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Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be referred to as the ``Gallatin Range Consolidation 
and Protection Act of 1993''.

SEC. 2. FINDINGS.

    Congress finds that--
        (1) the lands north of Yellowstone National Park possess 
    outstanding natural characteristics and wildlife habitats that give 
    the lands high value as lands added to the National Forest System; 
    and
        (2) it is in the interest of the United States for the 
    Secretary, acting through the Forest Service, to enter into an 
    option agreement with Big Sky Lumber Company and Louisiana Pacific 
    Corporation to fulfill the purposes of this Act.

SEC. 3. BIG SKY LUMBER LAND EXCHANGE--GALLATIN AREA.

    (a) In General.--Notwithstanding any other provision of law, the 
Secretary of Agriculture (referred to in this Act as the ``Secretary'', 
unless the context otherwise requires) shall acquire by exchange certain 
lands and interests in lands of the Big Sky Lumber Company (referred to 
in this Act as the ``Company''), in and adjacent to the Hyalite-
Porcupine-Buffalo Horn Wilderness Study Area, the Scapegoat Wilderness 
Area, and other lands in the Gallatin National Forest in accordance with 
this section.
    (b) Description of Lands.--
        (1) Offer and acceptance of land.--If the Company offers to the 
    United States acceptable fee title, including mineral interests, to 
    approximately 37,752 acres of land owned by the Company and 
    available for exchange, as depicted on two maps entitled ``Proposed 
    BSL Land Acquisitions'', East Half and West Half Gallatin National 
    Forest, dated February 1993 the Secretary shall accept a warranty 
    deed to the land.
        (2) Exchange.--In exchange for the lands described in paragraph 
    (1) and subject to valid existing rights, the Secretary of the 
    Interior shall convey, by patent, the fee title to approximately 
    16,278 acres of National Forest System lands available for exchange 
    as depicted on the maps referred to in paragraph (1), and the five 
    maps entitled ``H.R. 873, the Gallatin Range Consolidation and 
    Protection Act of 1993'', Lolo and Flathead National Forest, subject 
    to--
            (A) the reservation of ditches and canals required by the 
        first section of the Act entitled ``An Act making appropriations 
        for sundry civil expenses of the Government for the fiscal year 
        ending June thirtieth, eighteen hundred and ninety-one, and for 
        other purposes'', approved August 30, 1890 (26 Stat. 371, 
        chapter 837; 43 U.S.C. 945);
            (B) the reservation of rights under Federal Oil and Gas 
        Lease numbers 49739, 55610, 40389, 53670, 40215, 33385, 53736, 
        and 38684; and
            (C) such other terms, conditions, reservations, and 
        exceptions as may be agreed upon by the Secretary and the 
        Company.
        (3) Termination of leases.--
            (A) Vesting of rights and interests.--Upon termination or 
        relinquishment of the leases referred to in paragraph (2)(B), 
        all the rights and interests in such leases reserved under 
        paragraph (2)(B) shall immediately vest in the Company and its 
        successors and assigns.
            (B) Notice.--The Secretary shall provide notice of the 
        termination or relinquishment of the leases referred to in 
        paragraph (2)(B) by a document suitable for recording in the 
        county in which the leased lands are located.
    (c) Easements.--
        (1) In general.--Reciprocal easements in accordance with this 
    subsection shall be conveyed at the time of the exchange authorized 
    by this section.
        (2) Conveyance by the secretary.--The Secretary shall, in 
    consideration of the easements conveyed by the Company under 
    paragraph (3), and under the authority of section 2 of Public Law 
    88-257 (commonly known as the ``National Forest Roads and Trails 
    Act'') (16 U.S.C. 533), or the Federal Lands Policy and Management 
    Act of 1976 (43 U.S.C. 1701 et seq.), execute and deliver to the 
    Company such easements or other rights-of-way over federally owned 
    lands as may be agreed to by the Secretary and the Company.
        (3) Conveyance by the company.--The Company shall, in 
    consideration of the easements conveyed by the Secretary under 
    paragraph (2), execute and deliver to the United States such 
    easements or other rights-of-way across Company-owned lands included 
    in this exchange as may be agreed to by the Secretary and the 
    Company.
    (d) North Bridger Range.--
        (1) Covenants and other restrictions.--As a condition of the 
    exchange, with respect to such lands depicted on the map entitled 
    ``North Bridger Range'', dated May 1993, the Company shall agree 
    that--
            (A) the holders, or their successors or assigns, of grazing 
        leases on such lands on the date of enactment of this Act shall 
        be permitted to continue to use such lands for grazing under 
        terms acceptable to the Company and the permittees for so long 
        as the Company owns such lands and for two years after the 
        Company has sold or disposed of such lands; and
            (B) the timber harvest practices used on such lands shall be 
        conducted in accordance with Montana Forestry Best Management 
        Practices, the Montana Streamside Zone Management Law (Mont. 
        Code Ann. sec. 77-5-301 et seq.), and all other applicable laws 
        of the State of Montana.
        (2) Future acquisition.--The Secretary shall consider the 
    desirability of possible acquisition, through exchange under 
    existing law, of any of the lands described in paragraph (1), and 
    shall, not later than one year after the date of enactment of this 
    Act, report to the Committee on Energy and Natural Resources of the 
    Senate and the Committee on Natural Resources of the House of 
    Representatives concerning the desirability of an exchange.
    (e) Timing of Transaction.--
        (1) Determination.--The Secretary shall review the title for the 
    non-Federal lands described in subsection (b), and the appraisal and 
    titles for the non-Federal lands described in sections 4 and 5, and, 
    within sixty days after receipt of all applicable appraisal and 
    title documents from the Company, determine whether--
            (A) the applicable title standards for Federal land 
        acquisition have been satisfied or the quality of title is 
        otherwise acceptable to the Secretary;
            (B) all draft conveyances and closing documents have been 
        received and approved;
            (C) a current title commitment verifying compliance with 
        applicable title standards has been issued to the Secretary;
            (D) the appraisals comply with applicable Forest Service 
        standards; and
            (E) except as provided in section (8)(b), the title includes 
        both the surface and subsurface estates without reservation or 
        exception (except by the United States or the State of Montana, 
        by patent), including--
                (i) minerals or mineral rights;
                (ii) timber or timber rights; and
                (iii) any other interest in the property.
        (2) Conveyance of title.--In the event the appraisal and/or 
    quality of title do not meet Federal standards or are otherwise 
    determined unacceptable to the Secretary, the Secretary shall advise 
    the Company regarding corrective actions necessary to make an 
    affirmative determination under paragraph (1). The Secretary, acting 
    through the Chief of the Forest Service, shall effect the conveyance 
    of lands described in subsection (b)(2) not later than sixty days 
    after the Secretary has made an affirmative determination under 
    paragraph (1).
    (f) Compliance With Option.--Notwithstanding section (3)(e)(2), the 
Secretary shall not consummate the conveyance of lands described in 
subsection (b)(2) until the Secretary has determined that title to the 
lands described in sections 4 and 5 have been escrowed as required by 
the document entitled ``Option Agreement for the Exchange and/or 
Purchase of Real Property Pursuant to the Gallatin Range Consolidation 
and Protection Act of 1993'' (referred to in this Act as ``the 
Option''), executed by the Company, as seller.
    (g) References.--References in this Act to the Company shall include 
references to the successors and assigns of the Company.

SEC. 4. LAND CONSOLIDATION--PORCUPINE AREA.

    (a) Acquisition of Porcupine Property.--The Secretary is authorized 
and directed to acquire, by purchase or exchange, lands and interests in 
lands listed as ``Exhibit A, Porcupine Area'', in the Option, in 
accordance with the terms and conditions of the Option for the fair 
market value of such lands and interests, determined at the time of 
acquisition, in accordance with the appraisal standards specified in the 
Option.
    (b) Reports to Congress.--The Secretary shall report annually to the 
Committee on Energy and Natural Resources of the Senate and the 
Committee on Natural Resources of the House of Representatives, on the 
status of the acquisition authorized by this section.

SEC. 5. LAND CONSOLIDATION--TAYLOR FORK AREA.

    (a) Acquisition of Taylor Fork Property.--The Secretary is 
authorized and directed to acquire, by purchase or exchange, lands and 
interests in lands as listed as ``Exhibit A, Taylor Fork Area'', in the 
Option, in accordance with the terms and conditions of the Option for 
the fair market value of such lands and interests, determined at the 
time of acquisition, in accordance with the appraisal standards 
specified in the Option.
    (b) Reports to Congress.--The Secretary shall report annually to the 
Committee on Energy and Natural Resources of the Senate and the 
Committee on Natural Resources of the House of Representatives, on the 
status of the pending acquisition authorized by this section.

SEC. 6. LAND CONSOLIDATION--GALLATIN ROADED AREA.

    (a) Acquisition of Gallatin Roaded Property.--The Secretary is 
authorized and directed to acquire, by purchase or exchange, lands and 
interests in lands as listed as ``Exhibit A, Gallatin Roaded'', in the 
Option, in accordance with the terms and conditions of the Option not 
otherwise acquired, purchased, or exchanged under section 3, 4, or 5.
    (b) Reports to Congress.--The Secretary shall report annually to the 
Committee on Energy and Natural Resources of the Senate and the 
Committee on Natural Resources of the House of Representatives, on the 
status of the acquisition authorized by this section.

SEC. 7. SEVERED MINERAL EXCHANGE.

    (a) Findings.--Congress finds that--
        (1) underlying certain areas in Montana described in subsection 
    (b) are mineral rights owned by subsidiaries of Burlington 
    Resources, Incorporated and its successors and assigns (referred to 
    in this Act as ``Burlington'');
        (2) there are federally owned minerals underlying lands of 
    Burlington lying outside those areas;
        (3) Burlington has agreed in principle with the Secretary to an 
    exchange of mineral rights to consolidate surface and subsurface 
    ownerships and to avoid potential conflicts with the surface 
    management of the areas; and
        (4) it is desirable that an exchange of lands be completed not 
    later than two years after the date of enactment of this Act.
    (b) Mineral Interests.--
        (1) Acquisition.--Pursuant to an exchange agreement between the 
    Secretary and Burlington, the Secretary may acquire mineral 
    interests owned by Burlington or an affiliate of Burlington 
    underlying surface lands owned by the United States located in the 
    areas depicted on the maps entitled ``Severed Minerals Exchange, 
    Clearwater-Monture Area'', dated September 1988, and ``Severed 
    Mineral Exchanges, Gallatin Area'', dated September 1988, or in 
    fractional sections adjacent to the areas depicted on the maps.
        (2) Exchange.--In exchange for the mineral interests conveyed to 
    the Secretary pursuant to paragraph (1), the Secretary of the 
    Interior shall convey, subject to valid existing rights, such 
    federally owned mineral interests as the Secretary and Burlington 
    may agree upon.
    (c) Equal Value.--
        (1) In general.--The value of the mineral interests exchanged 
    under subsection (b) shall be approximately equal in value based 
    upon available information.
        (2) Appraisal.--To ensure that the wilderness or other natural 
    values of the area are not affected by the exchange, a formal 
    appraisal based upon drilling or other surface disturbing activities 
    shall not be required for any mineral interest proposed for 
    exchange, except that the Secretary and Burlington shall fully share 
    all available information on the quality and quantity of mineral 
    interests proposed for exchange.
        (3) Inadequate information.--In the absence of adequate 
    information regarding values of minerals proposed for exchange, the 
    Secretary and Burlington may agree to an exchange on the basis of 
    mineral interests of similar development potential, geologic 
    character, and similar factors.
    (d) Identification of Federally Owned Mineral Interests.--
        (1) In general.--Subject to paragraph (2), mineral interests 
    conveyed by the United States pursuant to this section shall 
    underlie lands the surface of which are owned by Burlington.
        (2) Other interests.--If there are not sufficient federally 
    owned mineral interests of approximately equal value underlying 
    lands owned by Burlington, the Secretary and the Secretary of the 
    Interior may identify for exchange other federally owned mineral 
    interests in lands in the State of Montana of which the surface 
    estate is in private ownership.
    (e) Consultation With the Department of the Interior.--
        (1) In general.--The Secretary shall consult with the Secretary 
    of the Interior in the negotiation of the exchange agreement 
    authorized by subsection (b), particularly with respect to the 
    inclusion in the agreement of a provision authorizing the exchange 
    of federally owned mineral interests lying outside the boundaries of 
    units of the National Forest System.
        (2) Conveyance.--Notwithstanding any other law, the Secretary of 
    the Interior shall convey the federally owned mineral interests 
    identified in a final exchange agreement between the Secretary of 
    Agriculture and Burlington and affiliates of Burlington.
    (f) Mineral Interest Defined.--For purposes of this section, the 
term ``mineral interests'' includes all locatable and leasable minerals, 
including oil and gas, geothermal resources, and other subsurface 
rights.

SEC. 8. GENERAL PROVISIONS.

    (a) Maps.--The maps referred to in sections 3, 4, 5, 6, and 7 are 
subject to such minor corrections as may be agreed upon by the Secretary 
and the Company. The Secretary shall notify the Committee on Energy and 
Natural Resources of the United States Senate and the Committee on 
Natural Resources of the United States House of Representatives of any 
corrections made pursuant to the subsection. The maps shall be on file 
and available for public inspection in the office of Chief, Forest 
Service, USDA.
    (b) Title of Lands Conveyed to the United States.--
        (1) Quality of title and rights.--Subject to paragraph (2), the 
    rights, title, and interests to lands conveyed to the United States 
    under sections 4, 5, and 6 shall, at a minimum, consist of the 
    surface estate and the subsurface rights owned by the Company or 
    Burlington where applicable.
        (2) Exception.--The Secretary may accept title subject to 
    outstanding or reserved oil and gas and geothermal rights, except 
    that there shall be no surface occupancy permitted on the lands 
    acquired by the United States under sections 4, 5, and 6 for access 
    to reserved or outstanding rights or exploration or development of 
    such lands.
        (3) Access.--No portion of lands acquired by the United States 
    under this Act shall be available for access to, or exploration or 
    development of, any reserved or outstanding oil, gas, geothermal, or 
    other non-Federal property interest.
    (c) National Forest Lands.--
        (1) In general.--All lands conveyed to the United States under 
    this Act shall be added to and administered as part of the Gallatin 
    National Forest of the National Forest System by the Secretary in 
    accordance with the laws and regulations pertaining to the National 
    Forest System.
        (2) Hyalite-porcupine-buffalo horn wilderness study area.--Lands 
    acquired within the Hyalite-Porcupine-Buffalo Horn Wilderness Study 
    Area shall be managed to maintain their presently existing 
    wilderness character and potential for inclusion in the National 
    Wilderness Preservation System in accordance with the Montana 
    Wilderness Study Act of 1977 (16 U.S.C. 1132 note).

SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such sums as are necessary 
to carry out this Act.







                                Speaker of the House of Representatives.







                             Vice President of the United States and    
                                                President of the Senate.

Ex Output:
Gallatin Range Consolidation and Protection Act of 1993 - Directs the Secretary of Agriculture to acquire:  (1) by exchange from the Big Sky Lumber Company, specified lands and interests north of Yellowstone National Park, including land in and adjacent to the Hyalite-Porcupine-Buffalo Horn Wilderness Study Area, the Scapegoat Wilderness Area, and other lands in the Gallatin National Forest; and (2) by purchase or exchange from the Company, lands and interests in the Porcupine Area, the Taylor Fork Area, and the Gallatin Area. Requires the Secretary of the Interior to convey National Forest System lands as part of such exchange.  Sets forth conditions for such exchange with respect to leases and easements.  Provides for the continuation of grazing on the North Bridger Range lands and requires timber harvest practices on such lands to be in accordance with the laws of the State of Montana. Authorizes the Secretary of Agriculture, pursuant to an agreement with Burlington Resources, Incorporated, to acquire mineral interests owned by Burlington underlying surface lands owned by the United States and located within the Clearwater-Monture Area and the Gallatin Area. Requires such acquisition to be made through exchange to Burlington of other federally owned mining interests that the parties may agree to. Requires consultation with the Secretary of the Interior in the negotiation of such exchange. Requires all lands conveyed to the United States under this Act to be added to and administered as part of the Gallatin National Forest. Authorizes appropriations.


Ex Input:
SECTION 1. INCREASE IN CONTRIBUTION LIMITS AND AMOUNTS AT WHICH PHASE 
              OUT OF DEDUCTION BEGINS FOR INDIVIDUAL RETIREMENT ACCOUNT 
              CONTRIBUTIONS.

    (a) Increase in Maximum Amount of Contribution to Individual 
Retirement Accounts.--
            (1) In general.--Subparagraph (A) of section 219(b)(1) of 
        the Internal Revenue Code of 1986 (relating to maximum amount 
        of deduction) is amended by striking ``$2,000'' and inserting 
        ``the applicable amount''.
            (2) Applicable amount.--Subsection (b) of section 219 of 
        such Code is amended by adding at the end the following new 
        paragraph:
            ``(5) Applicable amount.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `applicable amount' means--
                            ``(i) for any taxable year beginning in 
                        1997, $2,500,
                            ``(ii) for any taxable year beginning after 
                        1997 and before 2006, the applicable amount 
                        determined under this paragraph for the 
                        preceding taxable year, increased by $500, and
                            ``(iii) for any taxable year beginning 
                        after 2005, $7,000.
                    ``(B) Inflation adjustment.--In the case of a 
                taxable year beginning in a calendar year after 2006, 
                the $7,000 amount contained in subparagraph (A)(iii) 
                shall be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment under 
                        section 1(f)(3) for the calendar year in which 
                        the taxable year begins, determined by 
                        substituting `calendar year 2005' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10, such amount shall be rounded 
                to the nearest multiple of $10.''
    (b) Increase of Amounts at Which Phase-Out Of Deduction For IRA 
Contributions Begins.--
            (1) In general.--Clauses (i) and (ii) of section 
        219(g)(3)(B) of such Code (relating to limitation on deduction 
        for active participants in certain pension plans) are amended 
        to read as follows:
                            ``(i) in the case of a taxpayer filing a 
                        joint return--
                                    ``(I) for taxable years beginning 
                                in 1997, $50,000,
                                    ``(II) for taxable years beginning 
                                after 1997 and before 2003, the 
                                applicable dollar amount determined 
                                under this subclause for the preceding 
                                taxable year, increased by $10,000, and
                                    ``(III) for taxable years beginning 
                                after 2002, $110,000.
                            ``(ii) in the case of any other taxpayer 
                        (other than a married individual filing a 
                        separate return)--
                                    ``(I) for taxable years beginning 
                                in 1997, $30,000,
                                    ``(II) for taxable years beginning 
                                after 1997 and before 2003, the 
                                applicable dollar amount determined 
                                under this subclause for the preceding 
                                taxable year, increased by $5,000, and
                                    ``(III) for taxable years beginning 
                                after 2002, $60,000, and''
            (2) Inflation adjustment.--Paragraph (3) of section 219(g) 
        of such Code is amended by adding at the end the following new 
        subparagraph:
                    ``(C) Inflation adjustment.--In the case of a 
                taxable year beginning in a calendar year after 2003, 
                the $110,000 amount contained in subparagraph 
                (B)(i)(III) and the $60,000 amount contained in 
                subparagraph (B)(ii)(III) shall each be increased by an 
                amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 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 adjusted under the preceding sentence 
                is not a multiple of $100, such amount shall be rounded 
                to the nearest multiple of $100.''
    (c) Conforming Amendments.--
            (1) Paragraph (1) of section 408(a) of such Code is amended 
        by striking ``$2,000'' and inserting ``the applicable amount 
        (as in effect under section 219(b) for such taxable year)''.
            (2) Subparagraph (B) of section 408(b)(2) of such Code is 
        amended by striking ``$2,000'' and inserting ``the applicable 
        amount in effect under section 219(b) for the taxable year of 
        such individual''.
            (3) Subsection (b) of section 408 of such Code is amended 
        in the last sentence by striking `$2,000'' and inserting ``the 
        applicable amount in effect under section 219(b) for such 
        taxable year''.
            (4) Subparagraph (A) of section 408(d)(5) of such Code is 
        amended by striking ``dollar amount'' and inserting 
        ``applicable amount''.
            (5) Subsection (j) of section 408 of such Code is amended 
        by striking ``$2,000'' and inserting ``applicable''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1996.

SEC. 2. PENALTY-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS, 
              401(k) PLANS, ETC.

    (a) Distributions Related to First Homes, Education, or Adoption.--
            (1) In general.--Paragraph (2) of section 72(t) (relating 
        to exceptions to 10-percent additional tax on early 
        distributions from qualified retirement plans) is amended by 
        adding at the end the following new subparagraph:
                    ``(E) Certain distributions from individual 
                retirement plans, 401(k) plans, etc.--Distributions to 
                an individual from an individual retirement plan, or 
                from amounts attributable to employer contributions 
                made pursuant to elective deferrals described in 
                subparagraph (A) or (C) of section 402(g)(3) or section 
                501(c)(18)(D)(iii), to the extent such distributions do 
                not exceed the sum of--
                            ``(i) qualified first-time homebuyer 
                        distributions (as defined in paragraph (7)) 
                        made during the taxable year,
                            ``(ii) qualified education expenses (as 
                        defined in paragraph (8)) of the taxpayer for 
                        the taxable year, and
                            ``(iii) qualified adoption expenses (as 
                        defined in section 23(d), determined without 
                        regard to section 23(d)(2)(B)) paid or incurred 
                        by the taxpayer during the taxable year.''
            (2) Definitions.--Section 72(t) is amended by adding at the 
        end the following new paragraphs:
            ``(7) Qualified first-time homebuyer distributions.--For 
        purposes of paragraph (2)(E)(i)--
                    ``(A) In general.--The term `qualified first-time 
                homebuyer distribution' means any payment or 
                distribution received by an individual to the extent 
                such payment or distribution is used by the individual 
                before the close of the 60th day after the day on which 
                such payment or distribution is received to pay 
                qualified acquisition costs with respect to a principal 
                residence of a first-time homebuyer who is such 
                individual, the spouse of such individual, or any 
                child, grandchild, or ancestor of such individual or 
                the individual's spouse.
                    ``(B) Qualified acquisition costs.--For purposes of 
                this paragraph, the term `qualified acquisition costs' 
                means the costs of acquiring, constructing, or 
                reconstructing a residence. Such term includes any 
                usual or reasonable settlement, financing, or other 
                closing costs.
                    ``(C) First-time homebuyer; other definitions.--For 
                purposes of this paragraph--
                            ``(i) First-time homebuyer.--The term 
                        `first-time homebuyer' means any individual 
                        if--
                                    ``(I) such individual (and if 
                                married, such individual's spouse) had 
                                no present ownership interest in a 
                                principal residence during the 2-year 
                                period ending on the date of 
                                acquisition of the principal residence 
                                to which this paragraph applies, and
                                    ``(II) subsection (h) or (k) of 
                                section 1034 did not suspend the 
                                running of any period of time specified 
                                in section 1034 with respect to such 
                                individual on the day before the date 
                                the distribution is applied pursuant to 
                                subparagraph (A).
                            ``(ii) Principal residence.--The term 
                        `principal residence' has the same meaning as 
                        when used in section 1034.
                            ``(iii) Date of acquisition.--The term 
                        `date of acquisition' means the date--
                                    ``(I) on which a binding contract 
                                to acquire the principal residence to 
                                which subparagraph (A) applies is 
                                entered into, or
                                    ``(II) on which construction or 
                                reconstruction of such a principal 
                                residence is commenced.
                    ``(D) Special rule where delay in acquisition.--If 
                any distribution from any individual retirement plan 
                fails to meet the requirements of subparagraph (A) 
                solely by reason of a delay or cancellation of the 
                purchase or construction of the residence, the amount 
                of the distribution may be contributed to an individual 
                retirement plan as provided in section 408(d)(3)(A)(i) 
                (determined by substituting `120 days' for `60 days' in 
                such section), except that--
                            ``(i) section 408(d)(3)(B) shall not be 
                        applied to such contribution, and
                            ``(ii) such amount shall not be taken into 
                        account in determining whether section 
                        408(d)(3)(A)(i) applies to any other amount.
            ``(8) Qualified education expenses.--For purposes of 
        paragraph (2)(E)(ii)--
                    ``(A) In general.--The term `qualified higher 
                education expenses' means tuition, fees, books, 
                supplies, and equipment required for the education of--
                            ``(i) the taxpayer,
                            ``(ii) the taxpayer's spouse, or
                            ``(iii) any child (as defined in section 
                        151(c)(3)), grandchild, or ancestor of the 
                        taxpayer or the taxpayer's spouse,
                whether or not such education takes place at an 
                eligible educational institution (as defined in section 
                135(c)(3)).
                    ``(B) Coordination with savings bond provisions.--
                The amount of qualified education expenses for any 
                taxable year shall be reduced by any amount excludable 
                from gross income under section 135.''
            (3) Conforming amendment.--Subparagraph (B) of section 
        72(t)(2) is amended by striking ``or (D)'' and inserting ``, 
        (D), or (E)''.
    (b) Penalty-Free Distributions for Certain Unemployed Individuals 
Not Limited to Health Insurance Costs and Allowed From 401(k) Plans, 
Etc.--Subparagraph (D) of section 72(t)(2) is amended--
            (1) in clause (i), by inserting ``, or from amounts 
        attributable to employer contributions made pursuant to 
        elective deferrals described in subparagraph (A) or (C) of 
        section 402(g)(3) or section 501(c)(18)(D)(iii),'' after 
        ``individual retirement plan'',
            (2) in clause (i), by inserting ``and'' at the end of 
        subclause (I), by striking ``, and'' at the end of subclause 
        (II) and inserting a period, and by striking subclause (III), 
        and
            (3) by striking ``for health insurance premiums'' in the 
        heading.
    (c) Unlimited Penalty-Free Distributions for Medical Care and 
Expanded Definition of Dependents for Purposes of Such Distributions.--
Subparagraph (B) of section 72(t)(2) is amended by striking ``medical 
care'' and all that follows and inserting ``medical care, determined--
                            ``(i) without regard to whether the 
                        employee itemizes deductions for such taxable 
                        year, and
                            ``(ii) in the case of a distribution from 
                        an individual retirement plan, or from amounts 
                        attributable to employer contributions made 
                        pursuant to elective deferrals described in 
                        subparagraph (A) or (C) of section 402(g)(3) or 
                        section 501(c)(18)(D)(iii)--
                                    ``(I) without regard to whether or 
                                not such expenses exceed 7.5 percent of 
                                adjusted gross income, and
                                    ``(II) by treating an individual's 
                                dependents as including all children 
                                and grandchildren of the individual (or 
                                of such individual's spouse), and all 
                                ancestors of the individual (or of such 
                                individual's spouse).''
    (d) Effective Date.--The amendments made by this section shall 
apply to payments and distributions in taxable years beginning after 
December 31, 1996.

Ex Output:
Amends the Internal Revenue Code to increase the:  (1) maximum deduction for individual retirement account contributions; and (2) income amount at which phase-out of that deduction begins. 
Exempts from the early distribution penalty:  (1) distributions from certain types of retirement plans for first-time home buyer, education, or adoption expenses; and (2) for unemployed individuals (currently, for unemployed individuals for health insurance premiums).  Modifies requirements regarding penalties for medical care early distributions.


Ex Input:
SECTION 1. FINDINGS, PURPOSE, AND DEFINITIONS.

    (a) Findings.--The Congress makes the following findings:
            (1) A primary purpose of the National Fire Plan is to 
        reduce the risk of severe wild fires in the areas, known as the 
        ``wildland/urban interface'', where communities adjoin or 
        intermingle with Federal public lands.
            (2) Substantial amounts of funds have been appropriated to 
        the Forest Service and agencies of the Department of the 
        Interior to implement the National Fire Plan.
            (3) The Comptroller General has found that implementation 
        of the National Fire Plan still lacks clearly defined and 
        effective leadership and that the Forest Service and agencies 
        of the Department of the Interior do not have adequate data for 
        making informed decisions and for measuring their progress.
            (4) In a December 2001 report to the Secretary of the 
        Interior, the National Academy of Public Information 
        recommended establishment of an interagency council to 
        implement both the Federal Wildland Fire Management Policy and 
        the National Fire Plan.
    (b) Purpose.--The purpose of this Act is to improve implementation 
of the National Fire Plan with respect to reducing the buildup of 
vegetative fuels in the wildland/urban interface.
    (c) Definitions.--In this Act:
            (1) Federal public lands.--The term ``Federal public 
        lands'' means lands managed by the Forest Service or an agency 
        of the Department of the Interior.
            (2) National fire plan.--The term ``National Fire Plan'' 
        means the plans, strategies, projects, and activities of the 
        Department of Agriculture and the Department of the Interior to 
        respond to adverse impacts on communities and the environment 
        from wildfires on Federal public lands, which are based on and 
        reflect the following:
                    (A) The report of the Secretary of Agriculture and 
                the Secretary of the Interior entitled ``Managing the 
                Impact of Wildfires on Communities and the 
                Environment'', dated September 8, 2000.
                    (B) Congressional direction accompanying 
                appropriations to the Department of Agriculture and the 
                Department of the Interior for wildland fire management 
                for fiscal year 2001 and subsequent years.
            (3) Wildlife/urban interface.--The term ``wildland/urban 
        interface'' means a geographic area where--
                    (A) homes and other structures are immediately 
                adjacent to or intermixed with Federal public lands 
                containing flammable vegetation;
                    (B) the conditions on such lands are conducive to 
                large-scale disturbance events; and
                    (C) there is a significant probability of a fire 
                ignition and a resulting spread of the disturbance 
                event.

SEC. 2. INTERAGENCY COUNCIL TO COORDINATE IMPLEMENTATION OF NATIONAL 
              FIRE PLAN.

    (a) Establishment and Membership.--The Secretary of the Interior 
and the Secretary of Agriculture shall establish an interagency council 
to coordinate implementation of the National Fire Plan. The council 
shall include at a minimum the following members, or their designees:
            (1) The Chief of the Forest Service.
            (2) The Assistant Secretary of the Interior for Indian 
        Affairs.
            (3) The Director of the Bureau of Land Management.
            (4) The Director of the National Park Service.
            (5) The Director of the United States Fish and Wildlife 
        Service.
    (b) Duties.--
            (1) Criteria to identify affected communities.--Not later 
        than 180 days after the date of the enactment of this Act, the 
        council shall define consistent criteria to identify the 
        communities within the wildland/urban interface that are most 
        at risk from severe wildfires.
            (2) Goals and objectives of plan.--The council shall 
        establish clearly defined and outcome-oriented goals and 
        objectives for agencies responsible for implementation of the 
        National Fire Plan.
            (3) Measurement of results.--The council shall establish 
        quantifiable annual and long-term performance measures to 
        assess progress in reducing the risks to communities identified 
        pursuant to criteria required by paragraph (1).
            (4) Long-term implementation strategy.--The council shall 
        develop a comprehensive long-term strategy for implementation 
        of the National Fire Plan that incorporates the criteria, goals 
        and objectives, and performance measures defined or established 
        under paragraphs (1), (2), and (3).
            (5) Use of removed materials.--The council shall provide 
        for collection of data necessary to assist the Secretary of 
        Agriculture and the Secretary of the Interior to determine the 
        most effective and appropriate methods of utilizing fuel 
        materials removed from Federal public lands covered by the 
        National Fire Plan.
    (c) Consultation.--In defining the criteria and establishing the 
goals and objectives required by subsection (b), the council shall 
consult with appropriate State, local, and tribal officials and shall 
provide an opportunity for receipt and consideration of public comments 
and suggestions.

SEC. 3. FOCUS OF FUEL-REDUCTION EFFORTS.

    In implementing the National Fire Plan, the Secretary of 
Agriculture and the Secretary of the Interior shall assure that--
            (1) in conducting fuel-reduction efforts, priority is given 
        to the communities identified pursuant to the criteria required 
        by section 2(b)(1); and
            (2) no other projects to reduce fuels are carried out in a 
        State until all necessary fuel-reduction efforts with respect 
        to such communities in that State are completed.

SEC. 4. PROGRESS REPORT.

    Not later than one year after the date of the enactment of this 
Act, the Secretary of Agriculture and the Secretary of the Interior 
shall submit to Congress a report on the steps taken to implement this 
Act.

Ex Output:

Directs the Secretaries of the Interior and Agriculture to establish an interagency council to coordinate implementation of the National Fire Plan. Requires the council to: (1) define consistent criteria to identify the communities within the wildland/urban interface that are most at risk from severe wildfires; (2) establish goals and objectives for implementing agencies; (3) establish measures to assess progress in reducing the risks to such communities; (4) develop a comprehensive long-term strategy for Plan implementation; and (5) provide for collection of data to assist the Secretaries in determining the most effective and appropriate methods of utilizing fuel materials removed from covered public lands.Requires the Secretaries to assure that: (1) in conducting fuel reduction efforts, priority is given to such communities; and (2) no other projects to reduce fuels are carried out in a State until all necessary fuel-reduction efforts with respect to such communities in that State are completed.