost-share 
        requirement for a grant under this subsection if the Secretary 
        determines that an extreme emergency exists or that a waiver is 
        in the public interest to ensure the preservation of 
        historically significant resources.
    (d) Funding.--
            (1) Source.--The Secretary shall make grants pursuant to 
        this section from amounts made available to carry out the 
        National Historic Preservation Act of 1966 (16 U.S.C. 470 et 
        seq.).
            (2) Limitations.--
                    (A) Fiscal year 1995.--For fiscal year 1995--
                            (i) not more than $20,000,000 may be made 
                        available for a grant under this section; and
                            (ii) of such amounts--
                                    (I) $5,000,000 shall be made 
                                available for grants to Fisk 
                                University; and
                                    (II) $10,000,000 shall be made 
                                available for grants to historically 
                                black colleges and universities 
                                identified for inclusion in the 
                                Department of the Interior Historically 
                                Black College and University Historic 
                                Preservation Initiative.
                    (B) Subsequent years.--For each of fiscal years 
                1996, 1997, and 1998, not more than $15,000,000 may be 
                made available for grants under this section.
    (e) Regulations.--The Secretary shall develop and implement 
regulations to carry out this Act.

A:
Historically Black Colleges and Universities Historic Building Restoration and Preservation Act - Directs the Secretary of the Interior to make grants to historically black colleges and universities for the preservation and restoration of historic buildings and structures on their campuses. 
Requires a grantee to covenant, for the period of time specified by the Secretary, that:  (1) no alteration shall be made to the property with respect to which the grant is made without the concurrence of the Secretary; and (2) reasonable public access to such property shall be permitted for interpretive and educational purposes. 
Limits the Federal share of a grant for a building or structure listed on the National Register of Historic Places to 50 percent of the cost of the grant project.  Authorizes the Secretary to waive the cost-share requirement if an extreme emergency exists or if such a waiver is in the public interest to assure the preservation of historically significant resources. 
Directs the Secretary to make such grants from amounts made available to carry out the National Historic Preservation Act of 1966. 
Limits amounts made available for this Act for FY 1995 through 1998. 
Earmarks funds for FY 1995 for grants to:  (1) Fisk University; and (2) historically black colleges and universities identified for inclusion in the Department of the Interior Historically Black College and University Historic Preservation Initiative.
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