In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Ex Input:
SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1) 
of section 2505(a) (relating to general rule for unified credit against 
gift tax), after the application of subsection (f), is amended by 
striking ``(determined as if the applicable exclusion amount were 
$1,000,000)''.
    (b) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986 
(relating to unified credit against estate tax) is amended to read as 
follows:
    ``(c) Applicable Credit Amount.--
            ``(1) In general.--For purposes of this section, the 
        applicable credit amount is the amount of the tentative tax 
        which would be determined under section 2001(c) if the amount 
        with respect to which such tentative tax is to be computed were 
        equal to the applicable exclusion amount.
            ``(2) Applicable exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.''.
    (c) Maximum Estate Tax Rate Equal to 45 Percent.--
            (1) In general.--Subsection (c) of section 2001 of the 
        Internal Revenue Code of 1986 (relating to imposition and rate 
        of tax) is amended--
                    (A) by striking ``but not over $2,000,000'' in the 
                table contained in paragraph (1),
                    (B) by striking the last 2 items in such table,
                    (C) by striking ``(1) in general.--'', and
                    (D) by striking paragraph (2).
            (2) Conforming amendment.--Paragraphs (1) and (2) of 
        section 2102(b) of such Code are amended to read as follows:
            ``(1) In general.--A credit in an amount that would be 
        determined under section 2010 as the applicable credit amount 
        if the applicable exclusion amount were $60,000 shall be 
        allowed against the tax imposed by section 2101.
            ``(2) Residents of possessions of the united states.--In 
        the case of a decedent who is considered to be a `nonresident 
        not a citizen of the United States' under section 2209, the 
        credit allowed under this subsection shall not be less than the 
        proportion of the amount that would be determined under section 
        2010 as the applicable credit amount if the applicable 
        exclusion amount were $175,000 which the value of that part of 
        the decedent's gross estate which at the time of the decedent's 
        death is situated in the United States bears to the value of 
        the decedent's entire gross estate, wherever situated.''.
    (d) Modifications of Estate and Gift Taxes To Reflect Differences 
in Unified Credit Resulting From Different Tax Rates.--
            (1) Estate tax.--
                    (A) In general.--Section 2001(b)(2) of the Internal 
                Revenue Code of 1986 (relating to computation of tax) 
                is amended by striking ``if the provisions of 
                subsection (c) (as in effect at the decedent's death)'' 
                and inserting ``if the modifications described in 
                subsection (g)''.
                    (B) Modifications.--Section 2001 of such Code is 
                amended by adding at the end the following new 
                subsection:
    ``(g) Modifications to Gift Tax Payable To Reflect Different Tax 
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or 
more gifts, the rates of tax under subsection (c) in effect at the 
decedent's death shall, in lieu of the rates of tax in effect at the 
time of such gifts, be used both to compute--
            ``(1) the tax imposed by chapter 12 with respect to such 
        gifts, and
            ``(2) the credit allowed against such tax under section 
        2505, including in computing--
                    ``(A) the applicable credit amount under section 
                2505(a)(1), and
                    ``(B) the sum of the amounts allowed as a credit 
                for all preceding periods under section 2505(a)(2).
        For purposes of paragraph (2)(A), the applicable credit amount 
        for any calendar year before 1998 is the amount which would be 
        determined under section 2010(c) if the applicable exclusion 
        amount were the dollar amount under section 6018(a)(1) for such 
        year.''.
            (2) Gift tax.--Section 2505(a) of such Code (relating to 
        unified credit against gift tax) is amended by adding at the 
        end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar year, the 
rates of tax in effect under section 2502(a)(2) for such calendar year 
shall, in lieu of the rates of tax in effect for preceding calendar 
periods, be used in determining the amounts allowable as a credit under 
this section for all preceding calendar periods.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.
    (f) Additional Modifications to Estate Tax.--
            (1) In general.--The following provisions of the Economic 
        Growth and Tax Relief Reconciliation Act of 2001, and the 
        amendments made by such provisions, are hereby repealed:
                    (A) Subtitles A and E of title V.
                    (B) Subsection (d), and so much of subsection 
                (f)(3) as relates to subsection (d), of section 511.
                    (C) Paragraph (2) of subsection (b), and paragraph 
                (2) of subsection (e), of section 521.
        The Internal Revenue Code of 1986 shall be applied as if such 
        provisions and amendments had never been enacted.
            (2) Sunset not to apply.--
                    (A) Subsection (a) of section 901 of the Economic 
                Growth and Tax Relief Reconciliation Act of 2001 is 
                amended by striking ``this Act'' and all that follows 
                and inserting ``this Act (other than title V) shall not 
                apply to taxable, plan, or limitation years beginning 
                after December 31, 2010.''.
                    (B) Subsection (b) of such section 901 is amended 
                by striking ``, estates, gifts, and transfers''.
            (3) Repeal of deadwood.--
                    (A) Sections 2011, 2057, and 2604 of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) The table of sections for part II of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2011.
                    (C) The table of sections for part IV of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2057.
                    (D) The table of sections for subchapter A of 
                chapter 13 of such Code is amended by striking the item 
                relating to section 2604.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED 
              SPOUSE.

    (a) In General.--Section 2010(c) of the Internal Revenue Code of 
1986, as amended by section 1(b), is amended by striking paragraph (2) 
and inserting the following new paragraphs:
            ``(2) Applicable exclusion amount.--For purposes of this 
        subsection, the applicable exclusion amount is the sum of--
                    ``(A) the basic exclusion amount, and
                    ``(B) in the case of a surviving spouse, the 
                aggregate deceased spousal unused exclusion amount.
            ``(3) Basic exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the basic exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.
            ``(4) Aggregate deceased spousal unused exclusion amount.--
        For purposes of this subsection, the term `aggregate deceased 
        spousal unused exclusion amount' means the lesser of--
                    ``(A) the basic exclusion amount, or
                    ``(B) the sum of the deceased spousal unused 
                exclusion amounts computed with respect to each 
                deceased spouse of the surviving spouse.
            ``(5) Deceased spousal unused exclusion amount.--For 
        purposes of this subsection, the term `deceased spousal unused 
        exclusion amount' means, with respect to the surviving spouse 
        of any deceased spouse dying after December 31, 2009, the 
        excess (if any) of--
                    ``(A) the basic exclusion amount of the deceased 
                spouse, over
                    ``(B) the amount with respect to which the 
                tentative tax is determined under section 2001(b)(1) on 
                the estate of such deceased spouse.
            ``(6) Special rules.--
                    ``(A) Election required.--A deceased spousal unused 
                exclusion amount may not be taken into account by a 
                surviving spouse under paragraph (5) unless the 
                executor of the estate of the deceased spouse files an 
                estate tax return on which such amount is computed and 
                makes an election on such return that such amount may 
                be so taken into account. Such election, once made, 
                shall be irrevocable. No election may be made under 
                this subparagraph if such return is filed after the 
                time prescribed by law (including extensions) for 
                filing such return.
                    ``(B) Examination of prior returns after expiration 
                of period of limitations with respect to deceased 
                spousal unused exclusion amount.--Notwithstanding any 
                period of limitation in section 6501, after the time 
                has expired under section 6501 within which a tax may 
                be assessed under chapter 11 or 12 with respect to a 
                deceased spousal unused exclusion amount, the Secretary 
                may examine a return of the deceased spouse to make 
                determinations with respect to such amount for purposes 
                of carrying out this subsection.
            ``(7) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection.''.
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 2505(a) of the Internal 
        Revenue Code of 1986, as amended by section 1(a), is amended to 
        read as follows:
            ``(1) the applicable credit amount in effect under section 
        2010(c) which would apply if the donor died as of the end of 
        the calendar year, reduced by''.
            (2) Section 2631(c) of such Code is amended by striking 
        ``the applicable exclusion amount'' and inserting ``the basic 
        exclusion amount''.
            (3) Section 6018(a)(1) of such Code is amended by striking 
        ``applicable exclusion amount'' and inserting ``basic exclusion 
        amount''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.

SEC. 3. SENSE OF THE SENATE REGARDING REVENUE NEUTRALITY.

    It is the sense of the Senate that any reduction in Federal 
revenues resulting from the provisions of, and amendments made by, this 
Act should be fully offset.

Ex Output:
Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Silvio O. Conte Disabilities 
Prevention Act''.

SEC. 2. ESTABLISHMENT OF SILVIO O. CONTE DISABILITIES PREVENTION 
              PROGRAM.

    Part B of title III of the Public Health Service Act (42 U.S.C. 243 
et seq.) is amended by inserting after section 314 the following new 
section:

           ``silvio o. conte disabilities prevention program

    ``Sec. 315. (a) In General.--The Secretary, acting through the 
Director of the Centers for Disease Control and Prevention, may make 
grants to and enter into contracts with public and nonprofit private 
entities for the purpose of carrying out programs for the prevention of 
disabilities and the prevention of secondary conditions resulting from 
disabilities.
    ``(b) Certain Authorized Activities.--With respect to the 
prevention of disabilities and conditions described in subsection (a), 
activities for which the Secretary may provide financial assistance 
under such subsection include--
            ``(1) coordinating prevention activities;
            ``(2) conducting demonstrations and interventions;
            ``(3) conducting surveillances and studies;
            ``(4) educating the public; and
            ``(5) educating and training health professionals 
        (including allied health professionals) and conducting 
        activities to improve the clinical skills of such 
        professionals.
    ``(c) Priorities.--The Secretary, in consultation with the National 
Council on Disabilities, shall establish priorities among the 
activities that are to be carried out under subsection (a).
    ``(d) Reports to Secretary.--The Secretary may provide financial 
assistance under subsection (a) only if the applicant involved agrees 
to submit to the Secretary such reports as the Secretary may require 
with respect to such assistance.
    ``(e) Application for Assistance.--The Secretary may provide 
financial assistance under subsection (a) only if an application for 
such assistance is submitted to the Secretary and the application is in 
such form, is made in such manner, and contains such agreements, 
assurances, and information as the Secretary determines to be necessary 
to carry out this section.
    ``(f) Limitation Regarding Education of Health Professionals.--In 
providing financial assistance under subsection (a), the Secretary may 
not, for activities described in subsection (b)(5), obligated more than 
10 percent of the amounts appropriated under subsection (k) for any 
fiscal year.
    ``(g) Technical Assistance.--The Secretary may provide training, 
technical assistance, and consultations with respect to the planning, 
development, and operation of any program for the prevention of 
disabilities or the prevention of secondary conditions resulting from 
disabilities.
    ``(h) Provision of Supplies and Services in Lieu of Funds.--
            ``(1) In general.--Upon the request of a recipient of 
        financial assistance under subsection (a), the Secretary may, 
        subject to paragraph (2), provide supplies, equipment, and 
        services for the purpose of aiding the recipient in carrying 
        out such subsection and, for such purpose, may detail to the 
        recipient any officer or employee of the Department of Health 
        and Human Services.
            ``(2) Corresponding reduction in payments.--With respect to 
        a request by a recipient for purposes of paragraph (1), the 
        Secretary shall reduce the amount of payments under subsection 
        (a) to the recipient by an amount equal to the costs of 
        detailing personnel (including pay, allowances, and travel 
        expenses) and the fair market value of any supplies, equipment, 
        or services provided by the Secretary. The Secretary shall, for 
        the payment of expenses incurred in complying with such 
        request, expend the amounts withheld.
    ``(i) Evaluations and Reports.--
            ``(1) Evaluations.--The Secretary shall, directly or 
        through contracts with public or private entities, provide for 
        evaluations of programs carried out pursuant to subsection (a).
            ``(2) Reports.--Not later than January 31 of 1995 and of 
        every second year thereafter, the Secretary shall submit to the 
        Committee on Energy and Commerce of the House of 
        Representatives, and to the Committee on Labor and Human 
        Resources of the Senate, a report summarizing evaluations 
        carried out pursuant to paragraph (1). The Secretary shall 
        provide a copy of each such report to the National Council on 
        Disability.
    ``(j) Definitions.--For purposes of this section:
            ``(1) The term `financial assistance' means a grant or 
        contract.
            ``(2) The term `prevention' means activities that address 
        the causes of disabilities and secondary conditions resulting 
        from disabilities, and activities that address the functional 
        limitations involved and the exacerbation of such limitations, 
        including activities that--
                    ``(A) eliminate or reduce the factors that cause or 
                predispose an individual to disabilities or that 
                increase the prevalence of disabilities;
                    ``(B) increase the early identification of existing 
                problems to eliminate circumstances that create or 
                increase functional limitations; and
                    ``(C) mitigate against the effects of disabilities 
                throughout the life of the individual.
    ``(k) Authorization of Appropriations.--For the purpose of 
providing financial assistance under this section, there are authorized 
to be appropriated $15,000,000 for fiscal year 1994, $20,000,000 for 
fiscal year 1995, $25,000,000 for fiscal year 1996, and such sums as 
may be necessary for each of the fiscal years 1997 and 1998.''.

            Passed the House of Representatives June 14, 1993.

            Attest:

                                           DONNALD K. ANDERSON,

                                                                 Clerk.

Ex Output:
Silvio O. Conte Disabilities Prevention Act - Amends the Public Health Service Act to authorize grants and contracts for the prevention of disabilities and the prevention of secondary conditions resulting from disabilities, including through demonstrations and interventions, surveillances and studies, public education, and training health professionals.  Authorizes appropriations.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Global Magnitsky Human Rights 
Accountability Act''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Appropriate congressional committees.--The term 
        ``appropriate congressional committees'' means--
                    (A) the Committee on Armed Services, the Committee 
                on Financial Services, the Committee on Foreign 
                Affairs, the Committee on Homeland Security, and the 
                Committee on the Judiciary of the House of 
                Representatives; and
                    (B) the Committee on Armed Services, the Committee 
                on Banking, Housing, and Urban Affairs, the Committee 
                on Foreign Relations, the Committee on Homeland 
                Security and Governmental Affairs, and the Committee on 
                the Judiciary of the Senate.
            (2) Foreign person.--The term ``foreign person'' means a 
        person that is not a United States person.
            (3) Gross violations of internationally recognized human 
        rights.--The term ``gross violations of internationally 
        recognized human rights'' includes torture or cruel, inhuman, 
        or degrading treatment or punishment, prolonged arbitrary 
        detention, causing the disappearance of persons by the 
        abduction and clandestine detention of those persons, other 
        flagrant denial of the right to life, liberty, or the security 
        of person.
            (4) Person.--The term ``person'' means an individual or 
        entity.
            (5) United states person.--The term ``United States 
        person'' means--
                    (A) a United States citizen or an alien lawfully 
                admitted for permanent residence to the United States; 
                or
                    (B) an entity organized under the laws of the 
                United States or of any jurisdiction within the United 
                States, including a foreign branch of such an entity.

SEC. 3. AUTHORIZATION OF IMPOSITION OF SANCTIONS.

    (a) In General.--The President shall impose the sanctions described 
in subsection (b) with respect to any foreign person the President 
determines, based on credible information--
            (1) is responsible for extrajudicial killings, torture, or 
        other gross violations of internationally recognized human 
        rights committed against individuals in any foreign country, 
        particularly those individuals who seek--
                    (A) to expose illegal activity carried out by 
                government officials; or
                    (B) to obtain, exercise, defend, or promote 
                internationally recognized human rights and freedoms, 
                such as the freedoms of religion, expression, 
                association, and assembly, and the rights to a fair 
                trial and democratic elections;
            (2) acted as an agent of or on behalf of a foreign person 
        in a matter relating to an activity described in paragraph (1);
            (3) is a government official, or a senior associate of such 
        an official, that is responsible for, or complicit in, 
        ordering, controlling, or otherwise directing, acts of 
        significant corruption, including the expropriation of private 
        or public assets for personal gain, corruption related to 
        government contracts or the extraction of natural resources, 
        bribery, or the facilitation or transfer of the proceeds of 
        corruption to foreign jurisdictions; or
            (4) has materially assisted, sponsored, or provided 
        financial, material, or technological support for, or goods or 
        services in support of, an activity described in paragraph (3).
    (b) Sanctions Described.--The sanctions described in this 
subsection are the following:
            (1) Inadmissibility to united states.--In the case of a 
        foreign person who is an individual--
                    (A) ineligibility to receive a visa to enter the 
                United States or to be admitted to the United States; 
                or
                    (B) if the individual has been issued a visa or 
                other documentation, revocation, in accordance with 
                section 221(i) of the Immigration and Nationality Act 
                (8 U.S.C. 1201(i)), of the visa or other documentation.
            (2) Blocking of property.--
                    (A) In general.--The blocking, in accordance with 
                the International Emergency Economic Powers Act (50 
                U.S.C. 1701 et seq.), of all transactions in all 
                property and interests in property of a foreign person 
                if such property and interests in property are in the 
                United States, come within the United States, or are or 
                come within the possession or control of a United 
                States person.
                    (B) Inapplicability of national emergency 
                requirement.--The requirements of section 202 of the 
                International Emergency Economic Powers Act (50 U.S.C. 
                1701) shall not apply for purposes of this section.
    (c) Consideration of Certain Information in Imposing Sanctions.--In 
determining whether to impose sanctions under subsection (a), the 
President shall consider--
            (1) information provided by the chairperson and ranking 
        member of each of the appropriate congressional committees; and
            (2) credible information obtained by other countries and 
        nongovernmental organizations that monitor violations of human 
        rights.
    (d) Requests by Chairperson and Ranking Member of Appropriate 
Congressional Committees.--Not later than 120 days after receiving a 
written request from the chairperson and ranking member of one of the 
appropriate congressional committees with respect to whether a foreign 
person has engaged in an activity described in subsection (a), the 
President shall--
            (1) determine if that person has engaged in such an 
        activity; and
            (2) submit a report to the chairperson and ranking member 
        of that committee with respect to that determination that 
        includes--
                    (A) a statement of whether or not the President 
                imposed or intends to impose sanctions with respect to 
                the person; and
                    (B) if the President imposed or intends to impose 
                sanctions, a description of those sanctions.
    (e) Waiver for National Security Interests.--The President may 
waive the application of sanctions under this section with respect to a 
person if the President--
            (1) determines that such a waiver is in the national 
        security interests of the United States; and
            (2) not later than 15 days prior to granting such a waiver, 
        submits to the appropriate congressional committees notice of, 
        and a justification for, the waiver.
    (f) Exception To Comply With United Nations Headquarters 
Agreement.--Sanctions under subsection (b)(1) shall not apply to an 
individual if admitting the individual into the United States is 
necessary to permit the United States to comply with the Agreement 
regarding the Headquarters of the United Nations, signed at Lake 
Success June 26, 1947, and entered into force November 21, 1947, 
between the United Nations and the United States, or other applicable 
international obligations of the United States.
    (g) Enforcement of Blocking of Property.--A person that violates, 
attempts to violate, conspires to violate, or causes a violation of 
subsection (b)(2) or any regulation, license, or order issued to carry 
out subsection (b)(2) shall be subject to the penalties set forth in 
subsections (b) and (c) of section 206 of the International Emergency 
Economic Powers Act (50 U.S.C. 1705) to the same extent as a person 
that commits an unlawful act described in subsection (a) of that 
section.
    (h) Termination of Sanctions.--The President may terminate the 
application of sanctions under this section with respect to a person if 
the President determines and reports to the appropriate congressional 
committees not later than 15 days before the termination of the 
sanctions that--
            (1) credible information exists that the person did not 
        engage in the activity for which sanctions were imposed;
            (2) the person has been prosecuted appropriately for the 
        activity for which sanctions were imposed; or
            (3) the person has credibly demonstrated a significant 
        change in behavior, has paid an appropriate consequence for the 
        activity for which sanctions were imposed, and has credibly 
        committed to not engage in an activity described in subsection 
        (a) in the future.
    (i) Regulatory Authority.--The President shall issue such 
regulations, licenses, and orders as are necessary to carry out this 
section.

SEC. 4. REPORTS BY PRESIDENT TO CONGRESS.

    (a) In General.--
            (1) In general.--The President shall submit to the 
        appropriate congressional committees an annual report that 
        includes--
                    (A) a list of each foreign person with respect to 
                which the President imposed sanctions pursuant to 
                section 3 during the year preceding the submission of 
                the report;
                    (B) a description of the type of sanctions imposed 
                with respect to each such person;
                    (C) the number of foreign persons with respect to 
                which the President--
                            (i) imposed sanctions under section 3(a) 
                        during that year; and
                            (ii) terminated sanctions under section 
                        3(h) during that year;
                    (D) the dates on which such sanctions were imposed 
                or terminated, as the case may be;
                    (E) the reasons for imposing or terminating such 
                sanctions; and
                    (F) a description of the efforts of the President 
                to encourage the governments of other countries to 
                impose sanctions that are similar to the sanctions 
                authorized by section 3.
            (2) Dates for submission.--
                    (A) Initial report.--The President shall submit the 
                initial report required by this subsection not later 
                than 120 days after the date of the enactment of this 
                Act.
                    (B) Subsequent reports.--
                            (i) In general.--The President shall submit 
                        each subsequent report required by this 
                        subsection on December 10, or the first day 
                        thereafter on which both Houses of Congress are 
                        in session, of--
                                    (I) the calendar year in which the 
                                initial report is submitted if the 
                                initial report is submitted before 
                                December 10 of such calendar year; and
                                    (II) each subsequent calendar year.
                            (ii) Congressional statement.--Congress 
                        notes that December 10 of each calendar year 
                        has been recognized in the United States and 
                        internationally since 1950 as ``Human Rights 
                        Day'' and thus the importance of December 10 of 
                        each calendar year as the date of submission of 
                        the subsequent reports required by this 
                        subsection.
    (b) Form of Report.--
            (1) In general.--The report required by subsection (a) 
        shall be submitted in unclassified form, but may include a 
        classified annex.
            (2) Exception.--
                    (A) In general.--Subject to subparagraph (B), the 
                name of a foreign person to be included in the list 
                required by subsection (a)(1) may be submitted in the 
                classified annex authorized by paragraph (1) only if 
                the President--
                            (i) determines that it is vital for the 
                        national security interests of the United 
                        States to do so; and
                            (ii) uses the annex in a manner consistent 
                        with congressional intent and the purposes of 
                        this Act.
                    (B) Additional information.--The President shall 
                include the following additional information in the 
                unclassified portion of the report required by 
                subsection (a) with respect to foreign persons whose 
                names are to be submitted in the classified annex 
                authorized by paragraph (1):
                            (i) The total number of such foreign 
                        persons.
                            (ii) The total number of such foreign 
                        persons who are individuals and the total 
                        number of such foreign persons who are 
                        entities.
                            (iii) In the case of--
                                    (I) each such foreign person who is 
                                an individual, the country of 
                                citizenship of the foreign person; and
                                    (II) each such foreign person that 
                                is an entity, the country under whose 
                                laws the entity is organized.
    (c) Public Availability.--
            (1) In general.--The unclassified portion of the report 
        required by subsection (a) shall be made available to the 
        public, including through publication in the Federal Register.
            (2) Nonapplicability of confidentiality requirement with 
        respect to visa records.--The President shall publish the list 
        required by subsection (a)(1) without regard to the 
        requirements of section 222(f) of the Immigration and 
        Nationality Act (8 U.S.C. 1202(f)) with respect to 
        confidentiality of records pertaining to the issuance or 
        refusal of visas or permits to enter the United States.

SEC. 5. REPORT BY COMPTROLLER GENERAL TO CONGRESS ON IMPLEMENTATION OF 
              THIS ACT.

    (a) In General.--Not later than one year after the date of the 
enactment of this Act, the Comptroller General of the United States 
shall submit to the appropriate congressional committees a report on 
the following:
            (1) A description and assessment of the process--
                    (A) to determine whether a foreign person has 
                engaged in an activity described in section 3(a) and 
                whether sanctions under section 3 should be imposed 
                with respect to the person; and
                    (B) to determine whether the identity of a foreign 
                person with respect to which the President has imposed 
                sanctions pursuant to section 3 should be classified.
            (2) An assessment of the implementation of this Act.
    (b) Consultation.--The Comptroller General shall consult with the 
appropriate congressional committees and nongovernmental organizations 
for purposes of preparing the report required by subsection (a).

Ex Output:

Global Magnitsky Human Rights Accountability Act   Directs the President to impose U.S. entry and property sanctions against any foreign person (or entity) who:   is responsible for extrajudicial killings, torture, or other gross violations of internationally recognized human rights committed against individuals in any foreign country, especially those persons seeking to expose illegal activity carried out by government officials, or to obtain, exercise, or promote human rights and freedoms;  acted as an agent of or on behalf of a foreign person in such activities;  is a government official (or senior associate of such official) responsible for, or complicit in, ordering or otherwise directing acts of significant corruption or the facilitation or transfer of the proceeds of corruption to foreign jurisdictions; or  has materially assisted or provided financial, material, or technological support for, or goods or services in support of, such activities.  Prescribes related penalties.  Authorizes the President, with regard to such sanctions, to:   waive their application, with prior congressional notification, if in U.S. national security interests; and  terminate them under specified conditions.   States that sanctions shall not apply if necessary to comply with the Agreement between the United Nations (U.N.) and the United States regarding the U.N. Headquarters, or other applicable international obligations of the United States.  Directs the President to report to Congress annually regarding each foreign person sanctioned, the type of sanctions imposed, and the reason for their imposition.  Directs the Comptroller General to assess for Congress: (1) the process to determine whether a foreign person has engaged in a sanctionable activity, whether sanctions should be imposed, and whether the identity of a sanctioned foreign person should be classified; and (2) implementation of this Act.