In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. RENEWAL COMMUNITY TAX INCENTIVES.

    (a) In General.--Subsection (b) of section 1400E of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``December 31, 2009'' in paragraphs (1)(A) 
        and (3) and inserting ``December 31, 2012''; and
            (2) by striking ``January 1, 2010'' in paragraph (3) and 
        inserting ``January 1, 2013''.
    (b) Zero-Percent Capital Gains Rate.--
            (1) Acquisition date.--Paragraphs (2)(A)(i), (3)(A), 
        (4)(A)(i), and (4)(B)(i) of section 1400F(b) of such Code are 
        each amended by striking ``January 1, 2010'' and inserting 
        ``January 1, 2013''.
            (2) Limitation on period of gains.--Paragraph (2) of 
        section 1400F(c) of such Code is amended--
                    (A) by striking ``December 31, 2014'' and inserting 
                ``December 31, 2017''; and
                    (B) by striking ``2014'' in the heading and 
                inserting ``2017''.
            (3) Applicable rules.--Subsection (d) of section 1400F is 
        amended--
                    (A) by striking ``December 31, 2014'' the first 
                place it appears and inserting ``December 31, 2017'', 
                and
                    (B) by striking ``December 31, 2014'' the second 
                place it appears and inserting ``December 31, 2016''.
    (c) Commercial Revitalization Deduction.--
            (1) Extension.--
                    (A) In general.--Subsection (g) of section 1400I of 
                such Code is amended by striking ``December 31, 2009'' 
                and inserting ``December 31, 2012''.
                    (B) Conforming amendment.--Subparagraph (A) of 
                section 1400I(d)(2) of such Code is amended by striking 
                ``after 2001 and before 2010'' and inserting ``which 
                begins after 2001 and before the date referred to in 
                subsection (g)''.
            (2) Carryforward of unallocated state commercial 
        revitalization expenditure ceiling.--
                    (A) In general.--Paragraph (1) of section 1400I(d) 
                of such Code is amended to read as follows:
            ``(1) In general.--The aggregate commercial revitalization 
        expenditure amount which a commercial revitalization agency may 
        allocate for any calendar year is the amount equal to the sum 
        of--
                    ``(A) the amount of the State commercial 
                revitalization expenditure ceiling determined under 
                this paragraph for such calendar year for such agency 
                (determined without regard to subparagraph (B)), and
                    ``(B) the aggregate of the unused State commercial 
                revitalization expenditure ceilings determined under 
                this paragraph for such agency for each of the 2 
                preceding calendar years.
        For purposes of subparagraph (B), amounts of expenditure 
        ceiling shall be treated as allocated by an agency first from 
        unused amounts for the second preceding calendar year, then 
        from unused amounts for the 1st preceding calendar year, and 
        then from amounts from the current year State allocation.''.
                    (B) Effective date.--The amendment made by this 
                subsection shall apply to calendar years beginning 
                after the date of the enactment of this Act.
    (d) Increased Expensing Under Section 179.--Subparagraph (A) of 
section 1400J(b)(1) of such Code is amended by striking ``January 1, 
2010'' and inserting ``January 1, 2013''.
    (e) Treatment of Certain Termination Dates Specified in 
Nominations.--In the case of a designation of a renewal community the 
nomination for which included a termination date which is 
contemporaneous with the date specified in subparagraph (A) of section 
1400E(b)(1) of the Internal Revenue Code of 1986 (as in effect before 
the enactment of this Act), subparagraph (B) of such section shall not 
apply with respect to such designation unless, after the date of the 
enactment of this section, the entity which made such nomination 
reconfirms such termination date, or amends the nomination to provide 
for a new termination date, in such manner as the Secretary of the 
Treasury (or the Secretary's designee) may provide.
    (f) Effective Dates.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments made by this section shall apply to 
        periods after December 31, 2009.
            (2) Acquisitions.--The amendments made by subsections 
        (b)(1) and (d) shall apply to acquisitions after December 31, 
        2009.
            (3) Commercial revitalization deduction.--
                    (A) In general.--The amendment made by subsection 
                (c)(1) shall apply to buildings placed in service after 
                December 31, 2009.
                    (B) Conforming amendment.--The amendment made by 
                subsection (c)(2) shall apply to calendar years 
                beginning after December 31, 2009.

Answer: Amends the Internal Revenue Code to extend through December 31, 2012, the designation period of areas as renewal communities and tax incentives for investment in such areas, including: (1) the exclusion from gross income for income tax purposes of gain from the sale or exchange of assets (stock or business property) in such areas, (2) the tax deduction for commercial revitalization expenditures in such areas, and (3) an increased expensing allowance for the acquisition of business and investment assets in such areas.


Question: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Cabin Fee Act of 
2012''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
Sec. 3. Cabin user fees.
Sec. 4. Payment of cabin transfer fees.
Sec. 5. Right of appeal and judicial review.
Sec. 6. Effect.
Sec. 7. Regulations.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Authorization; authorize.--The terms ``authorization'' 
        and ``authorize'' mean the issuance of a special use permit for 
        the use and occupancy of National Forest System land by a cabin 
        owner under the Recreation Residence Program.
            (2) Cabin.--The term ``cabin'' means a privately built and 
        owned recreation residence and related improvements on National 
        Forest System land that--
                    (A) is authorized for private use and occupancy; 
                and
                    (B) may be sold or transferred between private 
                parties.
            (3) Cabin owner.--The term ``cabin owner'' means--
                    (A) a person authorized by the Secretary to use and 
                to occupy a cabin; and
                    (B) a trust, heir, or assign of a person described 
                in subparagraph (A).
            (4) Cabin transfer fee.--The term ``cabin transfer fee'' 
        means a fee that is paid to the United States on the transfer 
        of a cabin between private parties for money or other 
        consideration that results in the issuance of a new permit.
            (5) Cabin user fee.--The term ``cabin user fee'' means an 
        annual fee paid to the United States by a cabin owner in 
        accordance with an authorization for the use and occupancy of a 
        cabin.
            (6) Current appraisal cycle.--The term ``current appraisal 
        cycle'' means the completion of Forest Service review and 
        acceptance of--
                    (A) initial typical lot appraisals; and
                    (B) second appraisals, if ordered by cabin owners 
                and approved by the Forest Service.
            (7) Current cabin user fee.--The term ``current cabin user 
        fee'' means the most recent cabin user fee, as adjusted under 
        section 3(c).
            (8) Lot.--The term ``lot'' means a parcel of National 
        Forest System land on which a person is authorized to build, 
        use, occupy, and maintain a cabin.
            (9) National forest system.--The term ``National Forest 
        System'' has the meaning given that term in section 11 of the 
        Forest and Rangeland Renewable Resources Planning Act of 1974 
        (16 U.S.C. 1609).
            (10) Recreation residence program.--The term ``Recreation 
        Residence Program'' means the Recreation Residence Program 
        established under the last paragraph under the heading ``FOREST 
        SERVICE'' in the Act of March 4, 1915 (16 U.S.C. 497).
            (11) Secretary.--The term ``Secretary'' means the Secretary 
        of Agriculture, acting through the Chief of the Forest Service.
            (12) Typical lot.--The term ``typical lot'' means a cabin 
        lot, or group of cabin lots, in a tract that is selected for 
        use in an appraisal as being representative of, and that has 
        similar value characteristics as, other lots or groups of lots 
        within the tract.

SEC. 3. CABIN USER FEES.

    (a) Payment of Cabin User Fees.--Cabin owners shall pay an annual 
cabin user fee established by the Secretary in accordance with this 
section.
    (b) Initial Cabin User Fees.--
            (1) Establishment.--The Secretary shall establish initial 
        cabin user fees in accordance with this subsection.
            (2) Assignment to value tiers.--On completion of the 
        current appraisal cycle, as required by paragraph (4), the 
        Secretary shall assign each permitted lot on National Forest 
        System land to 1 of 10 tiers based on the following 
        considerations:
                    (A) Before assigning the lots to tiers, all 
                appraised lot values shall be adjusted, or normalized, 
                for price changes occurring after the appraisal, in 
                accordance with the National Association of 
                Homebuilders/Wells Fargo Housing Opportunity Index.
                    (B) Second appraisal values shall supersede initial 
                lot appraisal values for the normalization and ranking 
                process under subparagraph (A).
                    (C) The tiers shall be established, on a national 
                basis, according to relative lot value, with lots 
                having the lowest adjusted appraised value assigned to 
                tier 1 and lots having the highest adjusted appraised 
                value assigned to tier 10.
                    (D) The number of lots (by percentage) assigned to 
                each tier is contained in the table set forth in 
                paragraph (3).
                    (E) Data from incomplete appraisals may not be used 
                to establish the fee tiers under this subsection.
                    (F) Until assigned to a tier under this subsection, 
                the Secretary shall assess (and may adjust annually 
                subject to clause (ii)) an interim fee for permitted 
                cabin lots (including lots with incomplete appraisals) 
                in an amount equal to the lesser of--
                            (i) $5,000; or
                            (ii) the amount of the current cabin user 
                        fee, as determined under the Cabin User Fee 
                        Fairness Act of 2000 (16 U.S.C. 6201 et seq.), 
                        which amount the Secretary may increase 
                        annually by not more than 25 percent, except 
                        that the increased fee shall not exceed the 
                        otherwise scheduled fee determined under the 
                        Cabin User Fee Fairness Act of 2000.
            (3) Amount of initial cabin user fees.--The initial cabin 
        user fees, based on the assignments under paragraph (2), are as 
        follows:


------------------------------------------------------------------------
                          Approximate Percent of
        Fee Tier            Permits Nationally          Fee Amount
------------------------------------------------------------------------
               Tier 1                5 percent                     $500
------------------------------------------------------------------------
               Tier 2               12 percent                   $1,000
------------------------------------------------------------------------
               Tier 3               22 percent                   $1,500
------------------------------------------------------------------------
               Tier 4               22 percent                   $2,000
------------------------------------------------------------------------
               Tier 5               10 percent                   $2,500
------------------------------------------------------------------------
               Tier 6                9 percent                   $3,000
------------------------------------------------------------------------
               Tier 7                7 percent                   $3,500
------------------------------------------------------------------------
               Tier 8                5 percent                   $4,000
------------------------------------------------------------------------
               Tier 9                5 percent                   $4,500
------------------------------------------------------------------------
              Tier 10                3 percent                   $5,000
------------------------------------------------------------------------

            (4) Deadline for completion of current appraisal cycle.--
        Not later than 3 years after the date of enactment of this Act, 
        the Secretary shall complete the current appraisal cycle.
            (5) Effective date.--The initial cabin user fees required 
        by this subsection shall take effect beginning with the first 
        calendar year beginning after the completion of the current 
        appraisal cycle.
    (c) Annual Adjustments of Cabin User Fee.--Once initial cabin user 
fees have been assessed, based on the tier assignments under subsection 
(b)(2), the Secretary shall use changes in the Implicit Price Deflator 
for the Gross Domestic Product published by the Bureau of Economic 
Analysis of the Department of Commerce, applied on a 5-year rolling 
average, to assess an annual adjustment to cabin user fees.
    (d) Effect of Destruction, Substantial Damage, or Loss of Access.--
            (1) In general.--The Secretary shall reduce the cabin user 
        fee to $100 per year for a cabin if--
                    (A) the cabin is destroyed or suffers substantial 
                damage in an amount that is greater than 50 percent of 
                replacement cost of the cabin; or
                    (B) access to the cabin is significantly impaired, 
                whether by catastrophic events, natural causes, or 
                governmental actions.
            (2) Term of reduced fee.--The reduced fee under paragraph 
        (1) shall be in effect until the later of--
                    (A) the last day of the year in which the 
                destruction or impairment occurs; or
                    (B) the date on which the cabin may be lawfully 
                reoccupied and normal access has been restored.

SEC. 4. PAYMENT OF CABIN TRANSFER FEES.

    As a condition of the issuance by the Secretary of a new 
authorization for the use and occupancy of the cabin, the cabin owner 
transferring the cabin shall pay to the Secretary a cabin transfer fee 
in the amount of $1,200.

SEC. 5. RIGHT OF APPEAL AND JUDICIAL REVIEW.

    (a) Right of Appeal.--
            (1) In general.--Notwithstanding any action of a cabin 
        owner to exercise rights in accordance with section 6, the 
        Secretary shall by regulation grant to the cabin owner the 
        right to an administrative appeal of the determination of a new 
        cabin user fee, fee tier, or whether or not to reduce a cabin 
        user fee under section 3(d).
            (2) Applicable law.--An appeal under paragraph (1) shall be 
        pursuant to the appeal process provided under subpart C of part 
        251 of title 36, Code of Federal Regulations (or a successor 
        regulation).
    (b) Judicial Review.--
            (1) In general.--A cabin owner that contests a final 
        decision of the Secretary under this Act may bring a civil 
        action in United States district court.
            (2) Venue.--The venue for an action brought before the 
        United States district court under this subsection shall be in 
        the Federal judicial district in which the cabin is located.
            (3) Effect on mediation.--Nothing in this Act precludes a 
        person from seeking mediation for an action under this Act.

SEC. 6. EFFECT.

    (a) In General.--Nothing in this Act limits or restricts any right, 
title, or interest of the United States in or to any land or resource.
    (b) Special Rule for Alaska.--In determining a cabin user fee in 
the State of Alaska, the Secretary shall not establish or impose a 
cabin user fee or a condition affecting a cabin user fee that is 
inconsistent with 1303(d) of the Alaska National Interest Lands 
Conservation Act (16 U.S.C. 3193(d)).

SEC. 7. REGULATIONS.

    Not later than December 31, 2013, the Secretary shall issue 
regulations to carry out this Act.

            Passed the House of Representatives September 10, 2012.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Answer: Cabin Fee Act of 2012 - Directs the Secretary of Agriculture (USDA) to set an annual fee for, and requires the payment of such fee to the United States by, an authorized owner of a privately built and owned recreational cabin located on National Forest System land.

Reduces such fee to $100 annually if access to a cabin is significantly impaired, either by natural causes or governmental actions.

 Requires payment of a transfer fee to the United States upon the transfer of a cabin between private parties for consideration.

Requires the Secretary to grant a cabin owner the right to administrative appeal of a cabin fee decision, which may be reviewed by bringing a civil action in U.S. district court.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Teacher Education Assistance 
Creating Hope for Our Future Act of 2008'', or the ``TEACH for Our 
Future Act of 2008''.

SEC. 2. FFEL PROGRAM LOAN FORGIVENESS FOR TEACHERS.

    Section 428J of the Higher Education Act of 1965 (20 U.S.C. 1078-
10) is amended--
            (1) by amending subsection (b) to read as follows:
    ``(b) Program Authorized.--
            ``(1) In general.--The Secretary shall carry out a program, 
        through the holder of the loan, of assuming the obligation to 
        repay a qualified loan amount for a loan made under section 428 
        or 428H, in accordance with subsection (c), for any borrower--
                    ``(A) who--
                            ``(i) has been employed as a full-time 
                        elementary school or secondary school teacher 
                        for 5 consecutive complete school years at any 
                        public school; or
                            ``(ii) is a new borrower on or after 
                        October 1, 1998, and who has been employed as a 
                        full-time private school teacher for 5 
                        consecutive complete school years--
                                    ``(I) in a school that qualifies 
                                under section 465(a)(2)(A) for loan 
                                cancellation for Perkins loan 
                                recipients who teach in such schools; 
                                and
                                    ``(II) if employed as an elementary 
                                school or secondary school teacher, is 
                                highly qualified as defined in section 
                                9101 of the Elementary Secondary 
                                Education Act of 1965, or meets the 
                                requirements of subsection (g)(3); and
                    ``(B) who is not in default on a loan for which the 
                borrower seeks forgiveness.
            ``(2) Special rule.--No borrower may obtain a reduction of 
        loan obligations under both this section and section 460.'';
            (2) in subsection (c)--
                    (A) by amending paragraph (1) to read as follows:
            ``(1) In general.--Of the loan obligation on a loan made 
        under section 428 or 428H that is outstanding after the 
        completion of the fifth complete school year of teaching 
        described in subsection (b)(1)(A), the Secretary shall repay 
        not more than--
                    ``(A) $25,000 in the aggregate for a borrower 
                described in subsection (b)(1)(A)(i); and
                    ``(B) $5,000 in the aggregate for a borrower 
                described in subsection (b)(1)(A)(ii), except as 
                provided in paragraph (3) of this subsection.''; and
                    (B) in paragraph (3)--
                            (i) in the header, by inserting ``private 
                        school'' before ``teachers'';
                            (ii) in subparagraph (A)(i), by striking 
                        ``subsection (b)'' and inserting ``subsection 
                        (b)(1)(A)(ii)'';
                            (iii) in subparagraph (B)(i), by striking 
                        ``subsection (b)'' and inserting ``subsection 
                        (b)(1)(A)(ii)''; and
                            (iv) in subparagraph (B)(iii), by striking 
                        ``public or'' before ``non-profit''; and
            (3) in subsection (g)--
                    (A) in paragraph (1)(A), by striking ``(b)(1)(A)'' 
                and inserting ``(b)(1)(A)(ii)(I)''; and
                    (B) in paragraph (3), by striking ``(b)(1)(B)'' and 
                inserting ``(b)(1)(A)(ii)(II)''.

SEC. 3. DIRECT LOAN PROGRAM LOAN FORGIVENESS FOR TEACHERS.

    Section 460 of the Higher Education Act of 1965 (20 U.S.C. 1087j) 
is amended--
            (1) in subsection (b), by amending paragraph (1) to read as 
        follows:
            ``(1) In general.--The Secretary shall carry out a program 
        of canceling the obligation to repay a qualified loan amount in 
        accordance with subsection (c) for Federal Direct Stafford 
        Loans and Federal Direct Unsubsidized Stafford Loans made under 
        this part for any borrower--
                    ``(A) who--
                            ``(i) has been employed as a full-time 
                        elementary school or secondary school teacher 
                        for 5 consecutive complete school years at any 
                        public school; or
                            ``(ii) is a new borrower on or after 
                        October 1, 1998, and who has been employed as a 
                        full-time private school teacher for 5 
                        consecutive complete school years--
                                    ``(I) in a school that qualifies 
                                under section 465(a)(2)(A) for loan 
                                cancellation for Perkins loan 
                                recipients who teach in such schools; 
                                and
                                    ``(II) if employed as an elementary 
                                school or secondary school teacher, is 
                                highly qualified as defined in section 
                                9101 of the Elementary Secondary 
                                Education Act of 1965, or meets the 
                                requirements of subsection (g)(3); and
                    ``(B) who is not in default on a loan for which the 
                borrower seeks forgiveness.'';
            (2) in subsection (c)--
                    (A) by amending paragraph (1) to read as follows:
            ``(1) In general.--Of the loan obligation on a Federal 
        Direct Stafford Loan or a Federal Direct Unsubsidized Stafford 
        Loan that is outstanding after the completion of the fifth 
        complete school year of teaching described in subsection 
        (b)(1)(A), the Secretary shall cancel not more than--
                    ``(A) $25,000 in the aggregate for a borrower 
                described in subsection (b)(1)(A)(i); and
                    ``(B) $5,000 in the aggregate for a borrower 
                described in subsection (b)(1)(A)(ii), except as 
                provided in paragraph (3) of this subsection.''; and
                    (B) in paragraph (3)--
                            (i) in the header, by inserting ``private 
                        school'' before ``teachers'';
                            (ii) in subparagraph (A)(i), by striking 
                        ``subsection (b)(1)'' and inserting 
                        ``subsection (b)(1)(A)(ii)'';
                            (iii) in subparagraph (B)(i), by striking 
                        ``subsection (b)(1)'' and inserting 
                        ``subsection (b)(1)(A)(ii)''; and
                            (iv) in subparagraph (B)(iii), by striking 
                        ``public or'' before ``non-profit''; and
            (3) in subsection (g)--
                    (A) in paragraph (1)(A), by striking ``(b)(1)(A)'' 
                and inserting ``(b)(1)(A)(ii)(I)''; and
                    (B) in paragraph (3), by striking ``(b)(1)(A)(ii)'' 
                and inserting ``(b)(1)(A)(ii)(II)''.

Answer:
Teacher Education Assistance Creating Hope for Our Future Act of 2008 or the TEACH for Our Future Act of 2008 - Amends the Higher Education Act of 1965 to expand the loan forgiveness available to public elementary and secondary school teachers under the Federal Family Education Loan (FFEL) and Direct Loan (DL) programs.

Makes inapplicable to public school teachers the requirements limiting loan forgiveness to: (1) new borrowers on or after October 1, 1998; and (2) highly qualified teachers in certain schools that serve a high proportion of disadvantaged students. Maintains the requirement that such teachers teach full-time for five consecutive complete school years before becoming eligible for loan forgiveness.

Raises to $25,000 the amount of the FFEL or DL outstanding that may be forgiven after a public school teacher's fifth complete school year of teaching.

Maintains current loan forgiveness eligibility requirements for private elementary and secondary school teachers.