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 ``John R. Justice Prosecutors and 
Defenders Incentive Act of 2007''.

SEC. 2. LOAN REPAYMENT FOR PROSECUTORS AND DEFENDERS.

    Title I of the Omnibus Crime Control and Safe Streets Act of 1968 
(42 U.S.C. 3711 et seq.) is amended by adding at the end the following:

     ``PART JJ--LOAN REPAYMENT FOR PROSECUTORS AND PUBLIC DEFENDERS

``SEC. 3111. GRANT AUTHORIZATION.

    ``(a) Purpose.--The purpose of this section is to encourage 
qualified individuals to enter and continue employment as prosecutors 
and public defenders.
    ``(b) Definitions.--In this section:
            ``(1) Prosecutor.--The term `prosecutor' means a full-time 
        employee of a State or local agency who--
                    ``(A) is continually licensed to practice law; and
                    ``(B) prosecutes criminal cases at the State or 
                local level.
            ``(2) Public defender.--The term `public defender' means an 
        attorney who--
                    ``(A) is continually licensed to practice law; and
                    ``(B) is--
                            ``(i) a full-time employee of a State or 
                        local agency or a nonprofit organization 
                        operating under a contract with a State or unit 
                        of local government, that provides legal 
                        representation to indigent persons in criminal 
                        cases; or
                            ``(ii) employed as a full-time Federal 
                        defender attorney in a defender organization 
                        established pursuant to subsection (g) of 
                        section 3006A of title 18, United States Code, 
                        that provides legal representation to indigent 
                        persons in criminal cases.
            ``(3) Student loan.--The term `student loan' means--
                    ``(A) a loan made, insured, or guaranteed under 
                part B of title IV of the Higher Education Act of 1965 
                (20 U.S.C. 1071 et seq.), excluding a loan under 
                section 428C of such Act, except as provided under 
                subparagraph (C);
                    ``(B) a loan made under part D or E of title IV of 
                the Higher Education Act of 1965 (20 U.S.C. 1087a et 
                seq. and 1087aa et seq.), excluding a loan under 
                section 455(g) of such Act, except as provided under 
                subparagraph (C); and
                    ``(C) a loan made under section 428C or 455(g) of 
                the Higher Education Act of 1965 (20 U.S.C. 1078-3 and 
                1087e(g)) to the extent that such loan was used to 
                repay a Federal Direct Stafford Loan, a Federal Direct 
                Unsubsidized Stafford Loan, or a loan made under 
                section 428 or 428H of such Act.
    ``(c) Program Authorized.--The Attorney General shall establish a 
program by which the Department of Justice shall assume the obligation 
to repay a student loan, by direct payments on behalf of a borrower to 
the holder of such loan, in accordance with subsection (d), for any 
borrower who--
            ``(1) is employed as a prosecutor or public defender; and
            ``(2) is not in default on a loan for which the borrower 
        seeks forgiveness.
    ``(d) Terms of Agreement.--
            ``(1) In general.--To be eligible to receive repayment 
        benefits under subsection (c), a borrower shall enter into a 
        written agreement that specifies that--
                    ``(A) the borrower will remain employed as a 
                prosecutor or public defender for a required period of 
                service of not less than 3 years, unless involuntarily 
                separated from that employment;
                    ``(B) if the borrower is involuntarily separated 
                from employment on account of misconduct, or 
                voluntarily separates from employment, before the end 
                of the period specified in the agreement, the borrower 
                will repay the Attorney General the amount of any 
                benefits received by such employee under this section;
                    ``(C) if the borrower is required to repay an 
                amount to the Attorney General under subparagraph (B) 
                and fails to repay such amount, a sum equal to that 
                amount shall be recoverable by the Federal Government 
                from the borrower (or such borrower's estate, if 
                applicable) by such methods as are provided by law for 
                the recovery of amounts owed to the Federal Government;
                    ``(D) the Attorney General may waive, in whole or 
                in part, a right of recovery under this subsection if 
                it is shown that recovery would be against equity and 
                good conscience or against the public interest; and
                    ``(E) the Attorney General shall make student loan 
                payments under this section for the period of the 
                agreement, subject to the availability of 
                appropriations.
            ``(2) Repayments.--
                    ``(A) In general.--Any amount repaid by, or 
                recovered from, a borrower or the estate of a borrower 
                under this subsection shall be credited to the 
                appropriation account from which the amount involved 
                was originally paid.
                    ``(B) Merger.--Any amount credited under 
                subparagraph (A) shall be merged with other sums in 
                such account and shall be available for the same 
                purposes and period, and subject to the same 
                limitations, if any, as the sums with which the amount 
                was merged.
            ``(3) Limitations.--
                    ``(A) Student loan payment amount.--Student loan 
                repayments made by the Attorney General under this 
                section shall be made subject to such terms, 
                limitations, or conditions as may be mutually agreed 
                upon by the borrower and the Attorney General in an 
                agreement under paragraph (1), except that the amount 
                paid by the Attorney General under this section shall 
                not exceed--
                            ``(i) $10,000 for any borrower in any 
                        calendar year; or
                            ``(ii) an aggregate total of $60,000 in the 
                        case of any borrower.
                    ``(B) Beginning of payments.--Nothing in this 
                section shall authorize the Attorney General to pay any 
                amount to reimburse a borrower for any repayments made 
                by such borrower prior to the date on which the 
                Attorney General entered into an agreement with the 
                borrower under this subsection.
    ``(e) Additional Agreements.--
            ``(1) In general.--On completion of the required period of 
        service under an agreement under subsection (d), the borrower 
        and the Attorney General may, subject to paragraph (2), enter 
        into an additional agreement in accordance with subsection (d).
            ``(2) Term.--An agreement entered into under paragraph (1) 
        may require the borrower to remain employed as a prosecutor or 
        public defender for less than 3 years.
    ``(f) Award Basis; Priority.--
            ``(1) Award basis.--Subject to paragraph (2), the Attorney 
        General shall provide repayment benefits under this section on 
        a first-come, first-served basis, and subject to the 
        availability of appropriations.
            ``(2) Priority.--The Attorney General shall give priority 
        in providing repayment benefits under this section in any 
        fiscal year to a borrower who--
                    ``(A) received repayment benefits under this 
                section during the preceding fiscal year; and
                    ``(B) has completed less than 3 years of the first 
                required period of service specified for the borrower 
                in an agreement entered into under subsection (d).
    ``(g) Regulations.--The Attorney General is authorized to issue 
such regulations as may be necessary to carry out the provisions of 
this section.
    ``(h) Authorization of Appropriations.--There are authorized to be 
appropriated to carry out this section $25,000,000 for fiscal year 2008 
and such sums as may be necessary for each succeeding fiscal year.''.
answer:
John R. Justice Prosecutors and Defenders Incentive Act of 2007- Amends the Omnibus Crime Control and Safe Streets Act of 1968 to direct the Attorney General to assume the obligation to repay student loans for borrowers who agree to remain employed, for at least three years, as: (1) state or local criminal prosecutors; or (2) state, local, or federal public defenders in criminal cases. Allows a borrower and the Attorney General to enter into an additional loan repayment agreement, after the required three-year period, for a successive period of service which may be less than three years. Limits the amount paid under such program on behalf of any borrower to $10,000 per calendar year and $60,000 total.


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. REIMPORTATION OF CERTAIN GOODS.

    (a) In General.--Subchapter I of chapter 98 of the Harmonized 
Tariff Schedule of the United States is amended by inserting in 
numerical sequence the following new subheading:
    

            ``       9801.00.26         Articles,                                                               
                                         previously                                                             
                                         imported, with                                                         
                                         respect to which                                                       
                                         the duty was                                                           
                                         paid upon such                                                         
                                         previous                                                               
                                         importation if                                                         
                                         (1) exported                                                           
                                         within 3 years                                                         
                                         after the date                                                         
                                         of such previous                                                       
                                         importation, (2)                                                       
                                         sold for                                                               
                                         exportation and                                                        
                                         exported to                                                            
                                         individuals for                                                        
                                         personal use,                                                          
                                         (3) reimported                                                         
                                         without having                                                         
                                         been advanced in                                                       
                                         value or                                                               
                                         improved in                                                            
                                         condition by any                                                       
                                         process of                                                             
                                         manufacture or                                                         
                                         other means                                                            
                                         while abroad,                                                          
                                         (4) reimported                                                         
                                         as personal                                                            
                                         returns from                                                           
                                         those                                                                  
                                         individuals,                                                           
                                         whether or not                                                         
                                         consolidated                                                           
                                         with other                                                             
                                         personal returns                                                       
                                         prior to                                                               
                                         reimportation,                                                         
                                         and (5)                                                                
                                         reimported by or                                                       
                                         for the account                                                        
                                         of the person                                                          
                                         who exported                                                           
                                         them from the                                                          
                                         United States                                                          
                                         within 1 year of                                                       
                                         such exportation  Free                              Free               
                                                                                                              ''

    (b) Effective Date.--The amendment made by this section applies to 
goods described in subheading 9801.00.26 of the Harmonized Tariff 
Schedule of United States (as added by subsection (a)) that are 
reimported into the United States on or after the date that is 15 days 
after the date of enactment of this Act.
answer:

Amends the Harmonized Tariff Schedule of the United States to provide duty-free treatment of previously imported goods for which a duty was paid if they are:  (1) exported within three years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within one year of such exportation.