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 ``9/11 Can You Hear Me Now Act''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) After two terrorist attacks it is time to fix the 
        communications system for the New York City Fire Department.
            (2) During its response to the 1993 bombing of the World 
        Trade Center in New York City, the New York City Fire 
        Department's radios did not work in the twin towers of the 
        World Trade Center. The resulting lack of communication 
        complicated operations but did not result in the death of any 
        firefighter.
            (3) Eight years later, on September 11, 2001, the World 
        Trade Center was attacked again and the fire department's radio 
        system failed again.
            (4) Soon before the collapse of Tower One of the World 
        Trade Center, fire department officials tried in vain to radio 
        firefighters to evacuate the building.
            (5) The firefighters' radio system failed the firefighters 
        in Tower One and as a result many were not able to receive this 
        warning. The failure of the radio system was largely 
        responsible for the death of many of the 343 firefighters who 
        died in the collapse of the World Trade Center twin towers.
            (6) Since September 11, 2001, the fire department has taken 
        steps to improve the communications system that failed them. 
        However, many tall buildings in New York City have not 
        installed repeaters that are needed to boost signals, and the 
        signals are often lost in high-rise buildings and underground.
            (7) In August 2003, New York City experienced a blackout. 
        During the blackout the fire department's radio system was 
        again found not to work reliably during emergency situations or 
        in high buildings.
            (8) The dispatch system currently used by the New York City 
        Fire Department was acquired in the early 1970s and hampers the 
        ability of the department to fully communicate with its 
        firefighters and provide appropriate detailed information about 
        the buildings and locations to which they respond.
            (9) Since the terrorist attacks of September 11, 2001, 
        executive branch officials have repeatedly warned that future 
        terror attacks are not a matter of if, but when. The Secretary 
        of Homeland Security has identified New York City as one of the 
        main terrorist targets.
            (10) With New York City remaining a top terrorist target, 
        such communications system should be a national priority.
            (11) A new state-of-the-art communications system and 
        upgrades to the critical information dispatch system for the 
        New York City Fire Department should be--
                    (A) seamless from the receipt of a 911 call to the 
                dispatch of the firefighter; and
                    (B) interoperable with other public safety offices 
                within the City of New York.

SEC. 3. REQUIREMENT TO PROCURE COMMUNICATIONS SYSTEM FOR NEW YORK CITY 
              FIRE DEPARTMENT.

    (a) In General.--The Secretary of Homeland Security shall, by not 
later than 1 year after the date of the enactment of this Act, procure 
development and provision of a communications system for the New York 
City Fire Department, including appropriate radios for the entire 
department and upgrades to the critical information dispatch system of 
the department.
    (b) Requirements.--
            (1) Radios.--Radios procured pursuant to this section must 
        be capable of operating in all locations, and under all 
        conditions, in which firefighters can reasonably be expected to 
        work in responding to an emergency in New York City.
            (2) Supplemental communication device.--Any communications 
        system procured pursuant to this section must include provision 
        to each firefighter of a supplemental radio communication 
        device that--
                    (A) allows the firefighter to transmit audio and 
                radio emergency notification warning signals to other 
                firefighters whenever the firefighter is in distress 
                and in immediate need of assistance; and
                    (B) has the capability to operate automatically in 
                a passive mode by transmitting audio and radio messages 
                that will relay the firefighter's identification and 
                location if the firefighter--
                            (i) becomes incapacitated and motionless; 
                        and
                            (ii) is unable to physically transmit a 
                        call for help.
            (3) Dispatch system.--Upgrades to the critical information 
        dispatch system procured pursuant to this section must--
                    (A) allow the fire department to communicate with 
                firefighters in all locations, and under all 
                conditions, in which firefighters can reasonably be 
                expected to work in responding to an emergency in New 
                York City, including all high-rise buildings and 
                subways;
                    (B) provide useful, detailed data concerning all 
                likely terrorist target locations in the City of New 
                York; and
                    (C) be capable of providing to responding 
                firefighters, instantaneously, details about particular 
                buildings and other locations to assist them in making 
                decisions about how to mitigate a terrorist attack and 
                save lives and property.
    (c) Testing.--Radios, any dispatch system upgrades, and 
supplemental communication devices procured pursuant to this section 
must have been tested to ensure they will operate in all locations and 
under all conditions in which firefighters can reasonably be expected 
to work in responding to an emergency in New York City.
    (d) Coordination.--In carrying out this section the Secretary shall 
coordinate with the City of New York to ensure that the communications 
system procured under this section is--
            (1) compatible with the plans of the City of New York to 
        upgrade its 911 system; and
            (2) interoperable with other public safety communications 
        systems.
    (e) Progress Report.--The Secretary shall submit to the Congress a 
report on progress made in carrying out this section, on--
            (1) February 26, 2008; and
            (2) September 11, 2008.
Example Output: 9/11 Can You Hear Me Now Act - Directs the Secretary of Homeland Security to procure development and provision of a communications system for the New York City Fire Department, including appropriate radios and upgrades to the Department's critical information dispatch system that allow communication in all locations and under all conditions in which firefighters can reasonably be expected to work, including all high-rise buildings and subways.

Directs that any communications system procured include provision to each firefighter of a supplemental radio communication device that: (1) allows the firefighter to transmit emergency notification warning signals to other firefighters; and (2) has the capability to operate automatically by transmitting messages that will relay an incapacitated firefighter's identification and location.

Requires that upgrades procured: (1) provide useful, detailed data concerning all likely terrorist target locations in the city; and (2) be capable of providing to responding firefighters, instantaneously, details about particular buildings and other locations to assist in making decisions about how to mitigate a terrorist attack.

Requires that: (1) radios, any dispatch system upgrades, and supplemental communication devices procured be tested; and (2) the Secretary coordinate with the city to ensure that the communications system procured is compatible with city plans to upgrade its 911 system and interoperable with other public safety communications systems.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Health Care Access Received 
Closer to Home Act of 2014''.

SEC. 2. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) veterans who are authorized by the Secretary of 
        Veterans Affairs to receive health care in the community must 
        not lose the high quality, safety, care coordination, and other 
        veteran-centric elements that the health care system of the 
        Department of Veterans Affairs provides;
            (2) many veterans receive health care from both the 
        Department and community providers but the lack of care 
        coordination among the Department and community providers when 
        veterans receive purchased care places veterans at risk for 
        poor health outcomes and results in inefficient use of finite 
        health care resources;
            (3) veteran-centric care coordination is associated with 
        improved patient outcomes, as Department and non-Department 
        health care teams coordinate and collaborate to provide the 
        best care for veterans; and
            (4) if the Secretary purchases care for veterans from the 
        private sector, such care must be secured in a cost-effective 
        manner, in a way that complements the larger health care system 
        of the Department by using industry standards for care and 
        costs.

SEC. 3. REAUTHORIZATION AND MODIFICATION OF PILOT PROGRAM OF ENHANCED 
              CONTRACT CARE AUTHORITY FOR HEALTH CARE NEEDS OF 
              VETERANS.

    Section 403 of the Veterans' Mental Health and Other Care 
Improvements Act of 2008 (Public Law 110-387; 38 U.S.C. 1703 note) is 
amended--
            (1) in subsection (a)--
                    (A) in paragraph (2), by striking ``120 days after 
                the date of the enactment of this Act'' and inserting 
                ``90 days after the date of the enactment of the 
                Veterans Health Care Access Received Closer to Home Act 
                of 2014''; and
                    (B) by amending paragraph (4) to read as follows:
            ``(4) Program locations.--The Secretary shall carry out the 
        pilot program at locations in the following Veterans Integrated 
        Service Networks (and such other locations as the Secretary 
        considers appropriate):
                    ``(A) Veterans Integrated Service Network 1.
                    ``(B) Veterans Integrated Service Network 6.
                    ``(C) Veterans Integrated Service Network 15.
                    ``(D) Veterans Integrated Service Network 18.
                    ``(E) Veterans Integrated Service Network 19.'';
            (2) by amending subsection (b) to read as follows:
    ``(b) Covered Veterans.--For purposes of the pilot program under 
this section, a covered veteran is any rural or highly rural veteran 
who--
            ``(1) is--
                    ``(A) enrolled in the system of patient enrollment 
                established under section 1705(a) of title 38, United 
                States Code;
                    ``(B) eligible for health care under the laws 
                administered by the Secretary and enrolls in such 
                system of patient enrollment not later than 30 days 
                after the veteran begins receiving covered health 
                services under the pilot program; or
                    ``(C) eligible for health care under section 
                1710(e)(3) of such title; and
            ``(2) resides in a location that is--
                    ``(A) more than 60 minutes driving distance from 
                the nearest Department health care facility providing 
                primary care services, if the veteran is seeking such 
                services;
                    ``(B) more than 120 minutes driving distance from 
                the nearest Department health care facility providing 
                acute hospital care, if the veteran is seeking such 
                care; or
                    ``(C) more than 240 minutes driving distance from 
                the nearest Department health care facility providing 
                tertiary care, if the veteran is seeking such care.'';
            (3) by redesignating subsection (h) as subsection (j);
            (4) by inserting after subsection (g) the following new 
        subsections:
    ``(h) Appointments.--In carrying out the pilot program under this 
section, the Secretary shall ensure that medical appointments for 
veterans occur during the 30-day period beginning on the date that is 
15 days after the date on which the appointment is requested.
    ``(i) Outreach.--The Secretary shall ensure that a veteran eligible 
for the pilot program under this section is informed of such 
program.''; and
            (5) in paragraph (2)(B) of subsection (j), as redesignated 
        by paragraph (3) of this section, by striking the semicolon at 
        the end and inserting ``; and''.
Example Output: Veterans Health Care Access Received Closer to Home Act of 2014 - Expresses the sense of Congress in support of veteran-centric health care coordination between the Department of Veterans Affairs (VA) and community providers, as well as cost-effective VA purchase of veterans' care from the private sector. Amends the Veterans' Mental Health and Other Care Improvements Act of 2008 to reauthorize a VA pilot program of contract care authority within specified Veterans Integrated Service Networks for the health care needs of veterans in highly rural areas who are enrolled in the VA annual patient enrollment system. Requires: (1) that medical appointments for veterans, under the pilot program, occur during the 30-day period beginning on the date that is 15 days after the appointment is requested, and (2) the Secretary of Veterans Affairs to ensure that eligible veterans are informed of the program.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Corporate Accountability Tax Gap Act 
of 2005''.

SEC. 2. AVAILABILITY OF CERTAIN TAX INFORMATION OF PUBLICLY TRADED 
              CORPORATIONS.

    (a) In General.--Section 6103 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (q) as subsection (r) and by 
inserting after subsection (p) the following new subsection:
    ``(q) Public Disclosure of Certain Corporate Tax Information.--
            ``(1) In general.--Each specified corporation shall, on the 
        date that it files its return of tax imposed by chapter 1 for 
        each taxable year, electronically file the information 
        described in paragraph (2) for such year. Not later than 30 
        days after receiving such information, the Secretary shall make 
        it electronically available to the public as a single document 
        and as part of a searchable database as provided in paragraph 
        (3).
            ``(2) Information.--The information described in this 
        paragraph with respect to a corporation for a taxable year are 
        the following items:
                    ``(A) Net corporate income tax as shown on the 
                return for such year.
                    ``(B) Amount shown as Federal income tax expense on 
                its annual statement (if any) filed with the Securities 
                and Exchange Commission.
                    ``(C) Taxable income as shown on such return.
                    ``(D) Adjusted book income.
                    ``(E) The portion of the total difference between 
                taxable income and adjusted book income which is 
                attributable to each of the following:
                            ``(i) Transactions disclosable under 
                        section 6011.
                            ``(ii) Depreciation differences.
                            ``(iii) Stock options.
                            ``(iv) Income from entities consolidated 
                        for book income purposes but not for Federal 
                        income tax purposes.
                            ``(v) Income from pension funds or tax-
                        exempt bonds.
                            ``(vi) Other items, pursuant to regulations 
                        prescribed by the Secretary.
                    ``(F) An explanation of the differences between 
                taxable income and adjusted book income that are 
                attributable to one or more of the following:
                            ``(i) Transactions referred to in 
                        subparagraph (E)(i).
                            ``(ii) Other items specified in regulations 
                        referred to in subparagraph (E)(vi).
                            ``(iii) Any additional information that the 
                        Secretary determines would be useful in 
                        enforcing this title, including any information 
                        which is an indicia of abusive tax avoidance 
                        schemes.
            ``(3) Access.--The Secretary shall make the information 
        described in paragraph (2) accessible electronically by a 
        search which uses the following items:
                    ``(A) Name of the corporation.
                    ``(B) Headquarters location by postal zip code.
                    ``(C) Each category of such information.
                    ``(D) Taxable year or other time period to which 
                such information relates.
                    ``(E) The CUSIP identification number under which 
                the corporation files reports with the Securities and 
                Exchange Commission.
            ``(4) Specified corporation.--For purposes of this 
        subsection, the term `specified corporation' means--
                    ``(A) any corporation issuing any class of 
                securities required to be registered under section 12 
                of the Securities Exchange Act of 1934, and
                    ``(B) any other domestic corporation which is a 
                member of an affiliated group (as defined in section 
                1504) which includes a corporation described in 
                subparagraph (A).
        In the case of a corporation which is a member of an affiliated 
        group filing a consolidated return, the term `specified 
        corporation' means such group and not each member thereof.
            ``(5) Other definitions.--For purposes of this subsection--
                    ``(A) Net corporate income tax.--The term `net 
                corporate income tax' means the sum of regular tax 
                liability (as defined by section 26(b)) and the tax 
                imposed by section 55, reduced by the credits allowable 
                under part IV of subchapter A of chapter 1.
                    ``(B) Adjusted book income.--The term `adjusted 
                book income' means book income reported to the 
                Securities and Exchange Commission (or to shareholders) 
                without reduction for preferred stock dividends, 
                Federal income taxes, and income, war profits, or 
                excess profits taxes imposed by any foreign country or 
                possession of the United States.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 3. STUDY OF TAX SHELTER ACTIVITY.

    (a) Study.--The Secretary of the Treasury (or the Secretary's 
delegate) shall, in coordination with the Joint Committee on Taxation, 
Committee on Finance of the Senate, and the Committee on Ways and Means 
of the House of Representatives, conduct a study of recent known 
corporate tax shelter activity, including information gained from the 
tax shelter amnesty announced in Internal Revenue Service Announcement 
2002-02 and from the study of Enron tax returns by the Committee on 
Finance of the Senate.
    (b) Report.--Not later than 1 year after the date of the enactment 
of this Act, the report of such study shall be submitted to the 
Committee on Finance of the Senate and the Committee on Ways and Means 
of the House of Representatives. Such report shall include 
recommendations (if any) for--
            (1) requiring additional information on the reconciliation 
        of book/tax accounting and publicly disclosing that additional 
        information under section 6103(q) of the Internal Revenue Code 
        of 1986, and
            (2) publicly disclosing additional information from the 
        corporate income tax return.
Such report also shall include a description of the actions that such 
Secretary has taken toward implementing any such recommendations.
Example Output:
Corporate Accountability Tax Gap Act of 2005 - Amends the Internal Revenue Code to provide for public disclosure of certain information of publicly traded corporations, including: (1) net corporate income tax and taxable income as shown on the corporation's current year tax return; (2) adjusted book income; and (3) differences between taxable income and adjusted book income due to certain transactions, depreciation differences, stock options, and other factors. Directs the Secretary of the Treasury to conduct a study of corporate tax shelter activity.