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 ``Safe Teen and Novice Driver Uniform 
Protection Act of 2011'' or the ``STANDUP Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The National Highway Traffic Safety Administration has 
        reported that--
                    (A) motor vehicle crashes are the leading cause of 
                death of Americans between 15 and 20 years of age;
                    (B) between 1999 and 2009, more than 90,000 
                Americans were killed in motor vehicle crashes 
                involving drivers between 15 and 20 years of age, an 
                average of 155 deaths per week;
                    (C) drivers between 16 and 20 years of age have a 
                fatality rate that is 4 times higher than the rate for 
                drivers between 25 and 70 years of age; and
                    (D) teenage drivers who are 16 years of age have a 
                motor vehicle crash rate that is almost 10 times higher 
                than the crash rate for drivers between 30 and 60 years 
                of age.
            (2) The National Transportation Safety Board found that 
        during the most recent 10-year period--
                    (A) teen drivers comprised less than 7 percent of 
                the driving population and accounted for more than 13 
                percent of drivers involved in all deadly crashes; and
                    (B) more than 20 percent of all highway fatalities 
                occurred in crashes that involved teen drivers.
            (3) Analysis by the Children's Hospital of Philadelphia 
        Research Institute shows that--
                    (A) teenage drivers comprise approximately 40 
                percent of the fatalities in motor vehicle crashes in 
                which they are involved; and
                    (B) the other 60 percent of the fatalities in those 
                crashes are--
                            (i) passengers who were riding in the 
                        vehicle with the teen driver;
                            (ii) drivers and passengers in other 
                        vehicles involved in a crash with the teen 
                        driver's vehicle; and
                            (iii) pedestrians.
            (4) According to the Insurance Institute for Highway 
        Safety--
                    (A) the chance that a vehicle driven by a 16- or 
                17-year-old will be involved in an accident--
                            (i) doubles when there are 2 other teens in 
                        the vehicle; and
                            (ii) quadruples when there are 4 teens in 
                        the vehicle;
                    (B) States with strong nighttime driving 
                restrictions experience lower fatal crash rates among 
                drivers ages 15 to 17 years old; and
                    (C) a higher age requirement for licensing teen 
                drivers is correlated with a lower number of fatal 
                crashes per capita.
            (5) The National Highway Traffic Safety Administration has 
        found that distraction caused by cellular phones is significant 
        enough to degrade driver performance, and is particularly 
        dangerous for inexperienced drivers between 15 and 20 years of 
        age.
            (6) That National Transportation Safety Board has found 
        that although only 20 percent of driving by teenage drivers 
        occurs at night, more than 50 percent of the motor vehicle 
        crash fatalities involving teenage drivers occur at night.
            (7) According to a 2007 report from the Texas 
        Transportation Institute at Texas A&M University--
                    (A) teenage drivers in rural areas are less likely 
                to be aware of the risks and dangers associated with 
                driving, placing them at higher risk of involvement in 
                crashes;
                    (B) teen drivers are more likely than other 
                drivers--
                            (i) to drive with other teenage passengers;
                            (ii) to drive late at night;
                            (iii) to exceed the speed limit;
                            (iv) to use cell phones while driving; and
                            (v) to fail to use seat belts while 
                        driving.
            (8) The National Highway Traffic Safety Administration 
        reports that although 23 percent of the population of the 
        United States lives in rural areas, 57 percent of all traffic 
        fatalities occur on rural roads, underscoring the elevated 
        crash risk for teen drivers in rural areas.
            (9) The American Academy of Pediatrics has found evidence 
        that the area of the brain responsible for planning, impulse 
        control, and executive decisionmaking does not fully mature 
        until a person is between 20 and 25 years of age, placing teen 
        drivers at greater risk of being involved in an accident.
            (10) The Journal of the American Medical Association 
        reports that after Michigan and North Carolina adopted 
        comprehensive graduated driver licensing systems in 1997, 
        crashes involving 16-year-old drivers decreased by 25 percent 
        in Michigan and by 27 percent in North Carolina.
            (11) According to the Office of the Illinois Secretary of 
        State, teen driving deaths dropped by over 40 percent in 
        Illinois in the first full year following the 2007 
        implementation of a stronger graduated driver licensing law.
            (12) The National Transportation Safety Board reports that 
        over 40 States and the District of Columbia have implemented 
        some type of 3-stage graduated driver licensing system. 
        However, most States have not yet enacted all of the lifesaving 
        safety features of graduated driver licensing laws recommended 
        by the National Transportation Safety Board and supported by 
        research to protect the lives of teenage and novice drivers.
            (13) A 2010 national survey by the Insurance Institute of 
        Highway Safety indicates that--
                    (A) parents of teens favor graduated driver 
                licensing laws that are as strict or stricter than 
                those that currently exist in any State;
                    (B) \2/3\ of parents of teens believe that young 
                drivers should begin learning to drive at 16 years of 
                age or older;
                    (C) more than \1/2\ of parents of teens believe 
                that the minimum licensing age should be 17 years of 
                age or older;
                    (D) 90 percent of parents of teens support a 
                restriction on unsupervised nighttime driving;
                    (E) more than 75 percent of parents of teens 
                believe that the restriction on unsupervised nighttime 
                driving should begin at 10 p.m. or earlier;
                    (F) 89 percent of parents of teens support 
                restrictions on teen passengers; and
                    (G) more than 75 percent of parents of teens 
                believe that teen drivers should not be permitted to 
                more than 1 teen passenger in their vehicle.

SEC. 3. STATE GRADUATED DRIVER LICENSING LAWS.

    (a) Minimum Requirements.--
            (1) In general.--A State is in compliance with this section 
        if the State has a graduated driver licensing law that requires 
        novice drivers younger than 21 years of age to comply with the 
        2-stage licensing process described in paragraph (2) before 
        receiving an unrestricted driver's license.
            (2) Licensing process.--A State is in compliance with the 
        2-stage licensing process described in this paragraph if the 
        State's driver's license laws include--
                    (A) a learner's permit stage that--
                            (i) commences at 16 years of age or older;
                            (ii) is at least 6 months in duration;
                            (iii) prohibits the driver from using a 
                        cellular telephone or any communications device 
                        in a nonemergency situation; and
                            (iv) remains in effect until--
                                    (I) the commencement of the 
                                intermediate stage; or
                                    (II) the driver reaches 18 years of 
                                age;
                    (B) an intermediate stage that--
                            (i) commences immediately after the 
                        expiration of the learner's permit stage;
                            (ii) is at least 6 months in duration;
                            (iii) prohibits the driver from using a 
                        cellular telephone or any communications device 
                        in a nonemergency situation;
                            (iv) prohibits driving at night;
                            (v) prohibits the driver from operating a 
                        motor vehicle with more than 1 non-familial 
                        passenger younger than 21 years of age unless a 
                        licensed driver who is at least 21 years of age 
                        is in the motor vehicle; and
                            (vi) remains in effect until the driver 
                        reaches 18 years of age; and
                    (C) any other requirement that the Secretary of 
                Transportation may require, including--
                            (i) in the learner's permit stage--
                                    (I) at least 40 hours of behind-
                                the-wheel training with a licensed 
                                driver who is at least 21 years of age;
                                    (II) a driver training course; and
                                    (III) a requirement that any such 
                                driver be accompanied and supervised by 
                                a licensed driver who is at least 21 
                                years of age at all times while such 
                                driver is operating a motor vehicle; 
                                and
                            (ii) in the learner's permit or 
                        intermediate stage, a requirement that, in 
                        addition to any other penalties imposed by 
                        State law, the grant of an unrestricted 
                        driver's license be automatically delayed for 
                        any individual who, during the learner's permit 
                        or intermediate stage, is convicted of a 
                        driving-related offense, such as--
                                    (I) driving while intoxicated;
                                    (II) misrepresentation of his or 
                                her true age;
                                    (III) reckless driving;
                                    (IV) driving without wearing a seat 
                                belt;
                                    (V) speeding; or
                                    (VI) any other driving-related 
                                offense, as determined by the 
                                Secretary.
    (b) Rulemaking.--
            (1) In general.--The Secretary of Transportation shall 
        promulgate regulations necessary to implement this section in 
        accordance with the notice and comment provisions under section 
        553 of title 5, United States.
            (2) Exception.--A State that otherwise meets the minimum 
        requirements set forth in subsection (a) shall be deemed by the 
        Secretary to be in compliance with this section regardless of 
        whether a State law, which was enacted by the State before 
        January 1, 2011, establishes a class of license that permits 
        licensees younger than 18 years of age to drive a motor vehicle 
        in connection with work performed on or for the operation of a 
        farm owned by family members who are directly related to the 
        licensees.

SEC. 4. INCENTIVE GRANTS.

    (a) In General.--For each of the first 3 fiscal years beginning 
after the date of enactment of this Act, the Secretary of 
Transportation shall award a grant to any State that submits an 
application under subsection (b) if that State is in compliance with 
section 3(a) on or before the first day of that fiscal year.
    (b) Application.--
            (1) In general.--Any State desiring a grant under this 
        section shall submit an application to the Secretary of 
        Transportation at such time, in such manner, and containing 
        such information as the Secretary may require, including a 
        certification by the Governor of the State that the State is in 
        compliance with section 3(a).
            (2) Review.--The Secretary shall review each State 
        application and determine whether or not the State is in 
        compliance with section 3(a).
    (c) Grants.--Amounts appropriated to carry out this section for 
each fiscal year shall be apportioned to each State that is in 
compliance with section 3(a) in an amount determined by multiplying--
            (1) the amount appropriated to carry out this section for 
        such fiscal year; by
            (2) the ratio that the amount of funds apportioned to each 
        such State for such fiscal year under section 402 of title 23, 
        United States Code, bears to the total amount of funds 
        apportioned to all such States for such fiscal year under such 
        section.
    (d) Use of Funds.--Amounts received by a State from a grant awarded 
under this section may be used for--
            (1) enforcing a 2-stage licensing process that complies 
        with section 3(a)(2);
            (2) training for law enforcement personnel and other 
        relevant State agency personnel relating to the enforcement 
        described in paragraph (1);
            (3) publishing relevant educational materials that pertain 
        directly or indirectly to the State graduated driver licensing 
        law; and
            (4) carrying out other administrative activities that the 
        Secretary considers relevant to the State's 2-stage licensing 
        process.
    (e) Authorization of Appropriations.--There is authorized to be 
appropriated $25,000,000, out of the Highway Trust Fund (other than the 
Mass Transit Account), to carry out this section during each fiscal 
year described in subsection (a).

SEC. 5. WITHHOLDING OF FUNDS FOR NONCOMPLIANCE.

    (a) In General.--
            (1) Fourth fiscal year.--On the first day of the fourth 
        fiscal year beginning after the date of the enactment of this 
        Act, the Secretary shall withhold 3 percent of the amount 
        otherwise required to be apportioned to any State for such 
        fiscal year under each of the paragraphs (1), (3), and (4) of 
        section 104(b) of title 23, United States Code, if the State is 
        not in compliance with section 3(a) on the first day of such 
        fiscal year.
            (2) Fifth fiscal year.--On the first day of the fifth 
        fiscal year beginning after the date of the enactment of this 
        Act, the Secretary shall withhold 5 percent of the amount 
        otherwise required to be apportioned to any State for such 
        fiscal year under each of the paragraphs (1), (3), and (4) of 
        section 104(b) of title 23, United States Code, if that State 
        is not in compliance with section 3(a) on the first day of such 
        fiscal year.
            (3) Sixth and subsequent fiscal years.--On the first day of 
        each fiscal year after the fifth fiscal year beginning after 
        the date of the enactment of this Act, the Secretary shall 
        withhold 10 percent of the amount otherwise required to be 
        apportioned to any State for such fiscal year under each of the 
        paragraphs (1), (3), and (4) of section 104(b) of title 23, 
        United States Code, if that State is not in compliance with 
        section 3(a) on the first day of such fiscal year.
    (b) Period of Availability of Withheld Funds.--
            (1) Funds withheld before the end of the sixth fiscal 
        year.--Any amount withheld from any State under subsection (a) 
        on or before the last day of the sixth fiscal year beginning 
        after the date of the enactment of this Act, shall remain 
        available for distribution to the State under subsection (c) 
        until the end of the third fiscal year following the fiscal 
        year for which such amount is appropriated.
            (2) Funds withheld after the sixth fiscal year.--Any amount 
        withheld under subsection (a)(2) from any State after the end 
        of the sixth fiscal year beginning after the date of the 
        enactment of this Act, may not be distributed to the State.
    (c) Apportionment of Withheld Funds After Compliance.--
            (1) In general.--If, before the last day of the period for 
        which funds withheld under subsection (a) remain available to a 
        State under subsection (b), the State comes into compliance 
        with section 3(a), the Secretary of Transportation shall, on 
        the first day on which the Secretary determines the State has 
        come into compliance, distribute to the State any amounts 
        withheld under subsection (a) that remains available for 
        apportionment to the State.
            (2) Period of availability of subsequently apportioned 
        funds.--Any amount distributed under paragraph (1) shall remain 
        available for expenditure by the State until the end of the 
        third fiscal year following the year for which the funds are so 
        apportioned. Any amount not expended by the State by the end of 
        such period shall revert back to the Treasury of the United 
        States.
            (3) Effect of noncompliance.--If a State is not in 
        compliance with section 3(a) at the end of the period for which 
        any amount withheld under subsection (a) remains available for 
        distribution to the State under subsection (b), such amount 
        shall revert back to the Treasury of the United States.
Example Output: Safe Teen and Novice Driver Uniform Protection Act of 2011 or STANDUP Act - Authorizes the Secretary of Transportation to award incentive grants to states with graduated driver licensing laws that require novice drivers younger than age 21 to comply with a two-stage licensing process before receiving an unrestricted driver's license.

Requires such laws, at a minimum, to include: (1) a learner's permit stage that commences at age 16 or older, lasts at least six months, prohibits driver use of a cellular phone or other communications device in nonemergency situations, and remains in effect until commencement of the intermediate stage or the driver attains age 18; (2) an intermediate stage in effect until the driver attains age 18 that commences immediately after expiration of the learner's permit stage, lasts at least six months, prohibits driver use of a cellular phone or other communications device in nonemergency situations, prohibits nighttime driving, prohibits more than one non-familial passenger under age 21 unless there is a licensed driver at least age 21 present in the vehicle; and (3) any other requirement that the Secretary may require.

Deems a state that meets such minimum requirements to be in compliance regardless of whether a state law, enacted before January 1, 2011, establishes a class of license that permits licensees younger than age 18 to drive a motor vehicle in connection with work performed on or for the operation of a farm owned by family members of the licensees.

Directs the Secretary to withhold a certain percentage of federal-aid highway funds from states that do not comply with the requirements of this Act.

Example Input: on the Budget.--The last 
sentence of section 301(a) of the Congressional Budget Act of 1974 is 
amended by inserting before the period the following: ``, but shall 
separately set forth an estimate of benefit payments under the old-age, 
survivors, and disability insurance programs under title II of the 
Social Security Act for the fiscal year and each of the two ensuing 
fiscal years''.
    (b) Protection of OASDI Trust Funds.--Section 13302 of the Budget 
Enforcement Act of 1990 is amended by inserting at the end the 
following:
    ``(d) Point of Order.--It shall not be in order in the House of 
Representatives to consider any bill or joint resolution, as reported, 
amendment, or conference report the enactment of which would provide an 
appropriation for a fiscal year for the expenses of administering the 
old-age, survivors, and disability insurance programs under title II of 
the Social Security Act in excess of 1.5 percent of the estimate of 
benefit payments under those programs for that fiscal year set forth in 
the most recently agreed to concurrent resolution on the budget.''.

SEC. 3. TECHNICAL CORRECTIONS RELATED TO OASDI IN THE OMNIBUS BUDGET 
              RECONCILIATION ACT OF 1990.

    (a) Amendments Related to Provisions in Section 5103(b) Relating to 
Disabled Widows.--Section 223(f)(2) of the Social Security Act (42 
U.S.C. 423(f)(2)) is amended--
            (1) in subparagraph (A), by striking ``(in a case to which 
        clause (ii)(II) does not apply)''; and
            (2) by striking subparagraph (B)(ii) and inserting the 
        following:
                            ``(ii) the individual is now able to engage 
                        in substantial gainful activity; or''.
    (b) Amendments Related to Provisions in Section 5105(d) Relating to 
Representative Payees.--Section 5105(d)(1)(A) of the Omnibus Budget 
Reconciliation Act of 1990 (Public Law 101-508) is amended--
            (1) by striking ``Section 205(j)(5)'' and inserting 
        ``Section 205(j)(6)''; and
            (2) by redesignating the paragraph (5) as amended thereby 
        as paragraph (6).
    (c) Amendments Related to Provisions in Section 5106 Relating to 
Coordination of Rules Under Titles II and XVI Governing Fees for 
Representatives of Claimants With Entitlements Under Both Titles.--
            (1) Calculation of fee of claimant's representative based 
        on amount of past-due supplemental security income benefits 
        after application of windfall offset provision.--Section 
        1631(d)(2)(A)(i) of the Social Security Act (as amended by 
        section 5106(a)(2) of the Omnibus Budget Reconciliation Act of 
        1990) (42 U.S.C. 1383(d)(2)(A)(i)) is amended to read as 
        follows:
            ``(i) by substituting, in subparagraphs (A)(ii)(I) and 
        (C)(i), the phrase `(as determined before any applicable 
        reduction under section 1631(g), and reduced by the amount of 
        any reduction in benefits under this title or title II made 
        pursuant to section 1127(a))' for the parenthetical phrase 
        contained therein; and''.
            (2) Calculation of past-due benefits for purposes of 
        determining attorney fees in judicial proceedings.--
                    (A) In general.--Section 206(b)(1) of such Act (42 
                U.S.C. 406(b)(1)) is amended--
                            (i) by inserting ``(A)'' after ``(b)(1)''; 
                        and
                            (ii) by adding at the end the following new 
                        subparagraph:
    ``(B) For purposes of this paragraph--
            ``(i) the term `past-due benefits' excludes any benefits 
        with respect to which payment has been continued pursuant to 
        subsection (g) or (h) of section 223, and
            ``(ii) amounts of past-due benefits shall be taken into 
        account to the extent provided under the rules applicable in 
        cases before the Secretary.''.
                    (B) Protection from offsetting ssi benefits.--The 
                last sentence of section 1127(a) of such Act (as added 
                by section 5106(b) of the Omnibus Budget Reconciliation 
                Act of 1990) (42 U.S.C. 1320a-6(a)) is amended by 
                striking ``section 206(a)(4)'' and inserting 
                ``subsection (a)(4) or (b) of section 206''.
            (3) Application of single dollar amount ceiling to 
        concurrent claims under titles ii and xvi.--
                    (A) In general.--Section 206(a)(2) of such Act (as 
                amended by section 5106(a)(1) of the Omnibus Budget 
                Reconciliation Act of 1990) (42 U.S.C. 406(a)(2)) is 
                amended--
                            (i) by redesignating subparagraph (C) as 
                        subparagraph (D); and
                            (ii) by inserting after subparagraph (B) 
                        the following new subparagraph:
    ``(C) In any case involving--
            ``(i) an agreement described in subparagraph (A) with any 
        person relating to both a claim of entitlement to past-due 
        benefits under this title and a claim of entitlement to past-
        due benefits under title XVI, and
            ``(ii) a favorable determination made by the Secretary with 
        respect to both such claims,
the Secretary may approve such agreement only if the total fee or fees 
specified in such agreement does not exceed, in the aggregate, the 
dollar amount in effect under subparagraph (A)(ii)(II).''.
                    (B) Conforming amendment.--Section 206(a)(3)(A) of 
                such Act (as amended by section 5106(a)(1) of the 
                Omnibus Budget Reconciliation Act of 1990) (42 U.S.C. 
                406(a)(3)(A)) is amended by striking ``paragraph 
                (2)(C)'' and inserting ``paragraph (2)(D)''.
    (d) Amendment Related to Provisions in Section 5115 Relating to 
Advance Tax Transfers.--Section 201(a) of the Social Security Act (42 
U.S.C. 401(a)) is amended in the last sentence by striking ``and'' the 
second place it appears.

SEC. 4. EFFECTIVE DATE.

    (a) Sections 1 and 2.--The amendments made by sections 1 and 2 
shall apply to fiscal year 1994 and subsequent fiscal years.
    (b) Section 3.--Each amendment made by section 3 shall take effect 
as if included in the provisions of the Omnibus Budget Reconciliation 
Act of 1990 to which such amendment relates.
Example Output: Amends the Omnibus Budget Reconciliation Act of 1990 to exclude the administrative expenses of the old-age, survivors and disability insurance programs from Federal budget calculations.  Exempts such expenses from sequestration under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). 
Makes technical and related corrections to the Congressional Budget Act of 1974, Social Security Act and the Omnibus Budget Reconciliation Act of 1990.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Senior Elder Care Relief and 
Empowerment (SECURE) Act''.

SEC. 2. CREDIT FOR ELDER CARE.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25B the following new section:

``SEC. 25C. ELDER CARE EXPENSES.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this chapter 50 
percent of so much of the qualified elder care expenses paid or 
incurred by the taxpayer with respect to each qualified senior citizen 
as exceeds $1,000.
    ``(b) Qualified Senior Citizen.--For purposes of this section, the 
term `qualified senior citizen' means an individual--
            ``(1) who has attained normal retirement age (as determined 
        under section 216 of the Social Security Act) before the close 
        of the taxable year,
            ``(2) who is a chronically ill individual (within the 
        meaning of section 7702B(c)(2)(B)), and
            ``(3) who is--
                    ``(A) the taxpayer,
                    ``(B) a family member (within the meaning of 
                section 529(e)(2)) of the taxpayer, or
                    ``(C) a dependent (within the meaning of section 
                152) of the taxpayer.
    ``(c) Qualified Elder Care Expenses.--For purposes of this 
section--
            ``(1) In general.--The term `qualified elder care expenses' 
        means expenses paid or incurred by the taxpayer with respect to 
        the qualified senior citizen for--
                    ``(A) qualified long-term care services (as defined 
                in section 7702B(c)),
                    ``(B) respite care, or
                    ``(C) adult day care.
            ``(2) Exceptions.--The term `qualified elder care expenses' 
        does not include--
                    ``(A) any expense to the extent such expense is 
                compensated for by insurance or otherwise, and
                    ``(B) any expense paid to a nursing facility (as 
                defined in section 1919 of the Social Security Act).
    ``(d) Other Definitions and Special Rules.--
            ``(1) Adult day care.--The term `adult day care' means care 
        provided for a qualified senior citizen through a structured, 
        community-based group program which provides health, social, 
        and other related support services on a less than 16-hour per 
        day basis.
            ``(2) Respite care.--The term `respite care' means planned 
        or emergency care provided to a qualified senior citizen in 
        order to provide temporary relief to a caregiver of such senior 
        citizen.
            ``(3) Married individuals.--Rules similar to the rules of 
        paragraphs (2), (3), and (4) of section 21(e) shall apply for 
        purposes of this section.
            ``(4) No double benefit.--No deduction or other credit 
        under this chapter shall take into account any expense taken 
        into account for purposes of determining the credit under this 
        section.
            ``(5) Identifying information required with respect to 
        service provider.--No credit shall be allowed under subsection 
        (a) for any amount paid to any person unless--
                    ``(A) the name, address, and taxpayer 
                identification number of such person are included on 
                the return claiming the credit, or
                    ``(B) if such person is an organization described 
                in section 501(c)(3) and exempt from tax under section 
                501(a), the name and address of such person are 
                included on the return claiming the credit.
        In the case of a failure to provide the information required 
        under the preceding sentence, the preceding sentence shall not 
        apply if it is shown that the taxpayer exercised due diligence 
        in attempting to provide the information so required.
            ``(6) Identifying information required with respect to 
        qualified senior citizens.--No credit shall be allowed under 
        this section with respect to any qualified senior citizen 
        unless the TIN of such senior citizen is included on the return 
        claiming the credit.''.
    (b) Conforming Amendments.--
            (1) Section 6213(g)(2)(H) (relating to mathematical or 
        clerical error) is amended by inserting ``, section 25C 
        (relating to elder care expenses),'' after ``employment)''.
            (2) The table of sections for subpart A of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 25B 
        the following new item:

``Sec. 25C. Elder care expenses.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to expenses incurred in taxable years beginning after December 
31, 2003.
Example Output:
Senior Elder Care Relief and Empowerment (SECURE) Act - Amends the Internal Revenue Code to allow a nonrefundable income tax credit for 50 percent of expenses exceeding $1,000 that are incurred for the care of chronically ill individuals who have attained normal retirement age (as determined under the Social Security Act). Allows the credit for certain long-term care services, respite care, or adult day care, but disqualifies expenses that are compensated by insurance or paid to a nursing facility.