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

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Senator Paul Simon Water for the 
World Act of 2009''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The Senator Paul Simon Water for the Poor Act of 2005 
        (Public Law 109-121)--
                    (A) makes access to safe water and sanitation for 
                developing countries a specific policy objective of 
                United States foreign assistance programs;
                    (B) requires the Secretary of State to--
                            (i) develop a strategy to elevate the role 
                        of water and sanitation policy; and
                            (ii) improve the effectiveness of United 
                        States assistance programs undertaken in 
                        support of that strategy;
                    (C) codifies Target 10 of the United Nations 
                Millennium Development Goals; and
                    (D) seeks to reduce by half between 1990 (the 
                baseline year) and 2015--
                            (i) the proportion of people who are unable 
                        to reach or afford safe drinking water; and
                            (ii) the proportion of people without 
                        access to basic sanitation.
            (2) On December 20, 2006, the United Nations General 
        Assembly, in GA Resolution 61/192, declared 2008 as the 
        International Year of Sanitation, in recognition of the impact 
        of sanitation on public health, poverty reduction, economic and 
        social development, and the environment.
            (3) On August 1, 2008, Congress passed H. Con. Res. 318, 
        which--
                    (A) supports the goals and ideals of the 
                International Year of Sanitation; and
                    (B) recognizes the importance of sanitation on 
                public health, poverty reduction, economic and social 
                development, and the environment.
            (4) While progress is being made on safe water and 
        sanitation efforts--
                    (A) more than 884,000,000 people throughout the 
                world lack access to safe drinking water; and
                    (B) 2 of every 5 people in the world do not have 
                access to basic sanitation services.
            (5) The health consequences of unsafe drinking water and 
        poor sanitation are significant, accounting for--
                    (A) nearly 10 percent of the global burden of 
                disease; and
                    (B) more than 2,000,000 deaths each year.
            (6) The effects of climate change are expected to produce 
        severe consequences for water availability and resource 
        management in the future, with 2,800,000,000 people in more 
        than 48 countries expected to face severe and chronic water 
        shortages by 2025.
            (7) According to the November 2008 report entitled, 
        ``Global Trends 2025: A Transformed World'', the National 
        Intelligence Council expects rapid urbanization and future 
        population growth to exacerbate already limited access to 
        water, particularly in agriculture-based economies.
            (8) A 2009 report published in the Proceedings of the 
        National Academy of Sciences projects that the effects of 
        climate change will produce long-term droughts and raise sea 
        levels for the next 1,000 years, regardless of future efforts 
        to combat climate change.
            (9) According to the 2005 Millennium Ecosystem Assessment, 
        commissioned by the United Nations, more than \1/5\ of the 
        world population relies on freshwater that is either polluted 
        or excessively withdrawn.
            (10) The impact of water scarcity on conflict and 
        instability is evident in many parts of the world, including 
        the Darfur region of Sudan, where demand for water resources 
        has contributed to armed conflict between nomadic ethnic groups 
        and local farming communities.
            (11) In order to further the United States contribution to 
        safe water and sanitation efforts, it is necessary to--
                    (A) expand foreign assistance capacity to address 
                the challenges described in this section; and
                    (B) represent issues related to water and 
                sanitation at the highest levels of United States 
                foreign assistance and diplomatic deliberations, 
                including those related to issues of global health, 
                food security, the environment, global warming, and 
                maternal and child mortality.

SEC. 3. SENSE OF CONGRESS.

    It is the sense of Congress that the United States should lead a 
global effort to bring sustainable access to clean water and sanitation 
to poor people throughout the world.

SEC. 4. PURPOSE.

    The purpose of this Act is--
            (1) to provide first-time access to safe water and 
        sanitation, on a sustainable basis, for 100,000,000 people in 
        high priority countries (as designated under section 6(f) of 
        the Senator Paul Simon Water for the Poor Act of 2005 (22 
        U.S.C. 2152h note)) by 2015; and
            (2) to enhance the capacity of the United States Government 
        to fully implement the Senator Paul Simon Water for the Poor 
        Act of 2005 (Public Law 109-121).

SEC. 5. DEVELOPING UNITED STATES GOVERNMENT CAPACITY.

    Section 135 of the Foreign Assistance Act of 1961 (22 U.S.C. 2152h) 
is amended by adding at the end the following:
    ``(e) Office of Water.--
            ``(1) Establishment.--To carry out the purposes of 
        subsection (a), the Administrator of the United States Agency 
        for International Development shall establish the Office of 
        Water within the Bureau for Economic Growth, Agriculture, and 
        Trade.
            ``(2) Leadership.--The Office of Water shall be headed by a 
        Director for Safe Water and Sanitation, who shall report 
        directly to the Assistant Administrator of the Bureau for 
        Economic Growth, Agriculture, and Trade.
            ``(3) Duties.--The Director shall--
                    ``(A) implement this section and the Senator Paul 
                Simon Water for the Poor Act of 2005 (Public Law 109-
                121);
                    ``(B) develop and implement country-specific water 
                strategies and expertise, in collaboration with 
                appropriate United States Agency for International 
                Development Mission Directors, to meet the goal of 
                providing 100,000,000 additional people with 
                sustainable access to safe water and sanitation by 
                2015; and
                    ``(C) place primary emphasis on providing safe, 
                affordable, and sustainable drinking water, sanitation, 
                and hygiene in a manner that--
                            ``(i) is consistent with sound water 
                        resource management principles; and
                            ``(ii) utilizes such approaches as direct 
                        service provision, capacity building, 
                        institutional strengthening, regulatory reform, 
                        and partnership collaboration.
            ``(4) Capacity.--The Director may utilize interagency 
        details or partnerships with universities, civil society, and 
        the private sector, as needed, to strengthen implementation 
        capacity.
    ``(f) Special Coordinator for International Water.--
            ``(1) Establishment.--To increase the capacity of the 
        Department of State to address international issues regarding 
        safe water, sanitation, integrated river basin management, and 
        other international water programs, the Secretary of State 
        shall establish a Special Coordinator for International Water 
        (referred to in this subsection as the `Special Coordinator'), 
        who shall report to the Under Secretary for Democracy and 
        Global Affairs.
            ``(2) Duties.--The Special Coordinator shall--
                    ``(A) oversee and coordinate the diplomatic policy 
                of the United States Government with respect to global 
                freshwater issues, including interagency coordination 
                related to--
                            ``(i) sustainable access to safe drinking 
                        water, sanitation, and hygiene;
                            ``(ii) integrated river basin and watershed 
                        management;
                            ``(iii) transboundary conflict;
                            ``(iv) agricultural and urban productivity 
                        of water resources;
                            ``(v) disaster recovery, response, and 
                        rebuilding;
                            ``(vi) pollution mitigation; and
                            ``(vii) adaptation to hydrologic change due 
                        to climate variability; and
                    ``(B) ensure that international freshwater issues 
                are represented--
                            ``(i) within the United States Government; 
                        and
                            ``(ii) in key diplomatic, development, and 
                        scientific efforts with other nations and 
                        multilateral organizations.
            ``(3) Staff.--The Special Coordinator is authorized to hire 
        a limited number of staff to carry out the duties described in 
        paragraph (2).''.

SEC. 6. SAFE WATER, SANITATION, AND HYGIENE STRATEGY.

    Section 6 of the Senator Paul Simon Water for the Poor Act of 2005 
(22 U.S.C. 2152h note) is amended--
            (1) in subsection (c), by adding at the end the following: 
        ``In developing the program activities needed to implement the 
        strategy, the Secretary shall consider the results of the 
        assessment described in subsection (e)(9).''; and
            (2) in subsection (e)--
                    (A) in paragraph (5), by striking ``and'' at the 
                end;
                    (B) in paragraph (6), by striking the period at the 
                end and inserting a semicolon; and
                    (C) by adding at the end the following:
            ``(7) an assessment of all United States Government foreign 
        assistance allocated to the drinking water and sanitation 
        sector during the 3 previous fiscal years, across all United 
        States Government agencies and programs, including an 
        assessment of the extent to which the United States 
        Government's efforts are reaching the goal of providing first-
        time access to safe water and sanitation on a sustainable basis 
        for 100,000,000 people in high priority countries;
            ``(8) recommendations on what the United States Government 
        would need to do to achieve the goals referred to in paragraph 
        (7), in support of the United Nation's Millennium Development 
        Goal on access to safe drinking water; and
            ``(9) an assessment of best practices for mobilizing and 
        leveraging the financial and technical capacity of business, 
        governments, nongovernmental organizations, and civil society 
        in forming public-private partnerships that measurably increase 
        access to safe drinking water and sanitation.''.

SEC. 7. DEVELOPING LOCAL CAPACITY.

    The Senator Paul Simon Water for the Poor Act of 2005 (Public Law 
109-121) is amended--
            (1) by redesignating sections 9, 10, and 11 as sections 10, 
        11, and 12, respectively; and
            (2) by inserting after section 8 the following:

``SEC. 9. WATER AND SANITATION INSTITUTIONAL CAPACITY-BUILDING PROGRAM.

    ``(a) Establishment.--
            ``(1) In general.--The Secretary of State and the 
        Administrator of the United States Agency for International 
        Development (referred to in this section as the `Secretary' and 
        the `Administrator', respectively), in consultation with host 
        country institutions, the Centers for Disease Control and 
        Prevention, the Department of Agriculture, and other agencies, 
        as appropriate, shall establish, in every high priority 
        country, a program to build the capacity of host country 
        institutions and officials responsible for water and sanitation 
        in countries that receive assistance under section 135 of the 
        Foreign Assistance Act of 1961, including training at 
        appropriate levels, to--
                    ``(A) provide affordable, equitable, and 
                sustainable access to safe drinking water and 
                sanitation;
                    ``(B) educate the populations of such countries 
                about the dangers of unsafe drinking water and lack of 
                proper sanitation; and
                    ``(C) encourage behavior change to reduce 
                individuals' risk of disease from unsafe drinking water 
                and lack of proper sanitation and hygiene.
            ``(2) Coordination.--The programs established under 
        subsection (a) shall be coordinated in each country by the lead 
        country water manager designated in subsection (b)(2).
            ``(3) Expansion.--The Secretary and the Administrator may 
        establish the program described in this section in additional 
        countries if the receipt of such capacity building would be 
        beneficial for promoting access to safe drinking water and 
        sanitation, with due consideration given to good governance.
            ``(4) Capacity.--The Secretary and the Administrator--
                    ``(A) shall designate staff with appropriate 
                expertise to carry out the strategy developed under 
                section 4; and
                    ``(B) may utilize, as needed, interagency details 
                or partnerships with universities, civil society, and 
                the private sector to strengthen implementation 
                capacity.
    ``(b) Designation.--The United States Agency for International 
Development Mission Director for each country receiving a `high 
priority' designation under section 6(f) and for each region containing 
a country receiving such designation shall--
            ``(1) designate safe drinking water and sanitation as a 
        strategic objective;
            ``(2) appoint an employee of the United States Agency for 
        International Development as in-country water and sanitation 
        manager to coordinate the in-country implementation of this Act 
        and section 135 of the Foreign Assistance Act of 1961 (22 
        U.S.C. 2152h) with host country officials at various levels of 
        government responsible for water and sanitation, the Department 
        of State, and other relevant United States Government agencies; 
        and
            ``(3) coordinate with the Development Credit Authority and 
        the Global Development Alliance to further the purposes of this 
        Act.''.

SEC. 8. OTHER ACTIVITIES SUPPORTED.

    Section 135(c) of the Foreign Assistance Act (22 U.S.C. 2152h(c)) 
is amended--
            (1) in paragraph (3), by striking ``and'' at the end;
            (2) in paragraph (4), by striking the period at the end; 
        and
            (3) by adding at the end the following:
            ``(5) foster global cooperation on research and technology 
        development, including regional partnerships among water 
        experts to address safe drinking water, sanitation, water 
        resource management, and other water-related issues;
            ``(6) establish regional and cross-border cooperative 
        activities between scientists and specialists that work to 
        share technologies and best practices, mitigate shared water 
        challenges, foster international cooperation, and defuse cross-
        border tensions;
            ``(7) provide grants through the United States Agency for 
        International Development to foster the development, 
        dissemination, and increased and consistent use of low cost and 
        sustainable technologies, such as household water treatment, 
        hand washing stations, and latrines, for providing safe 
        drinking water, sanitation, and hygiene that are suitable for 
        use in high priority countries, particularly in places with 
        limited resources and infrastructure;
            ``(8) in collaboration with the Centers for Disease Control 
        and Prevention, Department of Agriculture, the Environmental 
        Protection Agency, the National Oceanic and Atmospheric 
        Administration, and other agencies, as appropriate, conduct 
        formative and operational research and monitor and evaluate the 
        effectiveness of programs that provide safe drinking water and 
        sanitation; and
            ``(9) integrate efforts to promote safe drinking water, 
        sanitation and hygiene with existing foreign assistance 
        programs, as appropriate, including activities focused on HIV/
        AIDS, malaria, tuberculosis, maternal and child health, food 
        security, and nutritional support.''.

SEC. 9. UPDATED REPORT REGARDING WATER FOR PEACE AND SECURITY.

    Section 11(b) of the Senator Paul Simon Water for the Poor Act of 
2005, as redesignated by section 7, is amended by adding at the end the 
following: ``The report submitted under this subsection shall include 
an assessment of current and likely future political tensions over 
water sources and multidisciplinary assessment of the expected impacts 
of global climate change on water supplies in 10, 25, and 50 years.''.

SEC. 10. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--There are authorized to be appropriated for fiscal 
year 2009 and for each subsequent fiscal year such sums as may be 
necessary to carry out this Act and the amendments made by this Act, 
pursuant to the criteria set forth in the Senator Paul Simon Water for 
the Poor Act of 2005 (Public Law 109-121).
    (b) Use of Funds.--
            (1) General water resource management activities.--Up to 20 
        percent of the amounts appropriated to implement this Act may 
        be used to support general water resource management activities 
        that improve countries' overall water sources.
            (2) Other activities.--Any amounts appropriated to 
        implement this Act that are not used to carry out the 
        activities described in paragraph (1) shall be allocated for 
        activities related to safe drinking water, sanitation, and 
        hygiene.
[A]: Senator Paul Simon Water for the World Act of 2009 - Amends the Foreign Assistance Act of 1961 to direct the Administrator of the United States Agency for International Development (USAID) to establish the Office of Water within the Bureau for Economic Growth, Agriculture, and Trade to: (1) give assistance to provide safe water and sanitation for people worldwide; and (2) be headed by a Director for Safe Water and Sanitation. Outlines the Director's duties.

Requires the Secretary of State, in order to increase the capacity of the Department of State to address international issues regarding safe water, sanitation, integrated river basin management, and other international water programs, to establish a Special Coordinator for International Water. Outlines the Special Coordinator's duties.

Amends the Senator Paul Simon Water for the Poor Act of 2005 to: (1) revise requirements concerning the safe water and sanitation strategy; (2) provide for the establishment of a program to build the capacity of host country institutions and officials responsible for water and sanitation in countries that receive assistance to provide safe water and sanitation under the Foreign Assistance Act of 1961; (3) expand the list of activities that may be supported by assistance furnished by the President for programs in developing countries to provide affordable and equitable access to safe water and sanitation; and (4) require the report regarding water for peace and security to include an assessment of political tensions over water sources and a multidisciplinary assessment of the expected impacts of global climate change on water supplies in 10, 25, and 50 years.


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

    (a) Increase in Maximum Amount of Contribution to Individual 
Retirement Accounts.--
            (1) In general.--Subparagraph (A) of section 219(b)(1) of 
        the Internal Revenue Code of 1986 (relating to maximum amount 
        of deduction) is amended by striking ``$2,000'' and inserting 
        ``the applicable amount''.
            (2) Applicable amount.--Subsection (b) of section 219 of 
        such Code is amended by adding at the end the following new 
        paragraph:
            ``(5) Applicable amount.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `applicable amount' means--
                            ``(i) for any taxable year beginning in 
                        1997, $2,500,
                            ``(ii) for any taxable year beginning after 
                        1997 and before 2006, the applicable amount 
                        determined under this paragraph for the 
                        preceding taxable year, increased by $500, and
                            ``(iii) for any taxable year beginning 
                        after 2005, $7,000.
                    ``(B) Inflation adjustment.--In the case of a 
                taxable year beginning in a calendar year after 2006, 
                the $7,000 amount contained in subparagraph (A)(iii) 
                shall be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment under 
                        section 1(f)(3) for the calendar year in which 
                        the taxable year begins, determined by 
                        substituting `calendar year 2005' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10, such amount shall be rounded 
                to the nearest multiple of $10.''
    (b) Increase of Amounts at Which Phase-Out Of Deduction For IRA 
Contributions Begins.--
            (1) In general.--Clauses (i) and (ii) of section 
        219(g)(3)(B) of such Code (relating to limitation on deduction 
        for active participants in certain pension plans) are amended 
        to read as follows:
                            ``(i) in the case of a taxpayer filing a 
                        joint return--
                                    ``(I) for taxable years beginning 
                                in 1997, $50,000,
                                    ``(II) for taxable years beginning 
                                after 1997 and before 2003, the 
                                applicable dollar amount determined 
                                under this subclause for the preceding 
                                taxable year, increased by $10,000, and
                                    ``(III) for taxable years beginning 
                                after 2002, $110,000.
                            ``(ii) in the case of any other taxpayer 
                        (other than a married individual filing a 
                        separate return)--
                                    ``(I) for taxable years beginning 
                                in 1997, $30,000,
                                    ``(II) for taxable years beginning 
                                after 1997 and before 2003, the 
                                applicable dollar amount determined 
                                under this subclause for the preceding 
                                taxable year, increased by $5,000, and
                                    ``(III) for taxable years beginning 
                                after 2002, $60,000, and''
            (2) Inflation adjustment.--Paragraph (3) of section 219(g) 
        of such Code is amended by adding at the end the following new 
        subparagraph:
                    ``(C) Inflation adjustment.--In the case of a 
                taxable year beginning in a calendar year after 2003, 
                the $110,000 amount contained in subparagraph 
                (B)(i)(III) and the $60,000 amount contained in 
                subparagraph (B)(ii)(III) shall each be increased by an 
                amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment under 
                        section 1(f)(3) for the calendar year in which 
                        the taxable year begins, determined by 
                        substituting `calendar year 2004' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $100, such amount shall be rounded 
                to the nearest multiple of $100.''
    (c) Conforming Amendments.--
            (1) Paragraph (1) of section 408(a) of such Code is amended 
        by striking ``$2,000'' and inserting ``the applicable amount 
        (as in effect under section 219(b) for such taxable year)''.
            (2) Subparagraph (B) of section 408(b)(2) of such Code is 
        amended by striking ``$2,000'' and inserting ``the applicable 
        amount in effect under section 219(b) for the taxable year of 
        such individual''.
            (3) Subsection (b) of section 408 of such Code is amended 
        in the last sentence by striking `$2,000'' and inserting ``the 
        applicable amount in effect under section 219(b) for such 
        taxable year''.
            (4) Subparagraph (A) of section 408(d)(5) of such Code is 
        amended by striking ``dollar amount'' and inserting 
        ``applicable amount''.
            (5) Subsection (j) of section 408 of such Code is amended 
        by striking ``$2,000'' and inserting ``applicable''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1996.

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

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


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Sunlight for Unaccountable Non-
profits (SUN) Act''.

SEC. 2. RETURN INFORMATION OF CERTAIN TAX-EXEMPT ORGANIZATIONS 
              AVAILABLE IN A SEARCHABLE FORMAT.

    (a) In General.--Section 6104(b) of the Internal Revenue Code of 
1986 is amended by striking ``made available to the public at such time 
and in such places as the Secretary may prescribe.'' and inserting 
``made available to the public at no charge and in an open, structured 
data format that is processable by computers with the information easy 
to find, access, reuse, and download in bulk.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to returns required to be filed after the date of the enactment of this 
Act.

SEC. 3. AUTHORITY TO DISCLOSE CONTRIBUTORS TO CERTAIN TAX-EXEMPT 
              ORGANIZATIONS.

    (a) In General.--Section 6104(b) of the Internal Revenue Code of 
1986 is amended by striking ``Nothing in this subsection shall 
authorize the Secretary to disclose the name and address of any 
contributor to any organization'' and inserting ``In the case of any 
applicable organization or trust, such information shall include the 
name and address of any qualified contributor to such organization 
which is required to be included on the return and the total 
contributions of such qualified contributor, but nothing in this 
subsection shall authorize the Secretary to disclose the name or 
address of any other contributor to such organization or any 
contributor to any other organization''.
    (b) Definitions.--Section 6104(b) of such Code is amended--
            (1) by striking ``The information'' and inserting the 
        following:
            ``(1) In general.--The information'', and
            (2) by adding at the end the following new paragraph:
            ``(2) Definitions.--For purposes of paragraph (1)--
                    ``(A) Applicable organization or trust.--The term 
                `applicable organization or trust' means any 
                organization or trust which--
                            ``(i) indicates on an application (or 
                        amendment to an application) for recognition of 
                        exemption from tax under section 501(a) that 
                        such organization has or plans to spend money 
                        attempting to influence the selection, 
                        nomination, election, or appointment of any 
                        person to a public office,
                            ``(ii) asserts on a return that such 
                        organization participated in, or intervened in 
                        (including through the publishing or 
                        distributing of statements), a political 
                        campaign on behalf of, or in opposition to, any 
                        candidate for public office,
                            ``(iii) has filed, or was required to file, 
                        a statement or report under subsection (c) or 
                        (g) of section 304 of the Federal Election 
                        Campaign Act of 1974 with respect to 
                        independent expenditures made during the 
                        taxable year, or
                            ``(iv) has filed, or was required to file, 
                        a statement under section 304(f) of such Act 
                        with respect to disbursements for 
                        electioneering communications made during the 
                        taxable year.
                    ``(B) Qualified contributor.--The term `qualified 
                contributor' means, with respect to any applicable 
                organization or trust, any person who made aggregate 
                contributions (in money or other property) to such 
                applicable organization or trust during the taxable 
                year in an amount valued at $5,000 or more.''.
    (c) Conforming Amendment.--Section 6104(d)(3)(A) of such Code is 
amended by striking the first sentence and inserting the following: 
``In the case of any applicable organization or trust (as defined in 
subsection (b)(2)(A)), any copies of annual returns provided under 
paragraph (1) shall include information relating to the name and 
address of any qualified contributor (as defined in subsection 
(b)(2)(B)) to such organization and the total contributions of such 
qualified contributor, but nothing in such paragraph shall require the 
disclosure of the name or address of any other contributor to such 
organization or any contributor to any other organization (other than a 
private foundation (within the meaning of section 509(a)) or political 
organization exempt from taxation under section 527).''.
    (d) Effective Date.--The amendments made by this section shall 
apply to returns required to be filed after the date of the enactment 
of this Act.
[A]:
Sunlight for Unaccountable Non-profits (SUN) Act  Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2)&nbsp;the disclosure of the names and addresses of contributors of $5,000 or more&nbsp;to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.