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 ``International Insurance Capital 
Standards Accountability Act of 2015''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) the Secretary of the Treasury, Board of Governors of 
        the Federal Reserve System, and Director of the Federal 
        Insurance Office shall support increasing transparency at any 
        global insurance or international standard-setting regulatory 
        or supervisory forum in which they participate, including 
        supporting and advocating for greater public observer access to 
        working groups and committee meetings of the International 
        Association of Insurance Supervisors; and
            (2) to the extent that the Secretary of the Treasury, Board 
        of Governors of the Federal Reserve System, and Director of the 
        Federal Insurance Office take a position or reasonably intend 
        to take a position on an insurance proposal by a global 
        insurance regulatory or supervisory forum, the Secretary of the 
        Treasury, Board of Governors of the Federal Reserve System, and 
        Director of the Federal Insurance Office shall achieve 
        consensus positions with State insurance regulators through the 
        National Association of Insurance Commissioners, when they are 
        United States participants in negotiations on insurance issues 
        before the International Association of Insurance Supervisors, 
        Financial Stability Board, or any other international forum of 
        financial regulators or supervisors that considers such issues.

SEC. 3. INSURANCE POLICY ADVISORY COMMITTEE.

    (a) Establishment.--There is established the Insurance Policy 
Advisory Committee on International Capital Standards and Other 
Insurance Issues at the Board of Governors of the Federal Reserve 
System.
    (b) Membership.--The Commission shall be composed of not more than 
21 members, all of whom represent a diverse set of expert perspectives 
from the various sectors of the United States insurance industry, 
including life insurance, property and casualty insurance and 
reinsurance, agents and brokers, academics, consumer advocates, or 
experts on issues facing underserved insurance communities and 
consumers.

SEC. 4. REPORTS.

    (a) In General.--
            (1) Reports and testimony by secretary of the treasury and 
        chairman of the federal reserve.--
                    (A) In general.--The Secretary of the Treasury and 
                the Chairman of the Federal Reserve, or their designee, 
                shall submit to the Banking, Housing, and Urban Affairs 
                Committee of the Senate, and the Financial Services 
                Committee of the House of Representatives, an annual 
                report and provide annual testimony to the Banking, 
                Housing, and Urban Affairs Committee of the Senate, and 
                the Financial Services Committee of the House of 
                Representatives on the efforts of the Secretary and the 
                Chairman with the National Association of Insurance 
                Commissioners with respect to global insurance 
                regulatory or supervisory forums, including--
                            (i) a description of the insurance 
                        regulatory or supervisory standard-setting 
                        issues under discussion at international 
                        standard-setting bodies, including the 
                        Financial Stability Board and the International 
                        Association of Insurance Supervisors;
                            (ii) a description of the effects that 
                        proposals discussed at international insurance 
                        regulatory or supervisory forums of insurance 
                        could have on consumer and insurance markets in 
                        the United States;
                            (iii) a description of any position taken 
                        by the Secretary of the Treasury, Board of 
                        Governors of the Federal Reserve System, and 
                        Director of the Federal Insurance Office in 
                        international insurance discussions; and
                            (iv) a description of the efforts by the 
                        Secretary of the Treasury, Director of the 
                        Federal Insurance Office, and the Board of 
                        Governors of the Federal Reserve System to 
                        increase transparency at the Financial 
                        Stability Board with respect to insurance 
                        proposals and the International Association of 
                        Insurance Supervisors, including efforts to 
                        provide additional public access to working 
                        groups and committees of the International 
                        Association of Insurance Supervisors.
                    (B) Termination.--This paragraph shall terminate on 
                December 31, 2018.
            (2) Reports and testimony by national association of 
        insurance commissioners.--The National Association of Insurance 
        Commissioners may provide testimony to Congress on the issues 
        described in paragraph (1)(A).
            (3) Joint report by the chairman of the federal reserve and 
        the director of the federal insurance office.--
                    (A) In general.--The Secretary of the Treasury, 
                Chairman of the Federal Reserve, and the Director of 
                the Federal Insurance Office shall, in consultation 
                with the National Association of Insurance 
                Commissioners, complete a study on, and submit to 
                Congress a report on the results of the study, the 
                impact on consumers and markets in the United States 
                before supporting or consenting to the adoption of any 
                key elements in any international insurance proposal or 
                international insurance capital standard.
                    (B) Notice and comment.--
                            (i) Notice.--The Secretary of the Treasury, 
                        Chairman of the Federal Reserve, and the 
                        Director of the Federal Insurance Office shall 
                        provide notice before the date on which 
                        drafting the report is commenced and after the 
                        date on which the draft of the report is 
                        completed.
                            (ii) Opportunity for comment.--There shall 
                        be an opportunity for public comment for a 
                        period beginning on the date on which the 
                        report is submitted under subparagraph (A) and 
                        ending on the date that is 60 days after the 
                        date on which the report is submitted.
                    (C) Review by comptroller general.--The Secretary 
                of the Treasury, Chairman of the Federal Reserve, and 
                the Director of the Federal Insurance Office shall 
                submit to the Comptroller General of the United States 
                the report described in subparagraph (A) for review.
            (4) Report on reduction in transparency.--Not later than 
        180 days after the date of enactment of this Act, the Chairman 
        of the Federal Reserve and the Secretary of the Treasury, or 
        their designees, shall submit to Congress a report and provide 
        testimony to Congress on the efforts of the Chairman and the 
        Secretary to increase transparency at meetings of the 
        International Association of Insurance Supervisors.
[A]: International Insurance Capital Standards Accountability Act of 2015 This bill establishes at the Board of Governors of the Federal Reserve System the Insurance Policy Advisory Committee on International Capital Standards and Other Insurance Issues, a 21-member committee representing diverse expert perspectives from the U.S. insurance industry (including life insurance, property and casualty insurance and reinsurance, agents and brokers, academics, consumer advocates, or experts on issues facing underserved insurance communities and consumers).  The Secretary of the Treasury and the Board Chairman shall report annually to certain congressional committees on their efforts with the National Association of Insurance Commissioners regarding global insurance regulatory or supervisory forums. The Secretary, the Board Chairman, and the Director of the Federal Insurance Office, before supporting or consenting to the adoption of any key element in any international insurance proposal or international insurance capital standard, must study its impact upon U.S. markets and consumers.  The Secretary and the Board Chairman must also report, as well as testify to Congress on their efforts to increase transparency at meetings of the International Association of Insurance Supervisors.


[Q]: SECTION 1. YELLOWSTONE BUFFALO PRESERVATION.

    (a) Short Title.--This section may be cited as the ``Yellowstone 
Buffalo Preservation Act''.
    (b) Findings.--Congress finds the following:
            (1) More than any other animal, the American buffalo (Bison 
        bison) is a wildlife icon of the United States. The American 
        buffalo is the symbol that represents the Department of the 
        Interior. The American buffalo is profoundly significant to 
        Native American cultures and, perhaps more than any other 
        wildlife species, has influenced our history.
            (2) The American buffalo is still under assault, as it was 
        in the late 19th Century when it was nearly exterminated. At 
        the end of the great slaughter, in which tens of millions of 
        buffalo were killed, only a few hundred wild buffalo remained 
        in the Nation and all were located in Yellowstone National 
        Park. Due to poaching, their numbers were reduced to 25 by the 
        year 1900.
            (3) The offspring of the 25 survivors comprise the 
        Yellowstone buffalo herd and are the only wild, free-roaming 
        American buffalo to continuously occupy their native habitat in 
        the United States.
            (4) The Yellowstone buffalo herd is genetically unique. 
        Unlike captive ranched buffalo, which are now relatively 
        common, the Yellowstone buffalo herd has never interbred with 
        cattle and has retained its wild character.
            (5) Because the Park lacks extensive low-elevation winter 
        habitat that provides bison and elk with access to winter 
        forage, wildlife migrate from the high elevation plateau of 
        Yellowstone National Park to lower elevation habitat adjacent 
        to the Park in winter and spring.
            (6) The Yellowstone buffalo herd was exposed to the 
        bacterium Brucella abortus, which can cause the disease 
        brucellosis, in 1917. Brucellosis is only transmitted through 
        animal ingestion of contaminated reproductive products. 
        Brucellosis can cause abortions in infected animals, but only 
        infectious females who have the bacteria in their reproductive 
        system represent any potential threat of transmission. The risk 
        of transmission between wild buffalo and cattle was deemed low 
        in a 1992 General Accounting Office report, and again in a 1998 
        National Research Council study. In fact, there has never been 
        a confirmed incidence of brucellosis transmission in the wild 
        from buffalo to cattle. Buffalo with brucellosis and cattle 
        have grazed together for over 50 years in the Jackson Hole area 
        south of Yellowstone without any incident of disease 
        transmission. Despite these facts, the National Park Service, 
        the United States Forest Service, and the State of Montana 
        Department of Livestock haze, capture, and kill members of the 
        Yellowstone buffalo herd in an attempt to keep them unnaturally 
        confined within Yellowstone National Park. At the same time, 
        approximately 13,000 Yellowstone elk, some of which also harbor 
        brucellosis, are allowed unfettered access to Federal land 
        outside the Park. Since 1984, nearly 3,700 American buffalo 
        have been killed in Montana as a result of this policy. In the 
        winter of 2002-2003, 244 buffalo were killed by the Federal and 
        State agencies, including 231 buffalo which were captured and 
        slaughtered by the National Park Service.
            (7) The key lower elevation habitat needed by American 
        buffalo is primarily on Gallatin National Forest lands adjacent 
        to the north and west sides of the Park. On the north side, 
        taxpayers spent $13,000,000 in 1999 for a private-Federal land 
        exchange intended to make low elevation habitat adjacent to the 
        Yellowstone River accessible to the Yellowstone buffalo herd 
        and other wildlife. The land exchange has not yet been 
        finalized by Federal agencies and therefore key habitat is not 
        available to the Yellowstone buffalo herd.
            (8) On the west side of the Park, the Horse Butte peninsula 
        provides prime wildlife habitat for grizzly bears, trumpeter 
        swans, bald eagles, wolves, and buffalo. The peninsula 
        comprises approximately 10,000 acres of primarily Gallatin 
        National Forest Federal lands extending into Hebgen Lake.
            (9) National Park Service lands have been set aside for the 
        conservation of resources and values and for the enjoyment and 
        use of all citizens. The Federal lands adjacent to the Park 
        represent some of the most valuable and important wildlife 
        habitat in the lower forty-eight states. They are integrally 
        connected to the health of wildlife residing seasonally in our 
        Nation's oldest national park. Together, the Park and the 
        adjacent Federal lands provide some of our Nation's richest 
        opportunities for recreation, wildlife viewing, family camping, 
        wildlife conservation, fishing, and other recreational and 
        sporting activities. These Federal lands should be 
        preferentially managed to sustain this rich and diverse 
        wildlife resource and to provide the public with enjoyment of 
        this National treasure.
    (c) Purpose.--The purpose of this Act is to provide for the 
protection of the Yellowstone buffalo herd by allowing the Yellowstone 
buffalo herd to freely roam Federal lands outside of the Park. The 
Federal lands that are affected by this Act are those within the Park 
and adjacent to it on the north and west boundaries as indicated by 
zones 2 and 3 on the Modified Preferred Alternative Map on page 181 of 
the 2000 Bison Management Plan for the State of Montana and Yellowstone 
National Park Final Environmental Impact Statement.
    (d) Definitions.--For the purposes of this section, the following 
definitions apply:
            (1) Hazing.--The term ``hazing'' means any individual 
        effort to drive away, obstruct, chase, scare, or deter natural 
        movements of wildlife, including hazing efforts carried out on 
        foot or horseback or efforts aided by machinery, aircraft, or 
        any type of noise-making device.
            (2) Individual.--The term ``individual'' means any person 
        representing a State or Federal Government.
            (3) Park.--The term ``Park'' means Yellowstone National 
        Park.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (5) Yellowstone buffalo herd.--The term ``Yellowstone 
        buffalo herd'' means the wild, free roaming, unfenced buffalo 
        living primarily within Yellowstone National Park.
    (e) Prohibited Acts; Criminal Penalties.--
            (1) Prohibited acts.--No individual may kill, haze, or 
        capture any buffalo on Federal land or land held under Federal 
        conservation easements or use any form of bait to lure buffalo 
        from any Federal land onto private land until the duties under 
        subsection (f) are carried out.
            (2) Penalties.--
                    (A) Initial violation.--Any individual found to be 
                in violation of paragraph (1) for the first time shall 
                be fined not more than $5,000 or imprisoned not more 
                than 1 year or both.
                    (B) Subsequent violations.--Any individual found to 
                be in violation of paragraph (1) after the first such 
                finding shall be fined not more than $10,000 or 
                imprisoned not more than 2 years or both.
                    (C) Reward.--One half of any fine collected under 
                this subsection or $2,500, whichever is less, shall be 
                paid to any person or persons giving information which 
                leads to conviction of a violation of this subsection.
                    (D) Exception.--This subsection shall not apply to 
                a person that is found to have been hazing a buffalo if 
                the person is physically endangered or private property 
                was damaged by a buffalo.
    (f) Duties.--The Secretary and other appropriate Federal agencies 
shall ensure that the following is accomplished not later than 3 years 
after the date of the enactment of this Act:
            (1) The Yellowstone buffalo herd is allowed to freely roam 
        the Park and the Federal lands adjacent to Yellowstone National 
        Park on the north and west boundaries as indicated by zones 2 
        and 3 on the Modified Preferred Alternative Map on page 181 of 
        the 2000 Bison Management Plan for the State of Montana and 
        Yellowstone National Park Final Environmental Impact Statement 
        without being hazed. These lands shall be made available 
        preferentially for buffalo and wildlife use.
            (2) Management authority of the Yellowstone buffalo herd 
        within the Park is under the sole jurisdiction of the National 
        Park Service.
            (3) The land exchange described in section 1(b)(7) with the 
        private property owner has been finalized, as set forth in the 
        agreement executed in 1999, so that the Yellowstone buffalo 
        herd may freely roam the lands described in paragraph (1).
            (4) The National Park Service has disassembled the Stephens 
        Creek Buffalo Capture Facility.
            (5) The Secretary has made every effort practicable to 
        allow the Yellowstone buffalo herd to freely roam Federal lands 
        through incentives and cooperative efforts with adjacent 
        private landowners, including through acquisition, easement, 
        cattle vaccination, and landowner agreement pertaining to 
        temporal and spatial separation of livestock from the 
        Yellowstone buffalo herd.
[A]: Yellowstone Buffalo Preservation Act - Prohibits an individual from killing, hazing, or capturing any buffalo on Federal lands or land held under Federal conservation easements or using any form of bait to lure buffalo from any Federal land onto private land until the Secretary of the Interior and other appropriate Federal agencies carry out specified duties.

Establishes fines and criminal penalties for violations of this Act.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Refundable Child Tax Credit 
Eligibility Verification Reform Act of 2013''.

SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION 
              OF THE CHILD TAX CREDIT.

    (a) In General.--Subsection (d) of section 24 of the Internal 
Revenue Code of 1986 is amended by inserting after paragraph (4) the 
following new paragraph:
            ``(5) Identification requirement with respect to 
        taxpayer.--
                    ``(A) In general.--Paragraph (1) shall not apply to 
                any taxpayer for any taxable year unless the taxpayer 
                includes the taxpayer's social security number on the 
                return of tax for such taxable year.
                    ``(B) Joint returns.--In the case of a joint 
                return, the requirement of subparagraph (A) shall be 
                treated as met if the social security number of either 
                spouse is included on such return.
                    ``(C) Limitation.--Subparagraph (A) shall not apply 
                to the extent the tentative minimum tax (as defined in 
                section 55(b)(1)(A)) exceeds the credit allowed under 
                section 32.''.
    (b) Omission Treated as Mathematical or Clerical Error.--
Subparagraph (I) of section 6213(g)(2) of such Code is amended to read 
as follows:
                    ``(I) an omission of a correct social security 
                number required under section 24(d)(5) (relating to 
                refundable portion of child tax credit), or a correct 
                TIN under section 24(e) (relating to child tax credit), 
                to be included on a return,''.
    (c) Conforming Amendment.--Subsection (e) of section 24 of such 
Code is amended by inserting ``With Respect to Qualifying Children'' 
after ``Identification Requirement'' in the heading thereof.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 3. RESTRICTIONS ON TAXPAYERS WHO IMPROPERLY CLAIMED REFUNDABLE 
              PORTION OF THE CHILD TAX CREDIT IN PRIOR YEAR.

    (a) In General.--Subsection (d) of section 24 of the Internal 
Revenue Code of 1986 is amended by inserting after paragraph (5) the 
following new paragraph:
            ``(6) Restrictions on taxpayers who improperly claimed 
        credit in prior year.--
                    ``(A) Taxpayers making prior fraudulent or reckless 
                claims.--
                            ``(i) In general.--No credit shall be 
                        allowed under this subsection for any taxable 
                        year in the disallowance period.
                            ``(ii) Disallowance period.--For purposes 
                        of clause (i), the disallowance period is--
                                    ``(I) the period of 10 taxable 
                                years after the most recent taxable 
                                year for which there was a final 
                                determination that the taxpayer's claim 
                                of credit under this subsection was due 
                                to fraud, and
                                    ``(II) the period of 2 taxable 
                                years after the most recent taxable 
                                year for which there was a final 
                                determination that the taxpayer's claim 
                                of credit under this subsection was due 
                                to reckless or intentional disregard of 
                                rules and regulations (but not due to 
                                fraud).
                    ``(B) Taxpayers making improper prior claims.--In 
                the case of a taxpayer who is denied credit under this 
                subsection for any taxable year as a result of the 
                deficiency procedures under subchapter B of chapter 63, 
                no credit shall be allowed under this subsection for 
                any subsequent taxable year unless the taxpayer 
                provides such information as the Secretary may require 
                to demonstrate eligibility for such credit.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.

SEC. 4. CHECKLIST FOR PAID PREPARERS TO VERIFY ELIGIBILITY FOR 
              REFUNDABLE PORTION OF THE CHILD TAX CREDIT; PENALTY FOR 
              FAILURE TO MEET DUE DILIGENCE REQUIREMENTS.

    (a) In General.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe a form (similar to Form 8867) which is 
required to be completed by paid income tax return preparers in 
connection with claims for the refundable portion of the child tax 
credit under section 24(d) of the Internal Revenue Code of 1986.
    (b) Penalty.--Section 6695 of the Internal Revenue Code of 1986 
(relating to other assessable penalties with respect to the preparation 
of tax returns for other persons) is amended by adding at the end the 
following new subsection:
    ``(h) Failure To Be Diligent in Determining Eligibility for 
Refundable Portion of Child Tax Credit.--Any person who is a tax return 
preparer with respect to any return or claim for refund who fails to 
comply with due diligence requirements imposed by the Secretary by 
regulations with respect to determining eligibility for, or the amount 
of, the credit allowable by section 24(d) shall pay a penalty of $500 
for each such failure.''.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
[A]:
Refundable Child Tax Credit Eligibility Verification Reform Act of 2013 - Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns.  Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims. Requires the Secretary of the Treasury to prescribe a form for completion by paid income tax preparers in connection with claims for the refundable portion of the child tax credit. Imposes a penalty on preparers who fail to comply with due diligence requirements for claiming the refundable portion of the credit.