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

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Civil War Sesquicentennial 
Commission Act''.

SEC. 2. PURPOSE.

    The purpose of this Act is to establish a Civil War 
Sesquicentennial Commemoration Commission to--
            (1) ensure a suitable national observance of the 
        sesquicentennial of the Civil War that includes recognition of 
        the historic, social, legal, cultural, and political forces 
        that--
                    (A) brought about the Civil War; and
                    (B) influenced the course and outcomes of the Civil 
                War;
            (2) explore the causes of the Civil War to gain a better 
        understanding of the reasons that the democratic framework of 
        the United States failed to resolve the sectional issues 
        without resorting to war;
            (3) fully examine and reflect on the consequences of the 
        Civil War, which Congress directed the National Park Service to 
        address in National Park Service programs and materials 
        beginning in 1999, including consequences such as--
                    (A) the Reconstruction era and the aftermath of 
                that era;
                    (B) the economic devastation of the entire South as 
                a result of long-term post-war policies;
                    (C) the concomitant constriction of equal rights 
                for African-American citizens; and
                    (D) the ultimate economic recovery of the region 
                and the extension of civil rights for the descendants 
                of enslaved peoples almost a century later;
            (4) assist States and national organizations with programs 
        and activities for the observance of the sesquicentennial of 
        the Civil War;
            (5) assist in ensuring that any observance of the 
        sesquicentennial of the Civil War is inclusive and 
        appropriately recognizes the experiences and points of view of 
        all people affected by the Civil War; and
            (6) provide assistance for the development of programs, 
        projects, and activities on the Civil War that have lasting 
        educational and preservation value.

SEC. 3. CIVIL WAR SESQUICENTENNIAL COMMEMORATION COMMISSION.

    The Secretary of the Interior shall establish a commission to be 
known as the Civil War Sesquicentennial Commemoration Commission 
(referred to in this Act as the ``Commission'').

SEC. 4. COMPOSITION OF THE COMMISSION.

    (a) In General.--The Commission shall be composed of 25 members as 
follows:
            (1) Government members.--The Commission shall include--
                    (A) 2 Members of the Senate appointed by the 
                President pro tempore of the Senate, in consultation 
                with the majority leader and the minority leader of the 
                Senate;
                    (B) 2 Members of the House of Representatives 
                appointed by the Speaker of the House of 
                Representatives, in consultation with the minority 
                leader of the House of Representatives;
                    (C) the Secretary of the Interior or the designee 
                of the Secretary;
                    (D) the Secretary of the Smithsonian Institution, 
                or the designee of the Secretary;
                    (E) the Secretary of Education, or the designee of 
                the Secretary;
                    (F) the Secretary of Defense, or the designee of 
                the Secretary;
                    (G) the Chairman of the National Endowment for the 
                Humanities, or the designee of the Chairman;
                    (H) the Chairman of the National Endowment for the 
                Arts, or the designee of the Chairman;
                    (I) the Archivist of the United States, or the 
                designee of the Archivist;
                    (J) the Librarian of Congress, or the designee of 
                the Librarian; and
                    (K) the Director of the National Park Service, or 
                the designee of the Director.
            (2) Private members.--The Commission shall include--
                    (A) 3 members appointed by the President from among 
                individuals who are representative of the corporate 
                community and nonprofit community; and
                    (B) 9 individuals, appointed by the President, from 
                among persons who by reason of education, training, and 
                experience, are experts on the Antebellum, Civil War, 
                and Reconstruction eras and the preservation, 
                interpretation, and presentation of those eras to the 
                public, including--
                            (i) 5 individuals with expertise in history 
                        or related academic disciplines germane to the 
                        Civil War, including--
                                    (I) individuals representing the 
                                museum community, in particular history 
                                museums and historical societies, such 
                                as the National Civil War Museum;
                                    (II) individuals with expertise in 
                                art history, historic preservation, or 
                                a related field;
                                    (III) individuals with expertise in 
                                anthropology, cultural geography, 
                                sociology, or a related field; and
                                    (IV) individuals with expertise in 
                                political science, law, economics, or a 
                                related field;
                            (ii) 1 individual with expertise in the 
                        preservation of Civil War historic sites and 
                        battlefields; and
                            (iii) 3 individuals representing State 
                        Civil War sesquicentennial efforts.
    (b) Terms.--
            (1) Government members.--If any member of the Commission 
        who was appointed as an officer under subsection (a)(1) leaves 
        that office, the member may continue as a member of the 
        Commission for not longer than the 30-day period beginning on 
        the date on which the member leaves the office.
            (2) Private members.--Private members appointed under 
        subsection (a)(2) shall be appointed for the life of the 
        Commission.
    (c) Vacancies.--Any vacancy in the Commission shall not affect its 
powers, and shall be filled in the same manner as the original 
appointment.
    (d) Initial Appointments.--The appointment of the members of the 
Commission shall be made not later than 60 days after the date of 
enactment of this Act.

SEC. 5. GENERAL PROVISIONS.

    (a) Meetings.--
            (1) Initial meeting.--Not later than 60 days after the date 
        on which all members of the Commission have been appointed, the 
        members appointed under subparagraphs (A) and (B) of section 
        4(a)(2) shall call the first meeting of the Commission.
            (2) Subsequent meetings.--The Commission shall hold 
        subsequent meetings at the call of the chairperson.
    (b) Chairperson and Vice Chairperson.--At the initial meeting, the 
Commission shall elect a Chairperson and Vice Chairperson from among 
its voting members.
    (c) Quorum.--A majority of voting members shall constitute a 
quorum, but a lesser number may hold meetings.
    (d) Voting.--
            (1) In general.--The Commission shall act only on an 
        affirmative vote of a majority of the voting members of the 
        Commission.
            (2) Nonvoting members.--The individuals appointed under 
        subparagraphs (A) and (B) of section 4(a)(1) shall be nonvoting 
        members, and shall serve only in an advisory capacity.

SEC. 6. DUTIES OF THE COMMISSION.

    (a) Activities Related to the Sesquicentennial.--The Commission 
shall--
            (1) plan, develop, and carry out programs and activities 
        appropriate to commemorate the sesquicentennial of the Civil 
        War, including activities in recognition of the historic, 
        social, legal, cultural, and political forces that--
                    (A) caused the Civil War; and
                    (B) influenced the course and outcomes of the Civil 
                War;
            (2) encourage interdisciplinary examination of the Civil 
        War;
            (3) facilitate and promote Civil War-related activities 
        throughout the United States;
            (4) encourage civic, historical, educational, economic, 
        preservation, and other organizations throughout the United 
        States to organize and participate in activities to expand the 
        understanding and appreciation of the significance of the Civil 
        War;
            (5) coordinate and facilitate the public distribution of 
        scholarly research, publications, and interpretations of the 
        Civil War through institutions such as the Virginia Center for 
        Digital History at the University of Virginia, the Valley of 
        the Shadow, Center for Study of the American South at the 
        University of North Carolina, and the Center for the Study of 
        Southern Culture at the University of Mississippi;
            (6) coordinate with, and provide technical assistance to, 
        States, units of local government, and nonprofit organizations 
        (including State and local sesquicentennial commemoration 
        entities) to further the commemoration of the sesquicentennial 
        of the Civil War;
            (7) coordinate and facilitate commemoration activities of 
        Federal agencies relating to the sesquicentennial of the Civil 
        War;
            (8) develop programs and facilities to ensure that the 
        sesquicentennial commemoration of the Civil War results in a 
        positive legacy and long-term public benefit;
            (9) encourage and facilitate the preservation of Civil War-
        related historic sites and battlefields as a lasting legacy of 
        the sesquicentennial commemoration;
            (10) plan, develop, and carry out programs and activities 
        to use funds raised from individuals, foundations, and 
        corporations for sesquicentennial activities at the national 
        level;
            (11) at the election of the Commission, provide funds to 
        State and local programs to carry out activities that advance 
        the goals of the Commission; and
            (12) encourage the development and conduct of programs 
        designed to involve the international community in activities 
        that commemorate the Civil War.
    (b) Plans and Report.--
            (1) Strategic plan and annual performance plans.--The 
        Commission shall prepare a strategic plan in accordance with 
        section 306 of title 5, United States Code, and annual 
        performance plans in accordance with section 1115 of title 31, 
        United States Code, for the activities of the Commission 
        carried out under this Act.
            (2) Reports.--
                    (A) Annual report.--The Commission shall submit to 
                Congress an annual report that contains a list of each 
                gift, bequest, or devise with a value of more than 
                $250, together with the identity of the donor of each 
                such gift, bequest, or devise.
                    (B) Final report.--Not later than December 30, 
                2015, the Commission shall submit to Congress a final 
                report that contains--
                            (i) a summary of activities of the 
                        Commission;
                            (ii) a final accounting of funds received 
                        and expended by the Commission; and
                            (iii) the findings and recommendations of 
                        the Commission.

SEC. 7. GRANT PROGRAM.

    (a) Grants Authorized.--The National Endowment for the Humanities 
shall award grants under this section for the uses described in 
subsection (b).
    (b) Use of Grants.--Grants awarded under this section shall be used 
for appropriate activities relating to the sesquicentennial of the 
Civil War.
    (c) Consideration.--In awarding grants under this section, the 
National Endowment of the Humanities shall consider and give priority 
to programs carried out by institutions of higher education, museums, 
nonprofit organizations, professional associations, or State 
sesquicentennial commissions with a national scope that support the 
duties of the Commission described in section 6, including programs 
that concentrate on the role of African Americans in the Civil War.

SEC. 8. POWERS OF THE COMMISSION.

    The Commission may--
            (1) solicit, accept, use, and dispose of gifts, bequests, 
        or devises of money or other real or personal property for the 
        purpose of aiding or facilitating the work of the Commission;
            (2) appoint any advisory committee as the Commission 
        considers appropriate for the purposes of this Act;
            (3) authorize any voting member or employee of the 
        Commission to take any action that the Commission is authorized 
        to take under this Act;
            (4) procure supplies, services, and property, and make or 
        enter into contracts, leases, or other legal agreements to 
        carry out this Act (except that any contracts, leases, or other 
        legal agreements entered into by the Commission shall not 
        extend beyond the date of the termination of the Commission);
            (5) use the United States mails in the same manner and 
        under the same conditions as other Federal agencies; and
            (6) establish a foundation that is independent from, but 
        affiliated with, the Commission to support, as the Commission 
        determines to be necessary, the efforts of the Commission.

SEC. 9. PERSONNEL MATTERS.

    (a) Compensation of Members.--Members of the Commission, and 
members of any advisory committee appointed under section 8(2), shall 
serve without compensation.
    (b) Travel Expenses.--Members of the Commission, and members of any 
advisory committees appointed under section 8(2), shall be allowed 
travel expenses, including per diem in lieu of subsistence, at rates 
authorized for an employee of an agency under subchapter I of chapter 
57 of title 5, United States Code, while away from the home or regular 
place of business of the member in the performance of the duties of the 
Commission.
    (c) Staff.--
            (1) In general.--The Chairperson of the Commission may, 
        without regard to civil service laws (including regulations), 
        appoint and terminate an executive director and such other 
        additional personnel as are necessary to enable the Commission 
        to perform the duties of the Commission.
            (2) Confirmation of executive director.--The employment of 
        an executive director shall be subject to confirmation by the 
        Commission.
            (3) Compensation.--
                    (A) In general.--Except as provided in subparagraph 
                (B), the Chairperson of the Commission may fix the 
                compensation of the executive director and other 
                personnel without regard to the provisions of chapter 
                51 and subchapter III of chapter 53 of title 5, United 
                States Code, relating to classification of positions 
                and General Schedule pay rates.
                    (B) Maximum rate of pay.--The rate of pay for the 
                executive director and other personnel shall not exceed 
                the rate payable for level V of the Executive Schedule 
                under section 5316 of title 5, United States Code.
    (d) Detail of Government Employees.--
            (1) In general.--At the request of the Commission, the head 
        of any Federal agency may detail, on a reimbursable or 
        nonreimbursable basis, any of the personnel of the agency to 
        the Commission to assist the Commission in carrying out the 
        duties of the Commission under this Act.
            (2) Civil service status.--The detail of an employee under 
        paragraph (1) shall be without interruption or loss of civil 
        service status or privilege.
    (e) Volunteer and Uncompensated Services.--Notwithstanding section 
1342 of title 31, United States Code, the Commission may accept and use 
voluntary and uncompensated services as the Commission determines 
necessary.
    (f) Support Services.--The Director of the National Park Service 
shall provide to the Commission, on a reimbursable basis, such 
administrative support services as the Commission may request.
    (g) Procurement of Temporary and Intermittent Services.--The 
Chairperson of the Commission may procure temporary and intermittent 
services under section 3109(b) of title 5, United States Code, at daily 
rates for individuals which do not exceed the daily equivalent of the 
annual rate of basic pay prescribed for level V of the Executive 
Schedule under section 5316 of that title.
    (h) FACA Nonapplicability.--Section 14(b) of the Federal Advisory 
Committee Act (5 U.S.C. App.) shall not apply to the Commission.
    (i) Termination.--The Commission shall terminate on the date that 
is 90 days after the date on which the Commission submits its report 
under section 6(b)(2).

SEC. 10. AUDIT OF COMMISSION.

    The Inspector General of the Department of the Interior shall 
perform an annual audit of the Commission and shall make the results of 
the audit available to the public.

SEC. 11. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--There is authorized to be appropriated to carry 
out this Act (other than section 7) $500,000 for each of fiscal years 
2012 through 2016.
    (b) Grants.--There is authorized to be appropriated $3,500,000 to 
the National Endowment for the Humanities to provide grants under 
section 7, to remain available until expended.
Example Output: Civil War Sesquicentennial Commission Act - Directs the Secretary of the Interior to establish a Civil War Sesquicentennial Commemoration Commission to plan, develop, and carry out programs and activities appropriate to commemorate the sesquicentennial of the Civil War, and to carry out other specified duties.

 Directs the National Endowment for the Humanities to award grants for appropriate activities relating to the Civil War sesquicentennial, and to consider and give priority to programs carried out by institutions of higher education, museums, nonprofit organizations, professional associations, or state sesquicentennial commissions that support the duties of the Commission, including those that concentrate on the role of African Americans in the Civil War.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``21st Century Community Learning 
Centers Act''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) a local public school often serves as a center for the 
        delivery of education and human resources for all members of a 
        community;
            (2) public schools, primarily in rural and inner city 
        communities, should collaborate with other public and nonprofit 
        agencies and organizations, local businesses, educational 
        entities (such as vocational and adult education programs, 
        school to work programs, community colleges, and universities), 
        recreational, cultural, and other community and human service 
        entities for the purpose of meeting the needs and expanding the 
        opportunities available to the residents of the communities 
        served by such schools;
            (3) by using school facilities, equipment, and resources, 
        communities can promote a more efficient use of public 
        education facilities, especially in rural and inner city areas 
        where limited financial resources have enhanced the necessity 
        for local public schools to become social service centers;
            (4) the high technology, global economy of the 21st century 
        will require lifelong learning to keep America's workforce 
        competitive and successful, local public schools should provide 
        centers for lifelong learning and educational opportunities for 
        individuals of all ages; and
            (5) 21st Century Community Learning Centers enable the 
        entire community to develop an education strategy that 
        addresses the educational needs of all members of local 
        communities.

SEC. 3. PROGRAM AUTHORIZATION AND DISTRIBUTION.

    (a) Grants by the Secretary.--The Secretary is authorized in 
accordance with the provisions of this subsection to make grants to 
rural and inner city schools or consortia thereof to plan, implement, 
or to expand projects that benefit the educational, health, social 
service, cultural, and recreational needs of a rural or inner city 
community.
            (1) No school or consortia thereof shall receive a grant 
        award of less than $50,000 in each fiscal year; and
            (2) such grant projects do not exceed a 3-year period.
    (b) Application.--To be eligible to receive funds under this Act, a 
school or consortia thereof shall submit an application to the 
Secretary of Education at such time and in such manner as the Secretary 
may reasonably prescribe, that shall include--
            (1) a comprehensive local plan that enables such school to 
        serve as a center for the delivery of education and human 
        resources for members of a community; and
            (2) an initial evaluation of needs, available resources, 
        and goals and objectives for the proposed community education 
        program to determine programs that will be developed to address 
        these needs:
                    (A) A mechanism to disseminate information in a 
                manner that is understandable and accessible to the 
                community.
                    (B) Identification of Federal, State, and local 
                programs to be merged or coordinated so that public 
                resources may be maximized.
                    (C) A description of the collaborative efforts of 
                community-based organizations, related public agencies, 
                businesses, or other appropriate organizations.
                    (D) A description of how the school will assist as 
                a delivery center for existing and new services, 
                especially inter-active telecommunication used for 
                education and professional training.
                    (E) The establishment of a facility utilization 
                policy that specifically states rules and regulations 
                for building and equipment use and supervision 
                guidelines.
    (c) Priority.--The Secretary shall give priority to applications 
that offer a broad selection of services that address the needs of the 
community.

SEC. 4. USES OF FUNDS.

    (a) Authorized Programs.--Grants awarded under this Act may be used 
to plan, implement, or expand community learning centers which shall 
include not less than 4 of the following activities:
            (1) Literacy education programs.
            (2) Senior citizen programs.
            (3) Children's day care services.
            (4) Integrated education, health, social service, 
        recreational, or cultural programs.
            (5) Summer and weekend school programs in conjunction with 
        summer recreation programs.
            (6) Nutrition, health, and/or physical therapy.
            (7) Expanded library service hours to serve community 
        needs.
            (8) Telecommunications and technology education programs 
        for all ages.
            (9) Parenting skills education programs.
            (10) Support and training for child day care providers.
            (11) Employment counseling, training, and placement.
            (12) Services for students who withdraw from school before 
        graduating high school, regardless of age.
            (13) Services for individuals who are either physically or 
        mentally challenged.

SEC. 5. AWARD OF GRANTS.

    (a) In General.--In approving grants under this part, the Secretary 
shall assure an equitable distribution of assistance among the States, 
among urban and rural areas of the United States, and among urban and 
rural areas of a State.
    (b) Grant Period--Grants may be awarded for a period not to exceed 
3 years.

SEC. 6. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``Community Learning Center'' means the 
        provision of educational, recreational, health, and social 
        service programs for residents of all ages of a local community 
        in public school buildings, primarily in rural and inner city 
        areas, operated by the local educational agency in conjunction 
        with local governmental agencies, businesses, vocational 
        education programs, community colleges, universities, and 
        cultural, recreational, and other community and human service 
        entities; and
            (2) the term ``Secretary'' means the Secretary of 
        Education.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated $25,000,000 for fiscal year 
1995 and such sums as may be necessary for each of the fiscal years 
1996 through 1999.
Example Output: 21st Century Community Learning Centers Act - Directs the Secretary of Education to make grants to rural and inner city schools or consortia for projects that benefit the educational, health, social security, cultural, and recreational needs of rural or inner city communities. 
Authorizes appropriations.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Family Act of 2017''.

SEC. 2. ESTABLISHMENT OF FULLY REFUNDABLE CHILD TAX CREDIT.

    (a) Elimination of Existing Child Tax Credit.--Subpart A of part IV 
of subchapter A of chapter 1 of subtitle A of the Internal Revenue Code 
of 1986 is amended by striking section 24.
    (b) Establishment of Fully Refundable Child Tax Credit.--Subpart C 
of part IV of subchapter A of chapter 1 of subtitle A of such Code is 
amended by inserting after section 36B the following new section:

``SEC. 36C. CHILD TAX CREDIT.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year an amount 
equal to the sum of--
            ``(1) with respect to each qualifying child of the taxpayer 
        who has attained 6 years of age before the close of such 
        taxable year and for which the taxpayer is allowed a deduction 
        under section 151, an amount equal to $3,000, and
            ``(2) with respect to each qualifying child of the taxpayer 
        who has not attained 6 years of age before the close of such 
        taxable year and for which the taxpayer is allowed a deduction 
        under section 151, an amount equal to 120 percent of the dollar 
        amount in paragraph (1).
    ``(b) Limitation.--
            ``(1) In general.--The amount of the credit allowable under 
        subsection (a) shall be reduced (but not below zero) by the 
        applicable amount for each $1,000 (or fraction thereof) by 
        which the taxpayer's modified adjusted gross income exceeds the 
        threshold amount. For purposes of the preceding sentence, the 
        term `modified adjusted gross income' means adjusted gross 
        income increased by any amount excluded from gross income under 
        section 911, 931, or 933.
            ``(2) Threshold amount.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `threshold amount' means--
                            ``(i) $110,000 in the case of a joint 
                        return,
                            ``(ii) $75,000 in the case of an individual 
                        who is not married, and
                            ``(iii) $55,000 in the case of a married 
                        individual filing a separate return.
                    ``(B) Marital status.--For purposes of this 
                paragraph, marital status shall be determined under 
                section 7703.
            ``(3) Applicable amount.--For purposes of paragraph (1), 
        the term `applicable amount' means an amount equal to the 
        quotient of--
                    ``(A) the amount of the credit allowable under 
                subsection (a), as determined without regard to this 
                subsection, divided by
                    ``(B) an amount equal to the product of--
                            ``(i) $20, multiplied by
                            ``(ii) the total number of qualifying 
                        children of the taxpayer.
    ``(c) Qualifying Child.--
            ``(1) In general.--In this section, the term `qualifying 
        child' means a qualifying child of the taxpayer (as defined in 
        section 152(c)) who has not attained 19 years of age.
            ``(2) Exception for certain non-citizens.--The term 
        `qualifying child' shall not include any individual who would 
        not be a dependent if subparagraph (A) of section 152(b)(3) 
        were applied without regard to all that follows `resident of 
        the United States'.
    ``(d) Inflation Adjustment.--
            ``(1) In general.--In the case of any taxable year 
        beginning after 2017, the $3,000 amount in subsection (a)(1) 
        shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost of living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins determined by substituting 
                `calendar year 2016' for `calendar year 1992' in 
                subparagraph (B) thereof.
            ``(2) Rounding.--If any increase determined under paragraph 
        (1) is not a multiple of $50, such increase shall be rounded to 
        the nearest multiple of $50.
    ``(e) Identification Requirements.--
            ``(1) Qualifying child identification requirement.--No 
        credit shall be allowed under this section to a taxpayer with 
        respect to any qualifying child unless the taxpayer includes 
        the name and taxpayer identification number of such qualifying 
        child on the return of tax for the taxable year and such 
        taxpayer identification number was issued on or before the due 
        date for filing such return.
            ``(2) Taxpayer identification requirement.--No credit shall 
        be allowed under this section if the identifying number of the 
        taxpayer was issued after the due date for filing the return 
        for the taxable year.
    ``(f) Taxable Year Must Be Full Taxable Year.--Except in the case 
of a taxable year closed by reason of the death of the taxpayer, no 
credit shall be allowable under this section in the case of a taxable 
year covering a period of less than 12 months.
    ``(g) Restrictions on Taxpayers Who Improperly Claimed Credit in 
Prior Year.--
            ``(1) Taxpayers making prior fraudulent or reckless 
        claims.--
                    ``(A) In general.--No credit shall be allowed under 
                this section for any taxable year in the disallowance 
                period.
                    ``(B) Disallowance period.--For purposes of 
                subparagraph (A), the disallowance period is--
                            ``(i) the period of 10 taxable years after 
                        the most recent taxable year for which there 
                        was a final determination that the taxpayer's 
                        claim of credit under this section was due to 
                        fraud, and
                            ``(ii) the period of 2 taxable years after 
                        the most recent taxable year for which there 
                        was a final determination that the taxpayer's 
                        claim of credit under this section was due to 
                        reckless or intentional disregard of rules and 
                        regulations (but not due to fraud).
            ``(2) Taxpayers making improper prior claims.--In the case 
        of a taxpayer who is denied credit under this section for any 
        taxable year as a result of the deficiency procedures under 
        subchapter B of chapter 63, no credit shall be allowed under 
        this section for any subsequent taxable year unless the 
        taxpayer provides such information as the Secretary may require 
        to demonstrate eligibility for such credit.
    ``(h) Reconciliation of Credit and Advance Credit.--
            ``(1) In general.--The amount of the credit allowed under 
        this section for any taxable year shall be reduced (but not 
        below zero) by the aggregate amount of any advance payments of 
        such credit under section 7527A for such taxable year.
            ``(2) Excess advance payments.--If the aggregate amount of 
        advance payments under section 7527A for the taxable year 
        exceed the amount of the credit allowed under this section for 
        such taxable year (determined without regard to paragraph (1)), 
        the tax imposed by this chapter for such taxable year shall be 
        increased by the amount of such excess''.
    (c) Advance Payment of Credit.--Chapter 77 of the Internal Revenue 
Code of 1986 is amended by inserting after section 7527 the following 
new section:

``SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.

    ``(a) In General.--As soon as practicable and not later than 1 year 
after the date of the enactment of this section, the Secretary shall 
establish a program for making advance payments of the credit allowed 
under section 36C on a monthly basis (determined without regard to 
subsection (h)(1) of such section), or as frequently as the Secretary 
determines to be administratively feasible, to taxpayers allowed such 
credit.
    ``(b) Limitation.--
            ``(1) In general.--The Secretary may make payments under 
        subsection (a) only to the extent that the total amount of such 
        payments made to any taxpayer during the taxable year does not 
        exceed an amount equal to the excess, if any, of--
                    ``(A) subject to paragraph (2), the amount 
                determined under subsection (a) of section 36C with 
                respect to such taxpayer (determined without regard to 
                subsection (h) of such section) for such taxable year, 
                over
                    ``(B) the estimated tax imposed by subtitle A, as 
                reduced by the credits allowable under subparts A and C 
                (with the exception of section 36C) of such part IV, 
                with respect to such taxpayer for such taxable year, as 
                determined in such manner as the Secretary deems 
                appropriate.
            ``(2) Application of threshold amount limitation.--The 
        program described in subsection (a) shall make reasonable 
        efforts to apply the limitation of section 36C(b) with respect 
        to payments made under such program.''.
    (d) Conforming Amendments.--
            (1) The table of sections for subpart A of part IV of 
        subchapter A of chapter 1 of subtitle A of the Internal Revenue 
        Code of 1986 is amended by striking the item relating to 
        section 24.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of subtitle A of such Code is amended 
        by inserting after the item relating to section 36B the 
        following:

``Sec. 36C. Child tax credit.''.
            (3) The table of sections for chapter 77 of such Code is 
        amended by inserting after the item relating to section 7527 
        the following new item:

``Sec. 7527A. Advance payment of child tax credit.''.
            (4) Subparagraph (B) of section 45R(f)(3) of such Code is 
        amended to read as follows:
                    ``(B) Special rule.--Any amounts paid pursuant to 
                an agreement under section 3121(l) (relating to 
                agreements entered into by American employers with 
                respect to foreign affiliates) which are equivalent to 
                the taxes referred to in subparagraph (A) shall be 
                treated as taxes referred to in such subparagraph.''.
            (5) Section 152(f)(6)(B)(ii) of such Code is amended by 
        striking ``section 24'' and inserting ``section 36C''.
            (6) Paragraph (26) of section 501(c) of such Code is 
        amended in the flush matter at the end by striking ``section 
        24(c))'' and inserting ``section 36C(c)) who has not attained 
        17 years of age''.
            (7) Section 6211(b)(4)(A) of such Code is amended--
                    (A) by striking ``24(d),'', and
                    (B) by inserting ``36C,'' after ``36B,''.
            (8) Section 6213(g)(2) of such Code is amended--
                    (A) in subparagraph (I), by striking ``section 
                24(e)'' and inserting ``section 36C(e)'', and
                    (B) in subparagraph (L), by striking ``24, or 32'' 
                and inserting ``32, or 36C''.
            (9) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36C,'' after ``36B,''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.
Example Output:
American Family Act of 2017  This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) make the credit fully refundable, (2) increase the amount of the credit and allow an additional credit for children who are under six years of age, (3) require the amount of the credit to be adjusted annually for inflation after 2017, and (4) require the Department of the Treasury to establish a program for making advance payments of the credit on a monthly basis.