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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Prison Judgment Relief Act of 
1995''.

SEC. 2. APPROPRIATE REMEDIES FOR PRISON CONDITIONS.

    (a) In General.--Section 3626 of title 18, United States Code, is 
amended to read as follows:
``Sec. 3626. Appropriate remedies with respect to prison conditions
    ``(a) Requirements for Relief.--
            ``(1) Limitations on prospective relief.--The court shall 
        not grant or approve any prospective relief unless the court 
        finds that there is a violation of a Federal right and that 
        such relief is narrowly drawn and the least intrusive means to 
        remedy the violation of the Federal right. In determining the 
        intrusiveness of the relief, the court shall give substantial 
        weight to any adverse impact on public safety or the operation 
        of a criminal justice system caused by the relief.
            ``(2) Prison population reduction relief.--In any civil 
        action with respect to prison conditions, the court shall not 
        grant or approve any relief whose purpose or effect is to 
        reduce or limit the prison population, unless the plaintiff 
        proves that crowding is the primary cause of the deprivation of 
        the Federal right and no other relief will remedy that 
        deprivation.
    ``(b) Termination of Relief.--
            ``(1) Automatic termination of prospective relief after 4-
        year period.--In any civil action with respect to prison 
        conditions, any prospective relief shall automatically 
        terminate 4 years after the later of--
                    ``(A) the date of entry of the final judgment in 
                which the court found the violation of a Federal right 
                that was the basis for the relief; or
                    ``(B) in the case of a final judgment entered more 
                than 4 years before the date of the enactment of the 
                Prison Judgment Relief Act of 1995, 180 days after the 
                date of the enactment of such Act.
            ``(2) Immediate termination of prospective relief.--In any 
        civil action with respect to prison conditions, a defendant or 
        intervenor shall be entitled to the immediate termination of 
        any prospective relief, if that relief was approved or granted 
        in the absence of a finding by the court that prison conditions 
        violated a Federal right.
    ``(c) Procedure for Motions Affecting Prospective Relief.--The 
court shall promptly rule on any motion to modify or terminate 
prospective relief in a civil action with respect to prison conditions.
    ``(d) Standing.--Any Federal, State, or local official or unit of 
government--
            ``(1) whose jurisdiction or function includes the 
        prosecution or custody of persons in a prison subject to; or
            ``(2) who otherwise is or may be affected by;
any relief whose purpose or effect is to reduce or limit the prison 
population shall have standing to oppose the imposition or continuation 
in effect of that relief and may intervene in any proceeding relating 
to that relief. Standing shall be liberally conferred under this 
subsection so as to effectuate the remedial purposes of this section.
    ``(e) Special Masters.--In any civil action in a Federal court with 
respect to prison conditions, any special master or monitor shall be a 
United States magistrate and shall make proposed findings on the record 
on complicated factual issues submitted to that special master or 
monitor by the court, but shall have no other function. The parties may 
not by consent extend the function of a special master beyond that 
permitted under this subsection.
    ``(f) Attorney's Fees.--No attorney's fee under section 722 of the 
Revised Statutes of the United States (42 U.S.C. 1988) may be granted 
to a plaintiff in a civil action with respect to prison conditions 
except to the extent such fee is--
            ``(1) directly and reasonably incurred in proving an actual 
        violation of the plaintiff's Federal rights; and
            ``(2) proportionally related to the extent the plaintiff 
        obtains court ordered relief for that violation.''.
    ``(g) Definitions.--As used in this section--
            ``(1) the term `prison' means any Federal, State, or local 
        facility that incarcerates or detains juveniles or adults 
        accused of, convicted of, sentenced for, or adjudicated 
        delinquent for, violations of criminal law;
            ``(2) the term `relief' means all relief in any form which 
        may be granted or approved by the court, and includes consent 
        decrees and settlement agreements (except a settlement 
        agreement the breech of which is not subject to any court 
        proceeding which such agreement settled); and
            ``(3) the term `prospective relief' means all relief other 
        than compensatory monetary damages.''
    (b) Application of Amendment.--Section 3626 of title 18, United 
States Code, as amended by this section, shall apply with respect to 
all relief (as defined in such section) whether such relief was 
originally granted or approved before, on, or after the date of the 
enactment of this Act.
    (c) Clerical Amendment.--The item relating to section 3526 in the 
table of sections at the beginning of subchapter C of chapter 229 of 
title 18, United States Code, is amended by striking ``crowding'' and 
inserting ``conditions''.
Prison Judgment Relief Act of 1995 - Amends the Federal criminal code to prohibit the court from granting or approving prospective relief with respect to prison conditions unless it finds that there is a violation of a Federal right and that such relief is narrowly drawn and the least intrusive means to remedy the violation of such right. Directs the court, in determining the intrusiveness of the relief, to give substantial weight to any adverse impact on public safety or the operation of a criminal justice system. 
Prohibits the court, in any civil action with respect to such conditions, from granting or approving relief to reduce or limit the prison population, unless the plaintiff proves that crowding is the primary cause of the deprivation of the Federal right and no other relief will remedy that deprivation. 
Specifies that any prospective relief in such an action shall automatically terminate four years after the later of:  (1) the date of entry of the final judgment in which the court found the violation of a Federal right; or (2) 180 days after the date of enactment of this Act.  Entitles a defendant or intervenor to immediate termination of prospective relief that was approved or granted in the absence of a finding by the court that such conditions violated a Federal right. 
Requires the court to promptly rule on any motion to modify or terminate prospective relief in a civil action with respect to prison conditions. 
Sets forth provisions regarding:  (1) standing (Federal, State, or local officials shall have standing under specified circumstances to oppose the imposition or continuation of relief and to intervene in proceedings relating to that relief); (2) special masters; and (3) limits on attorney's fees.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Film Incentive Reform Act of 2014''.

SEC. 2. MODIFICATION AND EXTENSION OF ELECTION TO EXPENSE THE COST OF 
              QUALIFIED FILM, TELEVISION, AND THEATRICAL PRODUCTIONS.

    (a) Extension.--Section 181(f) of the Internal Revenue Code of 1986 
is amended by striking ``December 31, 2013'' and inserting ``December 
31, 2015''.
    (b) Modification of Qualified Film, Television and Theatrical 
Productions to Which Section Applies.--
            (1) In general.--Section 181(d) of such Code is amended to 
        read as follows:
    ``(d) Qualified Film, Television, or Theatrical Production.--For 
purposes of this section--
            ``(1) In general.--The term `qualified film, television, or 
        theatrical production' means--
                    ``(A) any film or television production if 100 
                percent of the total compensation of the film or 
                television production is compensation for services 
                performed in the United States, and
                    ``(B) any theatrical production if 75 percent of 
                the total compensation of the theatrical production is 
                qualified compensation.
            ``(2) Film or television production.--
                    ``(A) In general.--The term `film or television 
                production' means property described in section 
                168(f)(3).
                    ``(B) Special rule for television series.--In the 
                case of a television series--
                            ``(i) each episode of such series shall be 
                        treated as a separate production, and
                            ``(ii) only the first 44 episodes of such 
                        series shall be taken into account.
            ``(3) Theatrical production.--
                    ``(A) In general.--The term `theatrical production' 
                means a live staged production of a play (with or 
                without music) which is derived from a written book or 
                script and is produced or presented in any venue which 
                has an audience capacity of not more than 3,000 or a 
                series of venues the majority of which have an audience 
                capacity of not more than 3,000.
                    ``(B) Touring companies.--In the case of multiple 
                live staged productions for which an election under 
                this section is made by the same taxpayer and which 
                are--
                            ``(i) separate phases of a production, or
                            ``(ii) separate simultaneous stagings of 
                        the same production in different geographical 
                        locations (not including multiple performance 
                        locations of any one touring production),
                each such live staged production shall be treated as a 
                separate production.
                    ``(C) Phases.--For purposes of subparagraph (B), 
                the term `phase' refers to each of the following (but 
                only if the taxpayer treats each of the following as a 
                separate activity for all purposes of this title):
                            ``(i) The initial staging of the 
                        production.
                            ``(ii) Subsequent additional stagings or 
                        tourings of the production which are produced 
                        by the same producer as the initial staging.
                    ``(D) Qualified compensation.--
                            ``(i) In general.--For purposes of 
                        paragraph (1)(B), the term `qualified 
                        compensation' means compensation for services 
                        performed in the United States by actors, 
                        directors, musicians, producers, and other 
                        production and post-production personnel.
                            ``(ii) Participations and residuals 
                        excluded.--For purposes of paragraph (1)(B) and 
                        clause (i), the term `compensation' does not 
                        include participations and residuals (as 
                        defined in section 167(g)(7)(B)).
            ``(4) Exception.--The term `qualified film, television, or 
        theatrical production' shall not include any production if 
        records are required under section 2257 of title 18, United 
        States Code, to be maintained with respect to any performer in 
        such production.''.
            (2) Conforming amendments.--
                    (A) Subsections (a)(1), (a)(2)(A), (a)(2)(B), (b), 
                and (c)(1) of section 181 of such Code are each amended 
                by striking ``any qualified film or television 
                production'' and inserting ``any qualified film, 
                television, or theatrical production''.
                    (B) Section 181(f) of such Code is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``any qualified film, television, or 
                theatrical production''.
                    (C) The heading of section 181 is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``qualified film, television, and 
                theatrical productions''.
                    (D) The item relating to section 181 in the table 
                of sections for part VI of subchapter B of chapter 1 of 
                such Code is amended to read as follows:

``Sec. 181. Treatment of certain qualified film, television, and 
                            theatrical productions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to qualified film, television, and theatrical productions 
commencing after December 31, 2013.
Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and&nbsp;produced or presented in any venue which has an audience capacity of more than 3,000.

SECTION 1. CONGRESSIONAL OVERSIGHT OF INTELLIGENCE ACTIVITIES.

    (a) General Congressional Oversight.--Section 501(a) of the 
National Security Act of 1947 (50 U.S.C. 413(a)) is amended by adding 
at the end the following new paragraph:
    ``(3) In carrying out paragraph (1), the President shall provide to 
the congressional intelligence committees all information necessary to 
assess the lawfulness, effectiveness, cost, benefit, intelligence gain, 
budgetary authority, and risk of an intelligence activity.''.
    (b) Reporting on Activities Other Than Covert Actions.--Section 502 
of such Act (50 U.S.C. 413a) is amended by adding at the end the 
following new subsection:
    ``(d) Distribution of Information.--
            ``(1) Request.--Information or material provided in 
        accordance with subsection (a) shall be made available to each 
        member of the congressional intelligence committees, unless the 
        President requests that access to the information or material 
        be limited after determining that limiting such access is 
        essential to meet extraordinary circumstances affecting vital 
        interests of the United States. A request under this paragraph 
        and the extraordinary circumstances referred to in this 
        paragraph shall be detailed in writing to the Chair and ranking 
        minority member of the congressional intelligence committees.
            ``(2) Distribution.--If the President submits a request 
        under paragraph (1), the Chair and ranking minority member of 
        each congressional intelligence committee may jointly determine 
        whether and how to limit access to the information or material 
        within such committee. If the Chair and ranking minority member 
        of such committee are unable to agree on whether or how to 
        limit such access, access to the information or material shall 
        be limited as requested by the President. Any information or 
        material to which access is limited shall subsequently be made 
        fully available to each member of the congressional 
        intelligence committees at the earliest possible time and shall 
        include a detailed statement of the reasons for not providing 
        prior access.''.
    (c) Covert Actions.--Section 503 of the National Security Act of 
1947 (50 U.S.C. 413b) is amended--
            (1) in subsection (c)--
                    (A) by striking paragraph (2) and inserting the 
                following new paragraph:
            ``(2)(A) A finding reported in accordance with paragraph 
        (1) shall be made available to each member of the congressional 
        intelligence committees, unless the President requests that 
        access to the finding be limited after determining that 
        limiting such access is essential to meet extraordinary 
        circumstances affecting vital interests of the United States. A 
        request under this subparagraph and the extraordinary 
        circumstances referred to in this paragraph shall be detailed 
        in writing to the Chair and ranking minority member of the 
        congressional intelligence committees.
            ``(B) If the President submits a request under subparagraph 
        (A), the Chair and ranking minority member of each 
        congressional intelligence committee may jointly determine 
        whether and how to limit access to the finding within such 
        committee. If the Chair and ranking minority member of such 
        committee are unable to agree on whether or how to limit such 
        access, access to the finding shall be limited as requested by 
        the President. A finding to which access is limited shall 
        subsequently be made fully available to each member of the 
        congressional intelligence committees at the earliest possible 
        time and shall include a detailed statement of the reasons for 
        not providing prior access.''; and
                    (B) in paragraph (4), by striking the second 
                sentence; and
            (2) in subsection (d)--
                    (A) by striking ``(d) The President'' and inserting 
                ``(d)(1) The President'';
                    (B) in paragraph (1), as designated by subparagraph 
                (A) of this paragraph, by striking ``the Members of 
                Congress specified in subsection (c)(2)'' and inserting 
                ``the Members of Congress to which access to a finding 
                is limited in accordance with subsection (c)(2)''; and
                    (C) by adding at the end the following new 
                paragraph:
    ``(2) For purposes of this subsection, an activity shall constitute 
a `significant undertaking' if the activity--
            ``(A) involves the potential for loss of life;
            ``(B) requires an expansion of existing authorities, 
        including authorities relating to research, development, or 
        operations;
            ``(C) results in the expenditure of significant funds or 
        other resources;
            ``(D) requires notification under section 504;
            ``(E) gives rise to a significant risk of disclosing 
        intelligence sources or methods; or
            ``(F) could cause serious damage to the diplomatic 
        relations of the United States if such activity were disclosed 
        without authorization.''.

Amends the National Security Act of 1947 to direct the President to provide to the congressional intelligence committees all information necessary to assess the lawfulness, effectiveness, cost, benefit, intelligence gain, budgetary authority, and risk of an intelligence activity.

Requires information or material concerning covert actions and actions other than covert actions to be made available to each member of such committees, unless the President requests in writing that access be limited to meet extraordinary circumstances affecting vital U.S. interests. Allows the chair and ranking member of each committee to jointly determine whether and how to limit such access. Requires information or material so limited to be made fully available to each committee member at the earliest possible time, and to include the reasons for not providing prior access.