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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Muhammad Ali Commemorative Coin 
Act''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) Muhammad Ali was an Olympic gold medalist, 3-time World 
        Heavyweight Champion boxer, and one of the most celebrated and 
        well-known athletes in American history;
            (2) Muhammad Ali showed, beyond his impressive fighting 
        prowess in the boxing ring, even greater courage and tenacity 
        as an advocate outside the ring;
            (3) Muhammad Ali was a great philanthropist and a strong 
        champion of peace, equality, and freedom;
            (4) Muhammad Ali remains an icon of freedom of conscience;
            (5) Muhammad Ali was a prominent African American of the 
        Muslim faith, and was, and continues to be, a role model to the 
        citizens of the United States of all races, ethnicities, and 
        religions;
            (6) Muhammad Ali used his fame to advocate for humanitarian 
        causes in audiences with world leaders ranging from religious 
        leaders to heads of state; and
            (7) Muhammad Ali inspired people around the globe in 
        displaying the same vibrant and larger-than-life character and 
        dedication in spite of his physical ailments.

SEC. 3. COIN SPECIFICATIONS.

    (a) Denominations.--The Secretary of the Treasury (hereafter in 
this Act referred to as the ``Secretary'') shall mint and issue the 
following coins in commemoration of Muhammad Ali:
            (1) $5 gold coins.--Not more than 100,000 $5 coins, which 
        shall--
                    (A) weigh 8.359 grams;
                    (B) have a diameter of 0.850 inches; and
                    (C) contain 90 percent gold and 10 percent alloy.
            (2) $1 silver coins.--Not more than 350,000 $1 coins, which 
        shall--
                    (A) weigh 26.73 grams;
                    (B) have a diameter of 1.500 inches; and
                    (C) contain not less than 90 percent silver.
    (b) Legal Tender.--The coins minted under this Act shall be legal 
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of section 5134 and 5136 of 
title 31, United States Code, all coins minted under this Act shall be 
considered to be numismatic items.

SEC. 4. DESIGN OF COINS.

    (a) Design Requirements.--
            (1) In general.--The design of the coins minted under this 
        Act shall be emblematic of the life and legacy of Muhammad Ali.
            (2) Design and inscriptions.--On each coin minted under 
        this Act there shall be--
                    (A) a designation of the value of the coin;
                    (B) an inscription of the year 2020; and
                    (C) inscriptions of the words ``Liberty'', ``In God 
                We Trust'', ``United States of America'', and ``E 
                Pluribus Unum''.
    (b) Selection.--The design for the coins minted under this Act 
shall be--
            (1) selected by the Secretary after consultation with the 
        Muhammad Ali Center; and
            (2) reviewed by the Citizens Coinage Advisory Committee.

SEC. 5. ISSUANCE OF COINS.

    (a) Quality of Coins.--Coins minted under this Act shall be issued 
in uncirculated and proof qualities.
    (b) Mint Facility.--Only 1 facility of the United States Mint may 
be used to strike any particular quality of the coins minted under this 
Act.
    (c) Period for Issuance.--The Secretary may issue coins minted 
under this Act only during the 1-year period beginning on January 1, 
2020.

SEC. 6. SALE OF COINS.

    (a) Sale Price.--The coins issued under this Act shall be sold by 
the Secretary at a price equal to the sum of--
            (1) the face value of the coins;
            (2) the surcharge provided in section 7(a) with respect to 
        such coins; and
            (3) the cost of designing and issuing the coins (including 
        labor, materials, dies, use of machinery, overhead expenses, 
        marketing, and shipping).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins 
issued under this Act at a reasonable discount.
    (c) Prepaid Orders.--
            (1) In general.--The Secretary shall accept prepaid orders 
        for the coins minted under this Act before the issuance of such 
        coins.
            (2) Discount.--Sale prices with respect to prepaid orders 
        under paragraph (1) shall be at a reasonable discount.

SEC. 7. SURCHARGES.

    (a) In General.--All sales of coins issued under this Act shall 
include a surcharge of--
            (1) $35 per coin for the $5 coin; and
            (2) $10 per coin for the $1 coin.
    (b) Distribution.--Subject to section 5134(f)(1) of title 31, 
United States Code, all surcharges received by the Secretary from the 
sale of coins issued under this Act shall be promptly paid by the 
Secretary as follows:
            (1) Eighty percent of the surcharges shall be paid to the 
        Muhammad Ali Center in Louisville, Kentucky, to ensure growth 
        and innovation in museum programming to research, promote, and 
        educate on the legacy of Muhammad Ali.
            (2) Ten percent of the surcharges shall be paid to the 
        Muhammad Ali Institute for Peace and Justice at the University 
        of Louisville to advance the work, study and practice of 
        peacebuilding, social justice, and violence prevention through 
        the development of innovative educational programs, training, 
        service, and research.
            (3) Ten percent of the surcharges shall be paid to the 
        Muhammad Ali Parkinson Center (MAPC) and Movement Disorder 
        Clinic to continue serving as a resource for Parkinson's 
        disease patients and their families through the provision of 
        diagnosis, treatments, research, and education.
    (c) Audit.--The Comptroller General of the United States shall have 
the right to examine such books, records, documents, and other data of 
each of the organizations referred to in subsection (b) as may be 
related to the expenditures of amounts paid under that subsection.
    (d) Limitations.--Notwithstanding subsection (a), no surcharge may 
be included with respect to the issuance under this Act of any coin 
during a calendar year if, as of the time of such issuance, the 
issuance of such coin would result in the number of commemorative coin 
programs issued during such year to exceed the annual 2 commemorative 
coin program issuance limitation under section 5112(m)(1) of title 31, 
United States Code (as in effect on the date of the enactment of this 
Act). The Secretary of the Treasury may issue guidance to carry out 
this subsection.

Output: Muhammad Ali Commemorative Coin Act This bill requires the Department of the Treasury to mint and issue commemorative coins that emblemize the life and legacy of Muhammad Ali.&nbsp; Surcharges received from the sale of these coins shall be paid to: (1) the Muhammad Ali Center in Louisville, Kentucky; (2) the Muhammad Ali Institute for Peace and Justice at the University of Louisville; and (3) the Muhammad Ali Parkinson Center and Movement Disorder Clinic.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Independent Contractor Tax 
Simplification Act of 1995''.

SEC. 2. FINDINGS.

    The Congress finds that:
            (1) Simplifying the tax rules with respect to independent 
        contractors was the top vote-getter at the 1995 White House 
        Conference on Small Business. Conference delegates recommended 
        that Congress ``should recognize the legitimacy of an 
        independent contractor''. The Conference found that the current 
        common law is ``too subjective'' and called upon the Congress 
        to establish ``realistic and consistent guidelines''.
            (2) It is in the best interests of taxpayers and the 
        Federal Government to have fair and objective rules for 
        determining who is an employee and who is an independent 
        contractor.

SEC. 3. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT 
              EMPLOYEES.

    (a) In General.--Chapter 25 of the Internal Revenue Code of 1986 
(general provisions relating to employment taxes) is amended by adding 
after section 3510 the following new section:

``SEC. 3511. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT 
              EMPLOYEES.

    ``(a) General Rule.--For purposes of this subtitle, and 
notwithstanding any provision of this subtitle to the contrary, if the 
requirements of subsections (b), (c), and (d) are met with respect to 
any service performed by any individual, then with respect to such 
service--
            ``(1) the service provider shall not be treated as an 
        employee,
            ``(2) the service recipient shall not be treated as an 
        employer, and
            ``(3) the payor shall not be treated as an employer.
    ``(b) Service Provider Requirements With Regard to Service 
Recipient.--For the purposes of subsection (a), the requirements of 
this subsection are met if the service provider, in connection with 
performing the service--
            ``(1) has a significant investment in assets and/or 
        training,
            ``(2) incurs significant unreimbursed expenses,
            ``(3) agrees to perform the service for a particular amount 
        of time or to complete a specific result and is liable for 
        damages for early termination without cause,
            ``(4) is paid primarily on a commissioned basis, or
            ``(5) purchases products for resale.
    ``(c) Additional Service Provider Requirements With Regard to 
Others.--For the purposes of subsection (a), the requirements of this 
subsection are met if--
            ``(1) the service provider--
                    ``(A) has a principal place of business,
                    ``(B) does not primarily provide the service in the 
                service recipient's place of business, or
                    ``(C) pays a fair market rent for use of the 
                service recipient's place of business; or
            ``(2) the service provider--
                    ``(A) is not required to perform service 
                exclusively for the service recipient, and
                    ``(B) in the year involved, or in the preceding or 
                subsequent year--
                            ``(i) has performed a significant amount of 
                        service for other persons,
                            ``(ii) has offered to perform service for 
                        other persons through--
                                    ``(I) advertising,
                                    ``(II) individual written or oral 
                                solicitations,
                                    ``(III) listing with registries, 
                                agencies, brokers, and other persons in 
                                the business of providing referrals to 
                                other service recipients, or
                                    ``(IV) other similar activities, or
                            ``(iii) provides service under a business 
                        name which is registered with (or for which a 
                        license has been obtained from) a State, a 
                        political subdivision of a State, or any agency 
                        or instrumentality of 1 or more States or 
                        political subdivisions.
    ``(d) Written Document Requirements.--For purposes of subsection 
(a), the requirements of this subsection are met if the services 
performed by the individual are performed pursuant to a written 
contract between such individual and the person for whom the services 
are performed, or the payor, and such contract provides that the 
individual will not be treated as an employee with respect to such 
services for purposes of this subtitle.
    ``(e) Special Rules.--For purposes of this section--
            ``(1) If for any taxable year any service recipient or 
        payor fails to meet the applicable reporting requirements of 
        sections 6041(a), 6041A(a), or 6051 with respect to a service 
        provider, then, unless such failure is due to reasonable cause 
        and not willful neglect, this section shall not apply in 
        determining whether such service provider shall not be treated 
        as an employee of such service recipient or payor for such 
        year.
            ``(2) If the service provider is performing services 
        through an entity owned in whole or in part by such service 
        provider, then the references to `service provider' in 
        subsections (b) through (d) may include such entity, provided 
        that the written contract referred to in paragraph (1) of 
        subsection (d) may be with either the service provider or such 
        entity and need not be with both.
    ``(f) Definitions.--For the purposes of this section--
            ``(1) Service provider.--The term `service provider' means 
        any individual who performs service for another person.
            ``(2) Service recipient.--Except as provided in paragraph 
        (5), the term `service recipient' means the person for whom the 
        service provider performs such service.
            ``(3) Payor.--Except as provided in paragraph (5), the term 
        `payor' means the person who pays the service provider for the 
        performance of such service in the event that the service 
        recipients do not pay the service provider.
            ``(4) In connection with performing the service.--The term 
        `in connection with performing the service' means in connection 
        or related to--
                    ``(A) the actual service performed by the service 
                provider for the service recipients or for other 
                persons for whom the service provider has performed 
                similar service, or
                    ``(B) the operation of the service provider's trade 
                or business.
            ``(5) Exceptions.--The terms `service recipient' and 
        `payor' do not include any entity which is owned in whole or in 
        part by the service provider.''
    (b) Clerical Amendment.--The table of sections for chapter 25 of 
such Code is amended by adding at the end the following new item:

                              ``Sec. 3511. Standards for determining 
                                        whether individuals are not 
                                        employees.''
    (c) Effective Date.--The amendments made by this Act shall apply to 
services performed after December 31, 1995.

Output: Independent Contractor Tax Simplification Act of 1995 - Amends the Internal Revenue Code to provide that, for purposes of determining the employment status of individuals as employees, a service provider shall not be treated as an employee, a service recipient shall not be treated as an employer, and a payor shall not be treated as an employer if:  (1) a service provider has a significant investment in assets and training, incurs significant unreimbursed expenses, agrees to perform the service for a specified amount of time or to complete a specific result and is responsible for damages for early termination without cause, receives payment primarily on a commission basis, or has purchased resale products; (2) the service provider has a principal place of business, does not primarily provide service in the service recipient's place of business, or pays a fair market rent for use of the recipient's place of business or does not have to perform service only for the service recipient and, in the current year or in the proceeding or subsequent years, has performed or has offered to perform a significant amount of service for other persons; and (3) the services by an individual are performed according to a written contract between the service recipient or payor which provides that the individual will not be treated as an employee.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Christen O'Donnell Equestrian Helmet 
Safety Act of 2004''.

SEC. 2. GRANTS REGARDING USE OF SAFE EQUESTRIAN HELMETS.

    (a) Authority To Award Grants.--The Secretary of Commerce may award 
grants to States, political subdivisions of States, Indian tribes, 
tribal organizations, public organizations, and private nonprofit 
organizations for activities that encourage individuals to wear 
approved equestrian helmets.
    (b) Application.--A State, political subdivisions of States, Indian 
tribes, tribal organizations, public organizations, and private 
nonprofit organizations seeking a grant under this section shall submit 
to the Secretary an application for the grant, in such form and 
containing such information as the Secretary may require.
    (c) Review Before Award.--
            (1) Review.--The Secretary shall review each application 
        for a grant under this section in order to ensure that the 
        applicant for the grant will use the grant for the purposes 
        described in section 3.
            (2) Scope of programs.--In reviewing applications for 
        grants, the Secretary shall permit applicants wide discretion 
        in designing programs that effectively promote increased use of 
        approved equestrian helmets.

SEC. 3. PURPOSES OF GRANTS.

    A grant under section 2 may be used by a grantee to--
            (1) encourage individuals to wear approved equestrian 
        helmets;
            (2) provide assistance to individuals who may not be able 
        to afford approved equestrian helmets to enable such 
        individuals to acquire such helmets;
            (3) educate individuals and their families on the 
        importance of wearing approved equestrian helmets in a proper 
        manner in order to improve equestrian safety; or
            (4) carry out any combination of activities described in 
        paragraphs (1), (2), and (3).

SEC. 4. REPORT TO CONGRESS.

    (a) Requirement.--Not later than 1 year after the date of enactment 
of this Act, the Secretary of Commerce shall submit to the appropriate 
committees of Congress a report on the effectiveness of grants awarded 
under section 2.
    (b) Contents of Report.--The report shall include a list of grant 
recipients, a summary of the types of programs implemented by the grant 
recipients, and any recommendations that the Secretary considers 
appropriate regarding modification or extension of the authority under 
section 2.
    (c) Appropriate Committees of Congress Defined.--In this section, 
the term ``appropriate committees of Congress'' means--
            (1) the Committee on Commerce, Science, and Transportation, 
        and the Committee on Health, Education, Labor, and Pensions of 
        the Senate; and
            (2) the Committee on Energy and Commerce of the House of 
        Representatives.

SEC. 5. STANDARDS.

    (a) In General.--Every equestrian helmet manufactured on or after 
the date that is 9 months after the date of enactment of this Act shall 
meet--
            (1) the interim standard specified in subsection (b), 
        pending the establishment of a final standard pursuant to 
        subsection (c); and
            (2) the final standard, once that standard has been 
        established under subsection (c).
    (b) Interim Standard.--The interim standard for equestrian helmets 
is the American Society for Testing and Materials (ASTM) standard 
designated as F 1163.
    (c) Final Standard.--
            (1) Requirement.--Not later than 60 days after the date of 
        enactment of this Act, the Consumer Product Safety Commission 
        shall begin a proceeding under section 553 of title 5, United 
        States Code, to--
                    (A) establish a final standard for equestrian 
                helmets that incorporates all the requirements of the 
                interim standard specified in subsection (b);
                    (B) provide in the final standard a mandate that 
                all approved equestrian helmets be certified to the 
                requirements promulgated under the final standard by an 
                organization that is accredited to certify personal 
                protection equipment in accordance with ISO Guide 65; 
                and
                    (C) include in the final standard any additional 
                provisions that the Commission considers appropriate.
            (2) Inapplicability of certain laws.--Sections 7, 9, and 
        30(d) of the Consumer Product Safety Act (15 U.S.C. 2056, 2058, 
        and 2079(d)) shall not apply to the proceeding under this 
        subsection, and section 11 of such Act (15 U.S.C. 2060) shall 
        not apply with respect to any standard issued under such 
        proceeding.
            (3) Effective date.--The final standard shall take effect 
        not later than 1 year after the date it is issued.
    (d) Failure To Meet Standards.--
            (1) Failure to meet interim standard.--Until the final 
        standard takes effect, an equestrian helmet that does not meet 
        the interim standard, required under subsection (a)(1), shall 
        be considered in violation of a consumer product safety 
        standard promulgated under the Consumer Product Safety Act.
            (2) Status of final standard.--The final standard developed 
        under subsection (c) shall be considered a consumer product 
        safety standard promulgated under the Consumer Product Safety 
        Act.

SEC. 6. AUTHORIZATIONS OF APPROPRIATIONS.

    (a) Department of Commerce.--There is authorized to be appropriated 
to the Department of Commerce to carry out section 2, $100,000 for each 
of fiscal years 2005, 2006, and 2007.
    (b) Consumer Product Safety Commission.--There is authorized to be 
appropriated to the Consumer Product Safety Commission to carry out 
activities under section 5, $500,000 for fiscal year 2005, which amount 
shall remain available until expended.

SEC. 7. DEFINITIONS.

    In this Act:
            (1) Approved equestrian helmet.--The term ``approved 
        equestrian helmet'' means an equestrian helmet that meets--
                    (A) the interim standard specified in section 5(b), 
                pending establishment of a final standard under section 
                5(c); and
                    (B) the final standard, once it is effective under 
                section 5(c).
            (2) Equestrian helmet.--The term ``equestrian helmet'' 
        means a hard shell head covering intended to be worn while 
        participating in an equestrian event or activity.


Output: Christen O'Donnell Equestrian Helmet Safety Act of 2004 - Authorizes the Secretary of Commerce to award grants to States, political subdivisions, Indian tribes and organizations, public organizations, and private nonprofit organizations for activities that encourage individuals to wear approved equestrian helmets.

Requires the Secretary to report to the appropriate congressional committees on the effectiveness of such grants.

Establishes an interim standard for equestrian helmets manufactured nine months after enactment of this Act pending establishment of a final standard.

Directs the Consumer Product Safety Commission to begin rulemaking proceedings for development of a final standard. Excludes such proceedings from specified laws governing the Commission's reliance on voluntary standards, the development of consumer product safety rules, and the Commission's regulation of consumer products in accordance with other laws. Prohibits application of judicial review provisions to any standard issued pursuant to such proceedings.

Requires any failure to meet the interim standard to be treated as a violation of a consumer product safety standard promulgated under the Consumer Product Safety Act (CPSA). Requires any final standard to be considered a CPSA consumer product safety standard.