instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. CREDIT FOR CERTAIN HOME PURCHASES.

    (a) Allowance of Credit.--Subpart A of part IV of subchapter A of 
chapter 1 of the Internal Revenue Code of 1986 (relating to refundable 
credits) is amended by inserting after section 25D the following new 
section:

``SEC. 25E. CREDIT FOR CERTAIN HOME PURCHASES.

    ``(a) Allowance of Credit.--In the case of an individual who 
purchases a principal residence in the United States during the 12-
month period beginning on the date of the enactment of this section, 
there shall be allowed to the taxpayer as a credit against the tax 
imposed by this chapter for the taxable year an amount equal to 10 
percent of the purchase price of the residence.
    ``(b) Limitations.--
            ``(1) Dollar limitation.--The credit allowed under 
        subsection (a) shall not exceed $10,000.
            ``(2) Denial of credit for residences acquired with 
        nonconforming loans.--No credit shall be allowed under 
        subsection (a) with respect to the purchase of any residence if 
        the aggregate acquisition indebtedness (as defined in section 
        163(h)(3)(B)) with respect to such residence exceeds the 
        limitation on the maximum original principal obligation of a 
        mortgage that may be purchased by the Federal Home Loan 
        Mortgage Corporation (as such limitation is in effect at the 
        time of such purchase).
            ``(3) Limitation based on amount of tax.--In the case of a 
        taxable year to which section 26(a)(2) does not apply, the 
        credit allowed under subsection (a) for any taxable year shall 
        not exceed the excess of--
                    ``(A) the sum of the regular tax liability (as 
                defined in section 26(b)) plus the tax imposed by 
                section 55, over
                    ``(B) the sum of the credits allowable under this 
                subpart (other than this section) for the taxable year.
            ``(4) One-time only.--
                    ``(A) In general.--If a credit is allowed under 
                this section in the case of any individual (and such 
                individual's spouse, if married) with respect to the 
                purchase of any principal residence, no credit shall be 
                allowed under this section in any taxable year with 
                respect to the purchase of any other principal 
                residence by such individual or a spouse of such 
                individual.
                    ``(B) Joint purchase.--In the case of a purchase of 
                a principal residence by 2 or more unmarried 
                individuals or by 2 married individuals filing 
                separately, no credit shall be allowed under this 
                section if a credit under this section has been allowed 
                to any of such individuals in any taxable year with 
                respect to the purchase of any other principal 
                residence.
    ``(c) Carryforward of Unused Credit.--
            ``(1) Rule for years in which all personal credits allowed 
        against regular and alternative minimum tax.--In the case of a 
        taxable year to which section 26(a)(2) applies, if the credit 
        allowable under subsection (a) exceeds the limitation imposed 
        by section 26(a)(2) for such taxable year reduced by the sum of 
        the credits allowable under this subpart (other than this 
        section), such excess shall be carried to the succeeding 
        taxable year and added to the credit allowable under subsection 
        (a) for such succeeding taxable year.
            ``(2) Rule for other years.--In the case of a taxable year 
        to which section 26(a)(2) does not apply, if the credit 
        allowable under subsection (a) exceeds the limitation imposed 
        by subsection (b)(3) for such taxable year, such excess shall 
        be carried to the succeeding taxable year and added to the 
        credit allowable under subsection (a) for such succeeding 
        taxable year.
            ``(3) Limitation.--No credit may be carried forward under 
        this subsection to any taxable year following the first taxable 
        year after the taxable year in which the credit arose.
    ``(d) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Allocation of dollar limit.--
                    ``(A) Married individuals filing separately.--In 
                the case of a married individual filing a separate 
                return, subsection (b)(1) shall be applied by 
                substituting `$5,000' for `$10,000'.
                    ``(B) Other individuals.--If two or more 
                individuals who are not married purchase a principal 
                residence, the amount of the credit allowed under 
                subsection (a) shall be allocated among such 
                individuals in such manner as the Secretary may 
                prescribe, except that the total amount of the credits 
                allowed to all such individuals shall not exceed 
                $10,000.
            ``(2) Principal residence.--The term `principal residence' 
        has the same meaning as when used in section 121.
            ``(3) Purchase.--
                    ``(A) In general.--The term `purchase' means any 
                acquisition, but only if--
                            ``(i) the property is not acquired from a 
                        person related to the person acquiring it, and
                            ``(ii) the basis of the property in the 
                        hands of the person acquiring it is not 
                        determined--
                                    ``(I) in whole or in part by 
                                reference to the adjusted basis of such 
                                property in the hands of the person 
                                from whom acquired, or
                                    ``(II) under section 1014(a) 
                                (relating to property acquired from a 
                                decedent).
                    ``(B) Construction.--A residence which is 
                constructed by the taxpayer shall be treated as 
                purchased by the taxpayer on the date the taxpayer 
                first occupies such residence.
            ``(4) Purchase price.--The term `purchase price' means the 
        adjusted basis of the principal residence on the date such 
        residence is purchased.
            ``(5) Related persons.--A person shall be treated as 
        related to another person if the relationship between such 
        persons would result in the disallowance of losses under 
        section 267 or 707(b) (but, in applying section 267(b) and (c) 
        for purposes of this section, paragraph (4) of section 267(c) 
        shall be treated as providing that the family of an individual 
        shall include only his spouse, ancestors, and lineal 
        descendants).
    ``(e) Exceptions.--No credit under subsection (a) shall be allowed 
to any taxpayer for any taxable year with respect to the purchase of a 
residence if--
            ``(1) a credit under section 1400C (relating to first-time 
        homebuyer in the District of Columbia) is allowable to the 
        taxpayer (or the taxpayer's spouse) for such taxable year or 
        any prior taxable year,
            ``(2) the taxpayer is a nonresident alien, or
            ``(3) the taxpayer disposes of such residence (or such 
        residence ceases to be the principal residence of the taxpayer 
        (and, if married, the taxpayer's spouse)) before the close of 
        such taxable year.
    ``(f) Reporting Requirement.--Rules similar to the rules of section 
1400C(f) (as so in effect) shall apply.
    ``(g) Basis Adjustment.--For purposes of this subtitle, if a credit 
is allowed under this section with respect to the purchase of any 
residence, the basis of such residence shall be reduced by the amount 
of the credit so allowed.
    ``(h) Application.--This section shall not apply to any taxable 
year beginning after December 31, 2009.''.
    (b) Conforming Amendments.--
            (1) Section 23(c)(1) of such Code is amended by striking 
        ``25D and 1400C'' and inserting ``25D, 25E, and 1400C''.
            (2) Section 25D(c)(2) of such Code is amended by striking 
        ``and 25B'' and inserting ``25B, and 25E''.
            (3) Section 1400C(d)(1) of such Code is amended by striking 
        ``section 25D'' and inserting ``sections 25D and 25E''.
    (c) Clerical Amendment.--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 25D the 
following new item:

``Sec. 25E. Credit for certain home purchases.''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to residences purchased after the date of the 
enactment of this Act in taxable years ending after such date.
answer:
Amends the Internal Revenue Code to allow individual taxpayers a one-time refundable tax credit for up to 10% of the purchase price of a principal residence purchased in the United States within the 12-month period beginning on the date of enactment of this Act. Limits the dollar amount of such credit to $10,000. Terminates such credit after 2009.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protecting Consumer Access to 
Generic Drugs Act of 2007''.

SEC. 2. UNFAIR AND DECEPTIVE ACTS AND PRACTICES RELATED TO NEW DRUG 
              APPLICATIONS.

    (a) Conduct Prohibited.--It shall be unlawful for any person to 
directly or indirectly be a party to any agreement resolving or 
settling a patent infringement claim in which--
            (1) an ANDA filer receives anything of value; and
            (2) the ANDA filer agrees not to research, develop, 
        manufacture, market, or sell, for any period of time, the drug 
        that is to be manufactured under the ANDA involved and is the 
        subject of the patent infringement claim.
    (b) Exceptions.--Notwithstanding subsection (a)(1), subsection (a) 
does not prohibit a resolution or settlement of a patent infringement 
claim in which the value received by the ANDA filer includes no more 
than--
            (1) the right to market the drug that is to be manufactured 
        under the ANDA involved and is the subject of the patent 
        infringement claim, before the expiration of--
                    (A) the patent that is the basis for the patent 
                infringement claim; or
                    (B) any other statutory exclusivity that would 
                prevent the marketing of such drug; and
            (2) the waiver of a patent infringement claim for damages 
        based on prior marketing of such drug.
    (c) Enforcement.--A violation of subsection (a) shall be treated as 
an unfair and deceptive act or practice and an unfair method of 
competition in or affecting interstate commerce prohibited under 
section 5 of the Federal Trade Commission Act (15 U.S.C. 45). The 
Federal Trade Commission shall enforce this Act in the same manner, by 
the same means, and with the same jurisdiction as though all applicable 
terms and provisions of the Federal Trade Commission Act were 
incorporated into and made a part of this Act.
    (d) Definitions.--In this section:
            (1) Agreement.--The term ``agreement'' means anything that 
        would constitute an agreement for purposes of section 5 of the 
        Federal Trade Commission Act (15 U.S.C. 45).
            (2) Agreement resolving or settling.--The term ``agreement 
        resolving or settling'', in reference to a patent infringement 
        claim, includes any agreement that is contingent upon, provides 
        a contingent condition for, or is otherwise related to the 
        resolution or settlement of the claim.
            (3) ANDA.--The term ``ANDA'' means an abbreviated new drug 
        application for the approval of a new drug under section 505(j) 
        of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(j)).
            (4) ANDA filer.--The term ``ANDA filer'' means a party that 
        has filed an ANDA with the Food and Drug Administration.
            (5) Patent infringement.--The term ``patent infringement'' 
        means infringement of any patent or of any filed patent 
        application, extension, reissuance, renewal, division, 
        continuation, continuation in part, reexamination, patent term 
        restoration, patent of addition, or extension thereof.
            (6) Patent infringement claim.--The term ``patent 
        infringement claim'' means any allegation made to an ANDA 
        filer, whether or not included in a complaint filed with a 
        court of law, that its ANDA or drug to be manufactured under 
        such ANDA may infringe any patent.

SEC. 3. FTC RULEMAKING.

    The Federal Trade Commission may, by rule promulgated under section 
553 of title 5, United States Code, exempt certain agreements described 
in section 2 if the Commission finds such agreements to be in 
furtherance of market competition and for the benefit of consumers. 
Consistent with the authority of the Commission, such rules may include 
interpretive rules and general statements of policy with respect to the 
practices prohibited under section 2.

SEC. 4. FORFEITURE OF 180-DAY EXCLUSIVITY PERIOD UNDER THE FFDCA.

    Section 505(j)(5)(D)(i) of the Federal Food, Drug, and Cosmetic Act 
(21 U.S.C. 355(j)(5)(D)(i)) is amended--
            (1) in subclause (I)(bb)--
                    (A) by redesignating subitem (CC) as subitem (EE); 
                and
                    (B) by inserting after subitem (BB) the following:

                                                    ``(CC) In a 
                                                declaratory judgment 
                                                action described in 
                                                subitem (AA), a court 
                                                dismisses the action 
                                                for lack of subject 
                                                matter jurisdiction, 
                                                either with or without 
                                                prejudice.

                                                    ``(DD) The 
                                                applicant files with 
                                                the Secretary a 
                                                covenant by the patent 
                                                owner that the patent 
                                                owner will not sue the 
                                                applicant for 
                                                infringement with 
                                                respect to the 
                                                patent.''; and

            (2) in subclause (V), by inserting ``section 2 of the 
        Protecting Consumer Access to Generic Drugs Act of 2007 or'' 
        after ``that the agreement has violated''.

SEC. 5. NOTICE AND CERTIFICATION OF AGREEMENTS.

    (a) Notice of All Agreements.--Section 1112(c)(2) of the Medicare 
Prescription Drug, Improvement, and Modernization Act of 2003 (21 
U.S.C. 3155 note) is amended by--
            (1) striking ``the Commission the'' and inserting ``the 
        Commission (1) the''; and
            (2) inserting before the period at the end the following: 
        ``; and (2) a description of the subject matter of any other 
        agreement the parties enter into within 30 days of an entering 
        into an agreement covered by subsection (a) or (b)''.
    (b) Certification of Agreements.--Section 1112 of such Act is 
amended by adding at the end the following:
    ``(d) Certification.--The Chief Executive Officer or the company 
official responsible for negotiating any agreement required to be filed 
under subsection (a), (b), or (c) shall execute and file with the 
Assistant Attorney General and the Commission a certification as 
follows: `I declare under penalty of perjury that the following is true 
and correct: The materials filed with the Federal Trade Commission and 
the Department of Justice under section 1112 of subtitle B of title XI 
of the Medicare Prescription Drug, Improvement, and Modernization Act 
of 2003, with respect to the agreement referenced in this 
certification: (1) represent the complete, final, and exclusive 
agreement between the parties; (2) include any ancillary agreements 
that are contingent upon, provide a contingent condition for, or are 
otherwise related to, the referenced agreement; and (3) include written 
descriptions of any oral agreements, representations, commitments, or 
promises between the parties that are responsive to subsection (a) or 
(b) of such section 1112 and have not been reduced to writing.'.''.
answer:
Protecting Consumer Access to Generic Drugs Act of 2007 - Prohibits, as an unfair and deceptive act or practice and an unfair method of competition in or affecting interstate commerce, any person from being a party to any agreement resolving or settling a patent infringement claim in which: (1) an abbreviated new drug (generic) application filer receives anything of value; and (2) such filer agrees not to research, develop, manufacture, market or sell the generic drug. Excludes a resolution or settlement that includes no more than: (1) the right to market the generic drug before the expiration of the patent or other exclusivity period; or (2) the waiver of a patent infringement claim for damages.

Authorizes the Federal Trade Commission (FTC) to exempt agreements in furtherance of market competition and for the benefit of consumers.

Amends the Federal Food, Drug, and Cosmetic Act to provide that a generic drug applicant forfeits market exclusivity for failing to market the drug 75 days after: (1) a court dismisses a declaratory judgment action for lack of subject matter jurisdiction; or (2) the applicant files with the Secretary of Health and Human Services a covenant that the patent owner will not sue the applicant for patent infringement. Deems an applicant to have forfeited market exclusivity if the applicant enters into an agreement that violates this Act.

Amends the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 to revise reporting requirements related to agreements between a generic drug applicant and a brand name drug company to include: (1) a description of the subject matter of other agreements between the parties; and (2) a certification that the materials filed represent the complete, final, and exclusive agreement between the parties.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Clean Heating Oil Act of 2012''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) The Energy Information Administration estimates that 
        3.93 billion gallons of heating oil were consumed in the United 
        States in 2010, representing 7.2 percent of total demand for 
        distillate oil in the United States.
            (2) Currently, the sulfur content of heating oil is the 
        only chemical difference between heating oil and highway diesel 
        fuel. However, the State of New York will require the same 
        sulfur content for heating oil as onroad and offroad diesel 
        fuel beginning on July 1, 2012.
            (3) Since 2010, the Environmental Protection Agency has 
        limited the sulfur content of highway and most nonroad diesel 
        fuel to no more than 15 parts per million.
            (4) The Northeast States for Coordinated Air Use Management 
        estimates that heating oil represents 54 percent of total 
        demand for heating oil and diesel fuel in the Northeast and is 
        the second largest source of sulfur dioxide emissions.
            (5) The Energy Information Administration estimates that 
        the United States exported 8.65 billion gallons of diesel fuel 
        with a sulfur content of less than 15 parts per million in 
        2011.
            (6) The Environmental Protection Agency concluded in a 2008 
        report that reducing sulfur dioxide exposure yields numerous 
        health benefits.
            (7) The Northeast States for Coordinated Air Use Management 
        estimates that reducing the sulfur content in heating oil will 
        eliminate 167,000 tons of sulfur dioxide emissions, and provide 
        substantial benefits to the health and well-being of the people 
        of the United States.
            (8) The Environmental Protection Agency has authority under 
        section 111 of the Clean Air Act (42 U.S.C. 7411) to limit the 
        sulfur content of heating oil used in stationary sources.
            (9) The Brookhaven National Laboratory estimates that 
        reducing the sulfur content of heating oil will improve overall 
        heating system efficiency and longevity, and save as much as 
        $200 million per year in system maintenance costs.

SEC. 3. SULFUR CONTENT OF HEATING OIL.

    (a) Amendment.--Part A of title I of the Clean Air Act (42 U.S.C. 
7401 et seq.) is amended by adding at the end the following:

``SEC. 132. SULFUR CONTENT OF HEATING OIL.

    ``(a) Heating Oil Defined.--In this section, the term `heating oil' 
means any number 1 distillate, number 2 dyed distillate, or non-
petroleum diesel blend that--
            ``(1) is sold for use in furnaces, boilers, stationary 
        diesel engines, or similar applications; and
            ``(2) is commonly or commercially known or sold as heating 
        oil or fuel oil or using a similar trade name.
    ``(b) Requirement.--
            ``(1) In general.--Effective June 1, 2016, no person shall 
        manufacture, sell, supply, offer for sale or supply, dispense, 
        transport, or introduce into commerce heating oil which 
        contains a concentration of sulfur in excess of--
                    ``(A) 15 parts per million; or
                    ``(B) a lesser concentration established under 
                subsection (c).
            ``(2) Early use credits.--
                    ``(A) In general.--The Administrator may, by 
                regulation, provide for the issuance of credits to 
                refiners and importers for amounts of heating oil 
                manufactured or imported before June 1, 2016, in 
                accordance with the limitation described in paragraph 
                (1).
                    ``(B) Use; transfer.--Any regulations promulgated 
                under subparagraph (A) shall provide that a refiner or 
                importer who is issued credits may use such credits, or 
                transfer all or a portion of such credits to another 
                refiner or importer for use, for the purpose of 
                complying with this subsection.
                    ``(C) Limitation.--Any credit issued under this 
                paragraph shall expire on June 1, 2019, and may not be 
                used to comply with this subsection on or after such 
                date.
    ``(c) Authority To Require Lesser Concentration.--
            ``(1) Authority.--Subject to paragraph (2), the 
        Administrator may by regulation reduce the concentration of 
        sulfur in heating oil permissible under subsection (b) to the 
        extent necessary to ensure that such concentration is not 
        reasonably anticipated to endanger the public health or 
        welfare.
            ``(2) Limitation.--Paragraph (1) does not authorize the 
        Administrator to reduce the concentration of sulfur in heating 
        oil permissible under subsection (b) to any concentration lower 
        than the concentration of sulfur in diesel fuel permissible 
        under section 211.
    ``(d) Waiver Authority.--
            ``(1) In general.--The Administrator may temporarily waive 
        the requirements of this section in whole or in part if, after 
        consultation with, and concurrence by, the Secretary of Energy, 
        the Administrator determines that, with respect to heating oil, 
        the criteria listed in subclauses (I) through (III) of section 
        211(c)(4)(C)(ii) are met.
            ``(2) Limitation and requirements.--Any waiver under 
        paragraph (1) shall be subject to the limitations and 
        requirements applicable to waivers under subclauses (I) through 
        (V) of section 211(c)(4)(C)(iii). For purposes of the preceding 
        sentence, the reference in section 211(c)(4)(C)(iii)(IV) to the 
        motor fuel distribution system is deemed to refer to the 
        heating oil distribution system.
    ``(e) Heating Oil Manufactured by Small Refineries.--The 
Administrator may waive one or more requirements of this section with 
respect to any heating oil manufactured by a small refinery (as defined 
in section 211(o)(1)(K)). The period of a waiver under this subsection 
shall terminate not later than June 1, 2019.
    ``(f) Penalties and Injunctions.--The provisions of section 211(d) 
shall apply to a violation of this section or the regulations 
thereunder to the same extent and in the same manner as such provisions 
apply to a violation of section 211(i) or the regulations 
thereunder.''.
    (b) Regulations.--Not later than 24 months after the date of the 
enactment of this Act, the Administrator of the Environmental 
Protection Agency shall issue a final regulation to implement and 
enforce section 132 of the Clean Air Act, as added by subsection (a).
answer:

Clean Heating Oil Act of 2012 - Amends the Clean Air Act to prohibit, effective June 1, 2016, any person from manufacturing, selling, supplying, offering for sale or supply, dispensing, transporting, or introducing into commerce heating oil which contains a concentration of sulfur in excess of: (1) 15 parts per million, or (2) a lesser concentration that may be established by the Administrator of the Environmental Protection Agency (EPA) (but not below the concentration of sulfur in diesel fuel permissible under renewable fuel standards) to ensure that such concentration is not reasonably anticipated to endanger the public health or welfare.

Allows the Administrator to: (1) provide for the issuance of credits to refiners and importers for amounts of heating oil manufactured or imported before June 1, 2016, in accordance with such limitation; and (2) allow a refiner or importer to use such credits, or transfer such credits to another refiner or importer for use, for the purpose of complying with this Act. Terminates such credits on June 1, 2019.

Defines "heating oil" to mean any number 1 distillate, number 2 dyed distillate, or non-petroleum diesel blend that is: (1) sold for use in furnaces, boilers, stationary diesel engines, or similar applications; and (2) commonly or commercially known or sold as heating oil or fuel oil or using a similar trade name.

Allows the Administrator to: (1) temporarily waive the requirements of this Act if the Administrator determines, and the Secretary of Energy (DOE) concurs, that the criteria for fuels and fuel additives is met with respect to heating oil; and (2) waive requirements of this Act with respect to any heating oil manufactured by a small refinery until June 1, 2019.

 Applies penalty and injunction provisions for violations of fuel regulations under the Clean Air Act to violations of this Act.