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 Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Childrens' Media Protection Act of 
1995''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) On average, a child in the United States is exposed to 
        27 hours of television each week, and some children are exposed 
        to as much as 11 hours of television each day.
            (2) The average American child watches 8,000 murders and 
        100,000 acts of other violence on television by the time the 
        child completes elementary school.
            (3) By the age of 18 years, the average American teenager 
        has watched 200,000 acts of violence on television, including 
        40,000 murders.
            (4) The Times Mirror Center reports that a recent poll of 
        Americans indicates that 72 percent of the American people 
        believe that there is too much violence on television, and, 
        according to a survey by U.S. News and World Report dated May 
        1994, 91 percent of American voters believe that mayhem in the 
        media contributes to violence in real life.
            (5) On several occasions since 1975, The Journal of the 
        American Medical Association has alerted the medical community 
        to the adverse effects of televised violence on child 
        development, including an increase in the level of aggressive 
        behavior and violent behavior among children who view it.
            (6) The National Commission on Children recommended in 1991 
        that producers of television programs exercise greater 
        restraint in the content of programming for children.
            (7) A report of the Harry Frank Guggenheim Foundation, 
        dated May 1993, indicates that there is an irrefutable 
        connection between the amount of violence depicted in the 
        television programs watched by children and increased 
        aggressive behavior among children.
            (8) It is in the National interest that parents be 
        empowered with the technology to block the viewing of 
        television programs whose content is overly violent or 
        objectionable for other reasons.
            (9) Technology currently exists to permit the manufacture 
        of television receivers that are capable of permitting parents 
        to block television programs having violent or otherwise 
        objectionable content.

SEC. 3. ESTABLISHMENT OF TELEVISION VIOLENCE RATING CODE.

    Section 303 of the Communications Act of 1934 (47 U.S.C. 303) is 
amended by adding at the end the following:
    ``(v) Prescribe, in consultation with television broadcasters, 
cable operators, appropriate public interest groups, and interested 
individuals from the private sector, rules for rating the level of 
violence in television programming, including rules for the 
transmission by television broadcast systems and cable systems of 
signals containing specifications for blocking violent programming.''.

SEC. 4. REQUIREMENT FOR MANUFACTURE OF TELEVISIONS THAT BLOCK PROGRAMS.

    Section 303 of the Communications Act of 1934 (47 U.S.C. 303), as 
amended by section 3, is further amended by adding at the end the 
following:
    ``(w) Require, in the case of apparatus designed to receive 
television signals that are manufactured in the United States or 
imported for use in the United States and that have a picture screen 13 
inches or greater in size (measured diagonally), that such apparatus--
            ``(1) be equipped with circuitry designed to enable viewers 
        to block the display of channels, programs, and time slots; and
            ``(2) enable viewers to block display of all programs with 
        a common rating.''.

SEC. 5. SHIPPING OR IMPORTING OF TELEVISIONS THAT BLOCK PROGRAMS.

    (a) Regulations.--Section 330 of the Communications Act of 1934 (47 
U.S.C. 330) is amended--
            (1) by redesignating subsection (c) as subsection (d); and
            (2) by adding after subsection (b) the following new 
        subsection (c):
    ``(c)(1) Except as provided in paragraph (2), no person shall ship 
in interstate commerce, manufacture, assemble, or import from any 
foreign country into the United States any apparatus described in 
section 303(w) of this Act except in accordance with rules prescribed 
by the Commission pursuant to the authority granted by that section.
    ``(2) This subsection shall not apply to carriers transporting 
apparatus referred to in paragraph (1) without trading it.
    ``(3) The rules prescribed by the Commission under this subsection 
shall provide performance standards for blocking technology. Such rules 
shall require that all such apparatus be able to receive the rating 
signals which have been transmitted by way of line 21 of the vertical 
blanking interval and which conform to the signal and blocking 
specifications established by the Commission.
    ``(4) As new video technology is developed, the Commission shall 
take such action as the Commission determines appropriate to ensure 
that blocking service continues to be available to consumers.''.
    (b) Conforming Amendment.--Section 330(d) of such Act, as 
redesignated by subsection (a)(1), is amended by striking ``section 
303(s), and section 303(u)'' and inserting in lieu thereof ``and 
sections 303(s), 303(u), and 303(w)''.

SEC. 6. ELIMINATION OF VIOLENT PROGRAMMING ON TELEVISION DURING CERTAIN 
              HOURS.

    Title I of the Children's Television Act of 1990 (47 U.S.C. 303a et 
seq.) is amended by adding at the end the following:

                  ``prohibition on violent programming

    ``Sec. 105. (a) The Commission shall, within 30 days of the date of 
the enactment of this Act, initiate a rule-making proceeding to 
prescribe a prohibition on the broadcast on commercial television and 
by public telecommunications entities, including the broadcast by cable 
operators, from the hours of 6 a.m. to 10 p.m., inclusive, of 
programming that contains gratuitous violence.
    ``(b) As used in this section:
            ``(1) The term `cable operator' has the meaning given such 
        term in section 602 of the Communications Act of 1934 (47 
        U.S.C. 522).
            ``(2) The term `programming' includes advertisements but 
        does not include bona fide newscasts, bona fide news 
        interviews, bona fide news documentaries, and on-the-spot 
        coverage of bona fide news events.
            ``(3) The term `public telecommunications entity' has the 
        meaning given such term in section 397(12) of the 
        Communications Act of 1934 (47 U.S.C. 397(12)).''.

SEC. 7. BROADCAST ON TELEVISION AND CABLE OF EDUCATIONAL AND 
              INFORMATIONAL PROGRAMMING FOR CHILDREN.

    (a) Broadcast Television.--Section 309 of the Communications Act of 
1934 (47 U.S.C. 309) is amended by adding at the end the following:
    ``(k) Educational and Information Programming for Children.--In 
granting an application for a license for a television broadcasting 
station (including an application for renewal of such a license), the 
Commission shall impose such conditions upon the applicant as the 
Commission requires in order to ensure that the applicant complies 
under the license with the standards for children's television 
programming established under section 102 of the Children's Television 
Act of 1990 (47 U.S.C. 303a) and otherwise serves the educational and 
informational needs of children through its overall programming.''.
    (b) Cable Service.--Part III of title VI of the Communications Act 
of 1934 (47 U.S.C. 541 et seq.) is amended by adding at the end the 
following:

         ``educational and information programming for children

    ``Sec. 629. A franchise, including the renewal of a franchise, may 
not be awarded under this part unless the cable operator to be awarded 
the franchise agrees to comply with the standards for children's 
television programming established under section 102 of the Children's 
Television Act of 1990 (47 U.S.C. 303a) and to otherwise serve the 
educational and informational needs of children in the provision of 
cable service under the franchise.''.
[EX A]: Childrens' Media Protection Act of 1995 - Amends the Communications Act of 1934 to direct the Federal Communications Commission (FCC) to: (1)  prescribe rules for the rating of violence levels in television programming, including rules for the transmission of signals containing specifications for blocking violent programming; and (2) require television sets with picture screens of 13 inches or more to be equipped with blocking circuitry and enable viewers to block display of all programs with a common rating.  Prohibits any person from shipping, manufacturing, assembling, or importing any television not so equipped.  Requires performance standards for blocking technology. 
(Sec. 6) Directs the FCC to initiate a rulemaking proceeding to prescribe a prohibition on the broadcast on commercial television and any public telecommunications entities between six o'clock a.m. and ten o'clock p.m., inclusively, of programming that contains gratuitous violence. 
(Sec. 7) Directs the FCC, in granting an application for a television broadcast license, to impose conditions which ensure that the applicant complies with the standards for children's television programming as established under the Children's Television Act of 1990 and otherwise serves the educational and informational needs of children through its overall programming.  Prohibits a cable franchise award or renewal unless the cable operator complies with such standards.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Judiciary Ethics Reform Act 
of 2006''.

SEC. 2. JUDICIAL EDUCATION FUND.

    (a) Establishment.--Chapter 42 of title 28, United States Code, is 
amended by adding at the end the following:
``Sec. 630. Judicial Education Fund
    ``(a) In this section, the term--
            ``(1) `institution of higher education' has the meaning 
        given under section 101(a) of the Higher Education Act of 1965 
        (20 U.S.C. 1001(a));
            ``(2) `private judicial seminar'--
                    ``(A) means a seminar, symposia, panel discussion, 
                course, or a similar event that provides continuing 
                legal education to judges; and
                    ``(B) does not include--
                            ``(i) seminars that last 1 day or less and 
                        are conducted by, and on the campus of, an 
                        institute of higher education;
                            ``(ii) seminars that last 1 day or less and 
                        are conducted by national bar associations or 
                        State or local bar associations for the benefit 
                        of the bar association membership; or
                            ``(iii) seminars of any length conducted 
                        by, and on the campus of an institute of higher 
                        education or by national bar associations or 
                        State or local bar associations, where a judge 
                        is a presenter and at which judges constitute 
                        less than 25 percent of the participants;
            ``(3) `national bar association' means a national 
        organization that is open to general membership to all members 
        of the bar; and
            ``(4) `State or local bar association' means a State or 
        local organization that is open to general membership to all 
        members of the bar in the specified geographic region.
    ``(b) There is established within the United States Treasury a fund 
to be known as the `Judicial Education Fund' (in this section referred 
to as the `Fund').
    ``(c) Amounts in the Fund may be made available for the payment of 
necessary expenses, including reasonable expenditures for 
transportation, food, lodging, private judicial seminar fees and 
materials, incurred by a judge or justice in attending a private 
judicial seminar approved by the Board of the Federal Judicial Center. 
Necessary expenses shall not include expenditures for recreational 
activities or entertainment other than that provided to all attendees 
as an integral part of the private judicial seminar. Any payment from 
the Fund shall be approved by the Board.
    ``(d) The Board may approve a private judicial seminar after 
submission of information by the sponsor of that private judicial 
seminar that includes--
            ``(1) the content of the private judicial seminar 
        (including a list of presenters, topics, and course materials); 
        and
            ``(2) the litigation activities of the sponsor and the 
        presenters at the private judicial seminar (including the 
        litigation activities of the employer of each presenter) on the 
        topic related to those addressed at the private judicial 
        seminar.
    ``(e) If the Board approves a private judicial seminar, the Board 
shall make the information submitted under subsection (d) relating to 
the private judicial seminar available to judges and the public by 
posting the information on the Internet.
    ``(f) The Judicial Conference shall promulgate guidelines to ensure 
that the Board only approves private judicial seminars that are 
conducted in a manner so as to maintain the public's confidence in an 
unbiased and fair-minded judiciary.
    ``(g) There are authorized to be appropriated for deposit in the 
Fund $2,000,000 for each of fiscal years 2006, 2007, and 2008, to 
remain available until expended.''.
    (b) Technical and Conforming Amendment.--The table of sections for 
chapter 42 of title 28, United States Code, is amended by adding at the 
end the following:

``630. Judicial Education Fund.''.

SEC. 3. PRIVATE JUDICIAL SEMINAR GIFTS PROHIBITED.

    (a) Definitions.--In this section, the term--
            (1) ``institution of higher education'' has the meaning 
        given under section 101(a) of the Higher Education Act of 1965 
        (20 U.S.C. 1001(a));
            (2) ``private judicial seminar''--
                    (A) means a seminar, symposia, panel discussion, 
                course, or a similar event that provides continuing 
                legal education to judges; and
                    (B) does not include--
                            (i) seminars that last 1 day or less and 
                        are conducted by, and on the campus of, an 
                        institute of higher education;
                            (ii) seminars that last 1 day or less and 
                        are conducted by national bar associations or 
                        State or local bar associations for the benefit 
                        of the bar association membership; or
                            (iii) seminars of any length conducted by, 
                        and on the campus of an institute of higher 
                        education or by national bar associations or 
                        State or local bar associations, where a judge 
                        is a presenter and at which judges constitute 
                        less than 25 percent of the participants;
            (3) ``national bar association'' means a national 
        organization that is open to general membership to all members 
        of the bar; and
            (4) ``State or local bar association'' means a State or 
        local organization that is open to general membership to all 
        members of the bar in the specified geographic region.
    (b) In General.--Not later than 240 days after the date of 
enactment of this Act, the Judicial Conference of the United States 
shall promulgate regulations to apply section 7353(a) of title 5, 
United States Code, to prohibit the solicitation or acceptance of 
anything of value in connection with a private judicial seminar.
    (c) Exception.--The prohibition under the regulations promulgated 
under subsection (b) shall not apply if--
            (1) the judge participates in a private judicial seminar as 
        a speaker, panel participant, or otherwise presents 
        information;
            (2) Federal judges are not the primary audience at the 
        private judicial seminar; and
            (3) the thing of value accepted is--
                    (A) reimbursement from the private judicial seminar 
                sponsor of reasonable transportation, food, or lodging 
                expenses on any day on which the judge speaks, 
                participates, or presents information, as applicable;
                    (B) attendance at the private judicial seminar on 
                any day on which the judge speaks, participates, or 
                presents information, as applicable; or
                    (C) anything excluded from the definition of a gift 
                under regulations of the Judicial Conference of the 
                United States under sections 7351 and 7353 of title 5, 
                United States Code, as in effect on the date of 
                enactment of this Act.

SEC. 4. RECUSAL LISTS.

    Section 455 of title 28, United States Code, is amended by adding 
at the end the following:
    ``(g)(1) Each justice, judge, and magistrate of the United States 
shall maintain a list of all financial interests that would require 
disqualification under subsection (b)(4).
    ``(2) Each list maintained under paragraph (1) shall be made 
available to the public at the office of the clerk for the court at 
which a justice, judge, or magistrate is assigned.''.
[EX A]: Federal Judiciary Ethics Reform Act of 2006 - Amends the federal judicial code to: (1) establish within the Treasury a Judicial Education Fund for the payment of necessary expenses incurred by a judge or justice in attending a private judicial seminar approved by the Board of the Federal Judicial Center; and (2) require each justice, judge, and magistrate of the United States to maintain a list (to be made available to the public) of all financial interests that would require disqualification in any proceeding in which his or her impartiality might reasonably be questioned.

Directs the Judicial Conference of the United States to promulgate regulations to prohibit the solicitation or acceptance of anything in value in connection with a private judicial seminar, with specified exceptions.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``NAFTA-Impacted Communities Relief 
Act''.

SEC. 2. DESIGNATION OF AND TAX INCENTIVES FOR NAFTA-IMPACTED 
              COMMUNITIES.

    (a) In General.--Chapter 1 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subchapter:

               ``Subchapter Z--NAFTA-Impacted Communities

``Sec. 1400M. Designation of NAFTA-impacted communities.
``Sec. 1400N. NAFTA-impacted community employment credit.
``Sec. 1400O. Increase in expensing under Section 179.
``Sec. 1400P. NAFTA-impacted community business defined.

``SEC. 1400M. DESIGNATION OF NAFTA-IMPACTED COMMUNITIES.

    ``(a) Designation.--
            ``(1) NAFTA-impacted community.--For purposes of this 
        title, the term `NAFTA-impacted community' means any area--
                    ``(A) which is nominated by one or more local 
                governments and the State or States in which it is 
                located for designation as a community impacted by the 
                North American Free Trade Agreement (hereinafter in 
                this section referred to as a `nominated area'), and
                    ``(B) which the Secretary of Commerce designates as 
                a NAFTA-impacted community, after consultation with--
                            ``(i) in the case of an area in a rural 
                        area, the Secretary of Agriculture;
                            ``(ii) in the case of an area in an urban 
                        area, the Secretary of Housing and Urban 
                        Development; and
                            ``(iii) in the case of an area on an Indian 
                        reservation, the Secretary of the Interior.
            ``(2) Number of designations.--The Secretary of Commerce 
        may designate not more than 35 nominated areas as NAFTA-
        impacted communities.
            ``(3) Areas designated based on degree of loss of jobs 
        resulting from nafta, etc.--Except as otherwise provided in 
        this section, the nominated areas designated as NAFTA-impacted 
        communities under this subsection shall be those nominated 
        areas with the highest average ranking with respect to the 
        criteria described in subsection (c)(3). For purposes of the 
        preceding sentence, an area shall be ranked within each such 
        criterion on the basis of the amount by which the area exceeds 
        such criterion, with the area which exceeds such criterion by 
        the greatest amount given the highest ranking.
            ``(4) Limitation on designations.--
                    ``(A) Publication of regulations.--The Secretary of 
                Commerce shall prescribe by regulation no later than 4 
                months after the date of the enactment of this section, 
                after consultation with the officials described in 
                paragraph (1)(B)--
                            ``(i) the procedures for nominating an area 
                        under paragraph (1)(A),
                            ``(ii) the parameters relating to the size 
                        and population characteristics of a NAFTA-
                        impacted community, and
                            ``(iii) the manner in which nominated areas 
                        will be evaluated based on the criteria 
                        specified in subsection (c).
                    ``(B) Procedural rules.--The Secretary of Commerce 
                shall not make any designation of a nominated area as a 
                NAFTA-impacted community under paragraph (2) unless--
                            ``(i) a nomination regarding such area is 
                        submitted in such a manner and in such form, 
                        and contains such information, as the Secretary 
                        of Commerce shall by regulation prescribe, and
                            ``(ii) the Secretary of Commerce determines 
                        that any information furnished is reasonably 
                        accurate.
            ``(5) Nomination process for indian reservations.--For 
        purposes of this subchapter, in the case of a nominated area on 
        an Indian reservation, the reservation governing body (as 
        determined by the Secretary of the Interior) shall be treated 
        as being both the State and local governments with respect to 
        such area.
    ``(b) Period for Which Designation Is in Effect.--
            ``(1) In general.--Any designation of an area as a NAFTA-
        impacted community shall remain in effect during the period 
        beginning on the date of the designation and ending on the 
        earliest of--
                    ``(A) December 31, 2012,
                    ``(B) the termination date designated by the State 
                and local governments in their nomination, or
                    ``(C) the date the Secretary of Commerce revokes 
                such designation.
            ``(2) Revocation of designation.--The Secretary of Commerce 
        may revoke the designation under this section of an area if the 
        Secretary determines that the loss of jobs and other effects of 
        NAFTA on the area have been substantially alleviated. Such 
        determination shall include, at a minimum, a finding that the 
        unemployment rate in the area is equal to or lower than the 
        national unemployment rate, and a finding that new businesses 
        are being attracted to the area.
    ``(c) Area and Eligibility Requirements.--
            ``(1) In general.--The Secretary of Commerce may designate 
        a nominated area as a NAFTA-impacted community under subsection 
        (a) only if the area meets the requirements of paragraphs (2) 
        and (3) of this subsection.
            ``(2) Area requirements.--For purposes of paragraph (1), a 
        nominated area meets the requirements of this paragraph if--
                    ``(A) the area is within the jurisdiction of one or 
                more local governments,
                    ``(B) the boundary of the area is continuous,
                    ``(C) the area does not include an empowerment zone 
                (as defined in section 1393(b)), and
                    ``(D) the area does not include a renewal community 
                designated under section 1400E.
            ``(3) Eligibility requirements.--
                    ``(A) In general.--For purposes of paragraph (1), a 
                nominated area meets the requirements of this paragraph 
                if the State and the local governments in which it is 
                located certify (and the Secretary of Commerce, after 
                such review of Department of Labor data and other 
                appropriate supporting data as he deems appropriate, 
                accepts such certification) that--
                            ``(i) the unemployment rate in the area, as 
                        determined by the most recent available data, 
                        was at least 1 percentage point above the 
                        national unemployment rate for the period to 
                        which such data relate, and
                            ``(ii) in the case of--
                                    ``(I) a rural area, at least 300 
                                workers who live or work in the area 
                                have been certified as eligible to 
                                apply for NAFTA transitional adjustment 
                                assistance under subchapter D of 
                                chapter 2 of title II of the Trade Act 
                                of 1974 (19 U.S.C. 2341 et seq.), and
                                    ``(II) an urban area, at least 500 
                                workers have been so certified.
                    ``(B) Rural area defined.--For purposes of this 
                section, the term `rural area' means an area--
                            ``(i) which is within a local government 
                        jurisdiction or jurisdictions with a population 
                        of less than 10,000,
                            ``(ii) which is outside of a metropolitan 
                        statistical area (within the meaning of section 
                        143(k)(2)(B)), or
                            ``(iii) which is determined by the 
                        Secretary of Commerce, after consultation with 
                        the Secretary of Agriculture, to be a rural 
                        area.
                    ``(C) Urban area defined.--For purposes of this 
                section, the term `urban area' means any area that is 
                not a rural area.
    ``(d) Coordination With Treatment of Enterprise Communities.--For 
purposes of this title, if there are in effect with respect to the same 
area both--
            ``(1) a designation as a NAFTA-impacted community, and
            ``(2) a designation as an enterprise community,
both of such designations shall be given full effect with respect to 
such area.
    ``(e) Definitions and Special Rules.--For purposes of this 
subchapter, rules similar to the rules of paragraphs (5) and (7) of 
section 1393 shall apply.

``SEC. 1400N. NAFTA-IMPACTED COMMUNITY EMPLOYMENT CREDIT.

    ``(a) Amount of Credit.--For purposes of section 38, the amount of 
the NAFTA-impacted community employment credit determined under this 
section with respect to any employer for any taxable year is 8.5 
percent of the qualified NAFTA-impacted community wages paid or 
incurred during the calendar year which ends with or within such 
taxable year.
    ``(b) Qualified NAFTA-Impacted Community Wages.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified NAFTA-impacted community wages' means any wages paid 
        or incurred by an employer for services performed by an 
        employee while such employee is a qualified NAFTA-impacted 
        community employee.
            ``(2) Only first $15,000 of wages per year taken into 
        account.--With respect to each qualified NAFTA-impacted 
        community employee, the amount of qualified NAFTA-impacted 
        community wages which may be taken into account for a calendar 
        year shall not exceed $15,000.
            ``(3) Coordination with work opportunity credit.--
                    ``(A) In general.--The term `qualified NAFTA-
                impacted community wages' shall not include wages taken 
                into account in determining the credit under section 
                51.
                    ``(B) Coordination with paragraph (2).--The $15,000 
                amount in paragraph (2) shall be reduced for any 
                calendar year by the amount of wages paid or incurred 
                during such year which are taken into account in 
                determining the credit under section 51.
    ``(c) Qualified NAFTA-Impacted Community Employee.--For purposes of 
this section--
            ``(1) In general.--Except as otherwise provided in this 
        subsection, the term `qualified NAFTA-impacted community 
        employee' means, with respect to any period, any employee of an 
        employer if--
                    ``(A) substantially all of the services performed 
                during such period by such employee for such employer 
                are performed within a NAFTA-impacted community in a 
                trade or business of the employer, and
                    ``(B) the principal place of abode of such employee 
                while performing such services is within such NAFTA-
                impacted community.
            ``(2) Other rules.--Rules similar to the rules of 
        paragraphs (2) and (3) of section 1396(d) shall apply.
    ``(d) Other Definitions and Special Rules.--For purposes of this 
section, the rules of section 1397 shall apply.

``SEC. 1400O. INCREASE IN EXPENSING UNDER SECTION 179.

    ``(a) General Rule.--In the case of a NAFTA-impacted community 
business (as defined in section 1400P), for purposes of section 179--
            ``(1) the limitation under section 179(b)(1) shall be 
        increased by the lesser of--
                    ``(A) $10,000, or
                    ``(B) the cost of section 179 property which is 
                qualified NAFTA-impacted property placed in service 
                during the taxable year, and
            ``(2) the amount taken into account under section 179(b)(2) 
        with respect to any section 179 property which is qualified 
        NAFTA-impacted property shall be 50 percent of the cost 
        thereof.
    ``(b) Recapture.--Rules similar to the rules under section 
179(d)(10) shall apply with respect to any qualified NAFTA-impacted 
property which ceases to be used in a NAFTA-impacted community by a 
NAFTA-impacted community business.
    ``(c) Qualified NAFTA-Impacted Property.--For purposes of this 
section--
            ``(1) In general.--The term `qualified NAFTA-impacted 
        property' means section 179 property (as defined in section 
        179(d)) if--
                    ``(A) such property was acquired by the taxpayer 
                after December 31, 2001, and before January 1, 2011, 
                and
                    ``(B) such property would be qualified zone 
                property (as defined in section 1397C) if references to 
                NAFTA-impacted communities were substituted for 
                references to empowerment zones in section 1397C.
            ``(2) Certain rules to apply.--The rules of subsections 
        (a)(2) and (b) of section 1397C shall apply for purposes of 
        this section.

``SEC. 1400P. NAFTA-IMPACTED COMMUNITY BUSINESS DEFINED.

    ``For purposes of this part, the term `NAFTA-impacted community 
business' means any entity or proprietorship which would be a qualified 
business entity or qualified proprietorship under section 1397C if 
references to NAFTA-impacted communities were substituted for 
references to empowerment zones in such section.''.
    (b) Technical and Conforming Amendments.--
            (1) NAFTA-impacted community employment credit part of 
        general business credit.--Subsection (b) of section 38 of such 
        Code (relating to current year business credit) is amended by 
        striking ``plus'' at the end of paragraph (18), by striking the 
        period at the end of paragraph (19) and inserting ``, plus'', 
        and by adding at the end the following new paragraph:
            ``(20) the NAFTA-impacted community employment credit 
        determined under section 1400N(a).''.
            (2) Denial of deduction for portion of wages equal to 
        nafta-impacted community employment credit.--
                    (A) Subsection (a) of section 280C of such Code 
                (relating to rule for employment credits) is amended by 
                striking ``and 1396(a)'' and inserting ``1396(a), and 
                1400N(a)''.
                    (B) Subsection (c) of section 196 of such Code 
                (relating to deduction for certain unused business 
                credits) is amended by striking ``and'' at the end of 
                paragraph (11), by striking the period at the end of 
                paragraph (12) and inserting ``, and'', and by adding 
                at the end the following new paragraph:
            ``(13) the NAFTA-impacted community employment credit 
        determined under section 1400N(a).''.
            (3) Carryovers.--Subsection (c) of section 381 of such Code 
        (relating to carryovers in certain corporate acquisitions) is 
        amended by adding at the end the following new paragraph:
            ``(27) NAFTA-impacted community provisions.--The acquiring 
        corporation shall take into account (to the extent proper to 
        carry out the purposes of this section and subchapter XI, and 
        under such regulations as may be prescribed by the Secretary) 
        the items required to be taken into account for purposes of 
        subchapter XI in respect of the distributor or transferor 
        corporation.''.
    (c) Clerical Amendments.--The table of subchapters for chapter 1 of 
such Code is amended by adding at the end the following new item:
             ``subchapter z. nafta-impacted communities''.

SEC. 3. GRANTS FOR JOB TRAINING ASSISTANCE FOR NAFTA-IMPACTED 
              COMMUNITIES.

    (a) In General.--The Secretary of Labor shall provide grants to 
States that contain NAFTA-impacted communities, as designated under 
section 1400M of the Internal Revenue Code of 1986 (as added by section 
2(a) of this Act), for the purpose of providing sub-grants to nonprofit 
organizations and community or junior colleges in order to provide 
short-term job training courses, courses in entrepreneurism and self-
employment, and other related job training assistance that will promote 
the economic self-sufficiency of individuals located in NAFTA-impacted 
communities.
    (b) Maximum Amount of Grant.--The total amount provided under a 
grant to a State under subsection (a) for a fiscal year may not exceed 
the product of--
            (1) $1,000,000; and
            (2) the number of NAFTA-impacted communities located in the 
        State.
    (c) Authorization of Appropriations.--
            (1) In general.--There are authorized to be appropriated to 
        carry out this section $35,000,000 for each of the fiscal years 
        2006 through 2012.
            (2) Availability.--Amounts appropriated pursuant to the 
        authorization of appropriations under paragraph (1) are 
        authorized to remain available until expended.
[EX A]:
NAFTA-Impacted Communities Relief Act - Amends the Internal Revenue Code to: (1) provide for the designation of communities as impacted by the North American Free Trade Agreement (NAFTA) based upon job loss and unemployment resulting from NAFTA; (2) allow employers in such NAFTA-impacted communities a business tax credit for up to 8.5 percent of wages paid to employees; (3) increase depreciation expensing levels for business assets located in NAFTA-impacted communities; and (4) direct the Secretary of Labor to provide grants to States containing NAFTA-impacted communities for education and job training assistance.