instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Animal Welfare Accountability and 
Transparency Act''.

SEC. 2. PUBLIC AVAILABILITY OF REGULATORY RECORDS.

    Notwithstanding any other provision of law, not later than 90 days 
after the date of enactment of this Act, the Secretary of Agriculture 
(referred to in this section as the ``Secretary'') shall maintain and 
promptly make available to the public in an online searchable database 
in a machine-readable format on the website of the Department of 
Agriculture information relating to the administration of the Animal 
Welfare Act (7 U.S.C. 2131 et seq.) and the Horse Protection Act (15 
U.S.C. 1821 et seq.), including--
            (1) the entirety of each report of any inspection 
        conducted, and record of any enforcement action taken, under--
                    (A) either of those Acts; or
                    (B) any regulation issued under those Acts;
            (2) with respect to the Animal Welfare Act--
                    (A) the entirety of each annual report submitted by 
                a research facility under section 13 of that Act (7 
                U.S.C. 2143); and
                    (B) the name, address, and license or registration 
                number of each research facility, exhibitor, dealer, 
                and other person or establishment--
                            (i) licensed by the Secretary under section 
                        3 or 12 of that Act (7 U.S.C. 2133, 2142); or
                            (ii) registered with the Secretary under 
                        section 6 of that Act (7 U.S.C. 2136); and
            (3) with respect to the Horse Protection Act, the name and 
        address of--
                    (A) any person that is licensed to conduct any 
                inspection under section 4(c) of that Act (15 U.S.C. 
                1823(c)); or
                    (B) any organization or association that is 
                licensed by the Department of Agriculture to promote 
                horses through--
                            (i) the showing, exhibiting, sale, auction, 
                        or registry of horses; or
                            (ii) the conduct of any activity that 
                        contributes to the advancement of horses.

SEC. 3. USE OF ALTERNATIVE DEPRECIATION SYSTEM FOR TAXPAYERS VIOLATING 
              CERTAIN ANIMAL PROTECTION RULES.

    (a) In General.--Section 168(g)(1) of the Internal Revenue Code of 
1986 is amended by striking ``and'' at the end of subparagraph (D), by 
inserting ``and'' at the end of subparagraph (E), and by inserting 
after subparagraph (E) the following new subparagraph:
                    ``(F) any property placed in service by a 
                disqualified taxpayer during an applicable period,''.
    (b) Definitions.--Section 168(g) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(8) Disqualified taxpayer; applicable period.--For 
        purposes of paragraph (1)(F)--
                    ``(A) Disqualified taxpayer.--
                            ``(i) In general.--The term `disqualified 
                        taxpayer' means any taxpayer if such taxpayer--
                                    ``(I) has been assessed a civil 
                                penalty under section 19(b) of the 
                                Animal Welfare Act (7 U.S.C. 2149(b)) 
                                or section 6(b) of the Horse Protection 
                                Act (15 U.S.C. 1825(b)) and either the 
                                period for seeking judicial review of 
                                the final agency action has lapsed or 
                                there has been a final judgment with 
                                respect to an appeal of such 
                                assessment, or
                                    ``(II) has been convicted under 
                                section 19(d) of the Animal Welfare Act 
                                (7 U.S.C. 2149(d)) or section 6(a) of 
                                the Horse Protection Act (15 U.S.C. 
                                1825(a)) and there is a final judgment 
                                with respect to such conviction.
                            ``(ii) Aggregation rules.--All persons 
                        treated as a single employer under subsection 
                        (a) or (b) of section 52, or subsection (m) or 
                        (o) of section 414, shall be treated as one 
                        taxpayer for purposes of this subparagraph.
                    ``(B) Applicable period.--The term `applicable 
                period' means, with respect to any violation described 
                in subparagraph (A), the 5-taxable-year period 
                beginning with the taxable year in which the period for 
                seeking judicial review of a civil penalty described in 
                subparagraph (A)(i) has lapsed or in which there has 
                been a final judgment entered with respect to the 
                violation, whichever is earlier.''.
    (c) Conforming Amendment.--The last sentence of section 179(d)(1) 
is amended by inserting ``or any property placed in service by a 
disqualified taxpayer (as defined in section 168(g)(8)(A)) during an 
applicable period (as defined in section 168(g)(8)(B))'' after 
``section 50(b)''.
    (d) Effective Date.--The amendments made by this section shall 
apply to property placed in service in taxable years beginning after 
the date of the enactment of this section.
answer:
Animal Welfare Accountability and Transparency Act  This bill requires the Department of Agriculture (USDA) to maintain and publicly disclose records relating to the administration of the Animal Welfare Act and the Horse Protection Act, including specified details regarding inspections, enforcement actions, regulations, registrations, and licenses under the two laws. Within 90 days of the enactment of this bill, USDA must make the records available to the public in an online searchable database in a machine-readable format on its website.  The bill also amends the Internal Revenue Code to require a taxpayer who has been convicted or assessed civil penalties for violating certain provisions of the Animal Welfare Act or the Horse Protection Act to use the alternative depreciation system that increases the number of years over which property is depreciated. The taxpayer must use the system for any property placed in service during the five-year period beginning with the year in which the period for seeking judicial review of a civil penalty has lapsed or in which there has been a final judgment entered with respect to the violation, whichever is earlier. 


question:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Long-Term 
Investment Incentive Act of 1997''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

SEC. 2. REDUCTION OF TAX ON LONG-TERM CAPITAL GAINS ON ASSETS HELD MORE 
              THAN 2 YEARS.

    (a) In General.--Part I of subchapter P of chapter 1 (relating to 
treatment of capital gains) is amended by redesignating section 1202 as 
section 1203 and by inserting after section 1201 the following new 
section:

``SEC. 1202. CAPITAL GAINS DEDUCTION FOR ASSETS HELD BY NONCORPORATE 
              TAXPAYERS MORE THAN 2 YEARS.

    ``(a) General Rule.--If a taxpayer other than a corporation has a 
net capital gain for any taxable year, there shall be allowed as a 
deduction an amount equal to the sum of the applicable percentages of 
the classes of net capital gain described in the table under subsection 
(b).
    ``(b) Applicable Percentage.--For purposes of this subsection, the 
applicable percentage shall be the percentage determined in accordance 
with the following table:

          
                                                         The applicable
          ``In the case of:
                                                         percentage is:
                  2-year gain........................        7.145     
                  3-year gain........................        14.29     
                  4-year gain........................        21.45     
                  5-year gain........................        28.57     
                  6-year gain........................        35.71     
                  7-year gain........................        42.86     
                  8-year gain........................        50.00.    
    ``(c) Gain to Which Deduction Applies.--For purposes of this 
section--
            ``(1) 2-year gain.--The term `2-year gain' means the lesser 
        of--
                    ``(A) the net capital gain for the taxable year, or
                    ``(B) the amount of long-term capital gain which 
                would be computed for the taxable year if only gain 
                from the sale or exchange of property held by the 
                taxpayer for more than 2 years but not more than 3 
                years were taken into account.
            ``(2) 3-year gain, etc.--The terms `3-, 4-,
        5-, 6-, or 7-year gain' mean the amounts determined under 
        paragraph (1)--
                    ``(A) by reducing the amount of the net capital 
                gain under subparagraph (A) thereof by an amount equal 
                to the long-term capital gain from the sale or exchange 
                of property with a holding period less than the minimum 
                holding period for any such category, and
                    ``(B) by substituting 3, 4, 5, 6, or 7 years for 2 
                years and 4, 5, 6, 7, or 8 years for 3 years, 
                respectively, in subparagraph (B) thereof.
            ``(3) 8-year gain.--The term `8-year gain' means the lesser 
        of--
                    ``(A) the net capital gain for the taxable year, 
                reduced by in the same manner as under paragraph 
                (2)(A), or
                    ``(B) the amount of the long-term capital gain 
                which would be computed for the taxable year if only 
                gain from the sale or exchange of property held by the 
                taxpayer for more than 8 years were taken into account.
    ``(d) Estates and Trusts.--In the case of an estate or trust, the 
deduction under subsection (a) shall be computed by excluding the 
portion (if any) of the gains for the taxable year from sales or 
exchanges of capital assets which, under sections 652 and 662 (relating 
to inclusions of amounts in gross income of beneficiaries of trusts), 
is includible by the income beneficiaries as gain derived from the sale 
or exchange of capital assets.
    ``(e) Coordination With Treatment of Capital Gain Under Limitation 
on Investment Interest.--For purposes of this section, the net capital 
gain for any taxable year shall be reduced (but not below zero) by the 
amount which the taxpayer takes into account as investment income under 
section 163(d)(4)(B)(iii).
    ``(f) Treatment of Collectibles.--
            ``(1) In general.--Solely for purposes of this section, any 
        gain or loss from the sale or exchange of a collectible shall 
be treated as a short-term capital gain or loss (as the case may be), 
without regard to the period such asset was held. The preceding 
sentence shall apply only to the extent the gain or loss is taken into 
account in computing taxable income.
            ``(2) Treatment of certain sales of interest in 
        partnership, etc.--For purposes of paragraph (1), any gain from 
        the sale or exchange of an interest in a partnership, S 
        corporation, or trust which is attributable to unrealized 
        appreciation in the value of collectibles held by such entity 
        shall be treated as gain from the sale or exchange of a 
        collectible. Rules similar to the rules of section 751(f) shall 
        apply for purposes of the preceding sentence.
            ``(3) Collectible.--For purposes of this subsection, the 
        term `collectible' means any capital asset which is a 
        collectible (as defined in section 408(m) without regard to 
        paragraph (3) thereof).
    ``(g) Transitional Rule.--
            ``(1) In general.--Gain may be taken into account under 
        subsection (c) only if such gain is properly taken into account 
        on or after May 7, 1997.
            ``(2) Special rules for pass-thru entities.--
                    ``(A) In general.--In applying paragraph (1) with 
                respect to any pass-thru entity, the determination of 
                when gains and losses are properly taken into account 
                shall be made at the entity level.
                    ``(B) Pass-thru entity defined.--For purposes of 
                subparagraph (A), the term `pass-thru entity' means--
                            ``(i) a regulated investment company,
                            ``(ii) a real estate investment trust,
                            ``(iii) an S corporation,
                            ``(iv) a partnership,
                            ``(v) an estate or trust, and
                            ``(vi) a common trust fund.''
    (b) Deduction Allowable in Computing Adjusted Gross Income.--
Subsection (a) of section 62 is amended by inserting after paragraph 
(16) the following new paragraph:
            ``(17) Long-term capital gains.--The deduction allowed by 
        section 1202.''
    (c) Maximum Capital Gains Rate.--Section 1(h) is amended by adding 
at the end the following new sentence: ``For purposes of this 
subsection, taxable income shall be computed without regard to the 
deduction allowed under section 1202.''
    (d) Treatment of Certain Pass-Thru Entities.--
            (1) Capital gain dividends of regulated investment 
        companies.--
                    (A) Subparagraph (B) of section 852(b)(3) is 
                amended to read as follows:
                    ``(B) Treatment of capital gain dividends by 
                shareholders.--A capital gain dividend shall be treated 
                by the shareholders as gain from the sale or exchange 
                of a capital asset held for more than 1 year but not 
                more than 2 years; except that the portion of any such 
                dividend designated by the company as allocable 2-, 3-, 
                4-, 5-, 6-, 7-, or 8-year gain of the company shall be 
                treated as gain from the sale or exchange of a capital 
                asset held for the amount of years in such class for 
                purposes of section 1202. Rules similar to the rules of 
                subparagraph (C) shall apply to any designation under 
                the preceding sentence.''
                    (B) Clause (i) of section 852(b)(3)(D) is amended 
                by adding at the end the following new sentence: 
                ``Rules similar to the rules of subparagraph (B) shall 
                apply in determining character of the amount to be so 
                included by any such shareholder.''
            (2) Capital gain dividends of real estate investment 
        trusts.--Subparagraph (B) of section 857(b)(3) is amended to 
        read as follows:
                    ``(B) Treatment of capital gain dividends by 
                shareholders.--A capital gain dividend shall be treated 
                by the shareholders or holders of beneficial interests 
                as gain from the sale or exchange of a capital asset 
                held for more than 1 year but not more than 2 years; 
                except that the portion of any such dividend designated 
                by the company as allocable to 2-, 3-, 4-, 5-, 6-, 7-, 
                or 8-year gain of the company shall be treated as gain 
                from the sale or exchange of a capital asset held for 
                the amount of years in such class for purposes of 
                section 1202. Rules similar to the rules of 
                subparagraph (C) shall apply to any designation under 
                the preceding sentence.''
            (3) Common trust funds.--Subsection (c) of section 584 is 
        amended--
                    (A) by inserting ``and not more than 2 years'' 
                after ``1 year'' each place it appears in paragraph 
                (2),
                    (B) by striking ``and'' at the end of paragraph 
                (2), and
                    (C) by redesignating paragraph (3) as paragraph (4) 
                and inserting after paragraph (2) the following new 
                paragraph:
            ``(3) as part of its gains from sales or exchanges of 
        capital assets held for periods described in the classes of 
        gains under section 1202(c), its proportionate share of the 
        gains of the common trust fund from sales or exchanges of 
        capital assets held for such periods, and''.
    (e) Technical and Conforming Changes.--
            (1) Subparagraph (B) of section 170(e)(1) is amended by 
        inserting ``(or, in the case of a taxpayer other than a 
        corporation, the percentage of such gain equal to 100 percent 
        minus the percentage applicable to such gain under section 
        1202(a))'' after ``the amount of gain''.
            (2) Subparagraph (B) of section 172(d)(2) is amended to 
        read as follows:
                    ``(B) the deduction under section 1202 and the 
                exclusion under section 1203 shall not be allowed.''
            (3)(A) Section 221 (relating to cross reference) is amended 
        to read as follows:

``SEC. 221. CROSS REFERENCES.

    ``(1) For deduction for net capital gains in the case of a taxpayer 
other than a corporation, see section 1202.
    ``(2) For deductions in respect of a decedent, see section 691.''
            (B) The table of sections for part VII of subchapter B of 
        chapter 1 is amended by striking ``reference'' in the item 
        relating to section 221 and inserting ``references''.
            (4) The last sentence of section 453A(c)(3) is amended by 
        striking all that follows ``long-term capital gain,'' and 
        inserting ``the maximum rate on net capital gain under section 
        1(h) or 1201 or the deduction under section 1202 (whichever is 
        appropriate) shall be taken into account.''
            (5) Paragraph (4) of section 642(c) is amended to read as 
        follows:
            ``(4) Adjustments.--To the extent that the amount otherwise 
        allowable as a deduction under this subsection consists of gain 
        from the sale or exchange of capital assets held for more than 
        1 year, proper adjustment shall be made for any deduction 
        allowable to the estate or trust under section 1202 or any 
        exclusion allowable to the estate or trust under section 
        1203(a). In the case of a trust, the deduction allowed by this 
        subsection shall be subject to section 681 (relating to 
        unrelated business income).''
            (6) The last sentence of paragraph (3) of section 643(a) is 
        amended to read as follows: ``The deduction under section 1202 
        and the exclusion under section 1203 shall not be taken into 
        account.''
            (7) Subparagraph (C) of section 643(a)(6) is amended by 
        inserting ``(i)'' before ``there shall'' and by inserting 
        before the period ``, and (ii) the deduction under section 1202 
        (relating to capital gains deduction) shall not be taken into 
        account''.
            (8) Paragraph (4) of section 691(c) is amended by striking 
        ``sections 1(h), 1201, and 1211'' and inserting ``sections 
        1(h), 1201, 1202, and 1211''.
            (9) The second sentence of section 871(a)(2) is amended by 
        inserting ``or 1203'' after ``1202''.
            (10) Subsection (d) of section 1044 is amended by striking 
        ``1202'' and inserting ``1203''.
            (11) Paragraph (1) of section 1402(i) is amended by 
        inserting ``, and the deduction provided by section 1202 shall 
        not apply'' before the period at the end thereof.
    (f) Clerical Amendment.--The table of sections for part I of 
subchapter P of chapter 1 is amended by inserting after the item 
relating to section 1201 the following new item:

                              ``Sec. 1202. Capital gains deduction for 
                                        assets held by noncorporate 
                                        taxpayers more than 2 years.''
    (g) Effective Date.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments made by this section shall apply to 
        taxable years ending on and after May 7, 1997.
            (2) Contributions.--The amendment made by subsection (e)(1) 
        shall apply to contributions on or after May 7, 1997.
answer:
Long-Term Investment Incentive Act of 1997 - Amends the Internal Revenue Code to establish a sliding scale capital gains deduction on assets held between two years and eight years by noncorporate taxpayers.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Lower Brule Sioux Tribe 
Infrastructure Development Trust Fund Act''.

SEC. 2. FINDINGS.

    Congress finds that--
        (1) under the Act of December 22, 1944, commonly known as the 
    ``Flood Control Act of 1944'' (58 Stat. 887, chapter 665; 33 U.S.C. 
    701-1 et seq.) Congress approved the Pick-Sloan Missouri River 
    Basin program--
            (A) to promote the general economic development of the 
        United States;
            (B) to provide for irrigation above Sioux City, Iowa;
            (C) to protect urban and rural areas from devastating 
        floods of the Missouri River; and
            (D) for other purposes;
        (2) the Fort Randall and Big Bend projects are major components 
    of the Pick-Sloan Missouri River Basin program, and contribute to 
    the national economy by generating a substantial amount of 
    hydropower and impounding a substantial quantity of water;
        (3) the Fort Randall and Big Bend projects overlie the eastern 
    boundary of the Lower Brule Indian Reservation, having inundated 
    the fertile, wooded bottom lands of the Tribe along the Missouri 
    River that constituted the most productive agricultural and 
    pastoral lands of the Lower Brule Sioux Tribe and the homeland of 
    the members of the Tribe;
        (4) Public Law 85-923 (72 Stat. 1773 et seq.) authorized the 
    acquisition of 7,997 acres of Indian land on the Lower Brule Indian 
    Reservation for the Fort Randall project and Public Law 87-734 (76 
    Stat. 698 et seq.) authorized the acquisition of 14,299 acres of 
    Indian land on the Lower Brule Indian Reservation for the Big Bend 
    project;
        (5) Public Law 87-734 (76 Stat. 698 et seq.) provided for the 
    mitigation of the effects of the Fort Randall and Big Bend projects 
    on the Lower Brule Indian Reservation, by directing the Secretary 
    of the Army to--
            (A) as necessary, by reason of the Big Bend project, 
        protect, replace, relocate, or reconstruct--
                (i) any essential governmental and agency facilities on 
            the reservation, including schools, hospitals, offices of 
            the Public Health Service and the Bureau of Indian Affairs, 
            service buildings, and employee quarters existing at the 
            time that the projects were carried out; and
                (ii) roads, bridges, and incidental matters or 
            facilities in connection with those facilities;
            (B) provide for a townsite adequate for 50 homes, including 
        streets and utilities (including water, sewage, and 
        electricity), taking into account the reasonable future growth 
        of the townsite; and
            (C) provide for a community center containing space and 
        facilities for community gatherings, tribal offices, tribal 
        council chamber, offices of the Bureau of Indian Affairs, 
        offices and quarters of the Public Health Service, and a 
        combination gymnasium and auditorium;
        (6) the requirements under Public Law 87-734 (76 Stat. 698 et 
    seq.) with respect to the mitigation of the effects of the Fort 
    Randall and Big Bend projects on the Lower Brule Indian Reservation 
    have not been fulfilled;
        (7) although the national economy has benefited from the Fort 
    Randall and Big Bend projects, the economy on the Lower Brule 
    Indian Reservation remains underdeveloped, in part as a consequence 
    of the failure of the Federal Government to fulfill the obligations 
    of the Federal Government under the laws referred to in paragraph 
    (4);
        (8) the economic and social development and cultural 
    preservation of the Lower Brule Sioux Tribe will be enhanced by 
    increased tribal participation in the benefits of the Fort Randall 
    and Big Bend components of the Pick-Sloan Missouri River Basin 
    program; and
        (9) the Lower Brule Sioux Tribe is entitled to additional 
    benefits of the Pick-Sloan Missouri River Basin program.

SEC. 3. DEFINITIONS.

    In this Act:
        (1) Fund.--The term ``Fund'' means the Lower Brule Sioux Tribe 
    Infrastructure Development Trust Fund established under section 
    4(a).
        (2) Plan.--The term ``plan'' means the plan for socioeconomic 
    recovery and cultural preservation prepared under section 5.
        (3) Program.--The term ``Program'' means the power program of 
    the Pick-Sloan Missouri River Basin program, administered by the 
    Western Area Power Administration.
        (4) Secretary.--The term ``Secretary'' means the Secretary of 
    the Interior.
        (5) Tribe.--The term ``Tribe'' means the Lower Brule Sioux 
    Tribe of Indians, a band of the Great Sioux Nation recognized by 
    the United States of America.
SEC. 4. ESTABLISHMENT OF LOWER BRULE SIOUX TRIBE INFRASTRUCTURE 
DEVELOPMENT TRUST FUND.
    (a) Lower Brule Sioux Tribe Infrastructure Development Trust 
Fund.--There is established in the Treasury of the United States a fund 
to be known as the ``Lower Brule Sioux Tribe Infrastructure Development 
Trust Fund''.
    (b) Funding.--Beginning with fiscal year 1998, and for each fiscal 
year thereafter, until such time as the aggregate of the amounts 
deposited in the Fund is equal to $39,300,000, the Secretary of the 
Treasury shall deposit into the Fund an amount equal to 25 percent of 
the receipts from the deposits to the Treasury of the United States for 
the preceding fiscal year from the Program.
    (c) Investments.--The Secretary of the Treasury shall invest the 
amounts deposited under subsection (b) only in interest-bearing 
obligations of the United States or in obligations guaranteed as to 
both principal and interest by the United States.
    (d) Payment of Interest to Tribe.--
        (1) Establishment of account and transfer of interest.--The 
    Secretary of the Treasury shall, in accordance with this 
    subsection, transfer any interest that accrues on amounts deposited 
    under subsection (b) into a separate account established by the 
    Secretary of the Treasury in the Treasury of the United States.
        (2) Payments.--
            (A) In general.--Beginning with the fiscal year immediately 
        following the fiscal year during which the aggregate of the 
        amounts deposited in the Fund is equal to the amount specified 
        in subsection (b), and for each fiscal year thereafter, all 
        amounts transferred under paragraph (1) shall be available, 
        without fiscal year limitation, to the Secretary of the 
        Interior for use in accordance with subparagraph (C).
            (B) Withdrawal and transfer of funds.--For each fiscal year 
        specified in subparagraph (A), the Secretary of the Treasury 
        shall withdraw amounts from the account established under 
        paragraph (1) and transfer such amounts to the Secretary of the 
        Interior for use in accordance with subparagraph (C). The 
        Secretary of the Treasury may only withdraw funds from the 
        account for the purpose specified in this paragraph.
            (C) Payments to tribe.--The Secretary of the Interior shall 
        use the amounts transferred under subparagraph (B) only for the 
        purpose of making payments to the Tribe.
            (D) Use of payments by tribe.--The Tribe shall use the 
        payments made under subparagraph (C) only for carrying out 
        projects and programs pursuant to the plan prepared under 
        section 5.
        (3) Prohibition on per capita payments.--No portion of any 
    payment made under this subsection may be distributed to any member 
    of the Tribe on a per capita basis.
    (e) Transfers and Withdrawals.--Except as provided in subsection 
(d)(1), the Secretary of the Treasury may not transfer or withdraw any 
amount deposited under subsection (b).
SEC. 5. PLAN FOR SOCIOECONOMIC RECOVERY AND CULTURAL PRESERVATION.
    (a) Plan.--
        (1) In general.--The Tribe shall, not later than 2 years after 
    the date of enactment of this Act, prepare a plan for the use of 
    the payments made to the Tribe under section 4(d)(2). In developing 
    the plan, the Tribe shall consult with the Secretary of the 
    Interior and the Secretary of Health and Human Services.
        (2) Requirements for plan components.--The plan shall, with 
    respect to each component of the plan--
            (A) identify the costs and benefits of that component; and
            (B) provide plans for that component.
    (b) Content of Plan.--The plan shall include the following programs 
and components:
        (1) Educational facility.--The plan shall provide for an 
    educational facility to be located on the Lower Brule Indian 
    Reservation.
        (2) Comprehensive inpatient and outpatient health care 
    facility.--The plan shall provide for a comprehensive inpatient and 
    outpatient health care facility to provide essential services that 
    the Secretary of Health and Human Services, in consultation with 
    the individuals and entities referred to in subsection (a)(1), 
    determines to be--
            (A) needed; and
            (B) unavailable through facilities of the Indian Health 
        Service on the Lower Brule Indian Reservation in existence at 
        the time of the determination.
        (3) Water system.--The plan shall provide for the construction, 
    operation, and maintenance of a municipal, rural, and industrial 
    water system for the Lower Brule Indian Reservation.
        (4) Recreational facilities.--The plan shall provide for 
    recreational facilities suitable for high-density recreation at 
    Lake Sharpe at Big Bend Dam and at other locations on the Lower 
    Brule Indian Reservation in South Dakota.
        (5) Other projects and programs.--The plan shall provide for 
    such other projects and programs for the educational, social 
    welfare, economic development, and cultural preservation of the 
    Tribe as the Tribe considers to be appropriate.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such funds as may be 
necessary to carry out this Act, including such funds as may be 
necessary to cover the administrative expenses of the Fund.

SEC. 7. EFFECT OF PAYMENTS TO TRIBE.

    (a) In General.--No payment made to the Tribe pursuant to this Act 
shall result in the reduction or denial of any service or program to 
which, pursuant to Federal law--
        (1) the Tribe is otherwise entitled because of the status of 
    the Tribe as a federally recognized Indian tribe; or
        (2) any individual who is a member of the Tribe is entitled 
    because of the status of the individual as a member of the Tribe.
    (b) Exemptions; Statutory Construction.--
        (1) Power rates.--No payment made pursuant to this Act shall 
    affect Pick-Sloan Missouri River Basin power rates.
        (2) Statutory construction.--Nothing in this Act may be 
    construed as diminishing or affecting--
            (A) any right of the Tribe that is not otherwise addressed 
        in this Act; or
            (B) any treaty obligation of the United States.

                               Speaker of the House of Representatives.

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

Lower Brule Sioux Tribe Infrastructure Development Trust Fund Act - Establishes in the Treasury the Lower Brule Sioux Tribe Infrastructure Development Trust Fund into which, beginning with FY 1998, 25 percent of the receipts from the power program of the Pick-Sloan Missouri River basin program shall be deposited until a specified Fund aggregate amount is attained. 
Directs the Secretary of the Treasury to transfer interest that accrues on such deposits into a separate Treasury account from which the Secretary shall transfer amounts to the Secretary of the Interior for payments to the Tribe. 
Directs the Tribe, in consultation with the Secretaries of the Interior and of Health and Human Services, to develop a plan for the socioeconomic recovery and cultural preservation of the Lower Brule Sioux Tribe.  Requires that the plan provide for:  (1) an educational facility on the Lower Brule Indian Reservation; (2) a comprehensive inpatient and outpatient health care facility; (3) construction, operation, and maintenance of a municipal, rural, and industrial water system for the Reservation; (4) recreational facilities at Lake Sharpe at Big Bend Dam and other locations on the Reservation; and (5) other projects and programs for the educational, social welfare, economic development, and cultural preservation of the Tribe. 
Authorizes appropriations.