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. SHORT TITLE.

    This Act may be cited as the ``Freedom and Mobility in Consumer 
Banking Act''.

SEC. 2. FEDERAL DEPOSIT INSURANCE ACT AMENDMENTS.

    The Federal Deposit Insurance Act (12 U.S.C. 1811 et seq.) is 
amended by adding at the end the following new section:

``SEC. 51. RIGHT TO CLOSE PERSONAL CHECKING AND SAVINGS ACCOUNTS.

    ``(a) In General.--An insured depository institution may not--
            ``(1) prohibit any person from closing a checking or 
        savings account, regardless of whether the balance in the 
        account is positive, zero, or negative; or
            ``(2) charge any fee to close any such account.
    ``(b) Time Limit.--An account at any insured depository institution 
shall be closed by the institution not later than 48 hours after 
receiving a request from the customer to close the account.
    ``(c) Methods of Requesting Closure of an Account.--
            ``(1) In general.--Any accountholder of an account at an 
        insured depository institution may request that the account be 
        closed in person, over the phone, or by other electronic or 
        remote means, as may be prescribed by regulation.
            ``(2) Exception for large accounts.--Notwithstanding 
        paragraph (1), any insured depository institution may require 
        an accountholder of an account which has an outstanding balance 
        of $25,000 or more on deposit at the depository institution to 
        close the account in person, to the extent the depository 
        institution has provided written notice of such requirement to 
        the account holder at any time prior to receiving a request 
        from the accountholder to close the account.
    ``(d) Repayment of Balances.--
            ``(1) In general.--Any balance in an account at an insured 
        depository institution that is closed by the institution 
        pursuant to a request by the accountholder shall repaid to the 
        accountholder in accordance with the following requirements:
                    ``(A) In person.--If the request is made in person, 
                the total amount of funds on deposit in the account 
                shall be paid to the accountholder at the time the 
                request is made at the consumer's option and without a 
                fee, by certified check provided to the consumer at the 
                time of the request, by electronic fund transfer 
                executed on that business day to an account designated 
                by the consumer, or by any other means offered by the 
                financial institution if requested by the consumer.
                    ``(B) Request made by other means.--If the request 
                is made over the phone, or by other electronic or 
                remote means, the total amount of funds on deposit in 
                the account shall promptly be remitted by the 
                institution to the accountholder at the consumer's 
                option and without a fee, by certified check issued on 
                the business day on which the request is received, by 
                electronic fund transfer executed on that business day 
                to an account designated by the consumer, or by any 
                other means offered by the financial institution if 
                requested by the consumer.
            ``(2) Time limit.--In any case, the payment by an insured 
        depository institution of the total amount of funds on deposit 
        in an account at the institution which the accountholder has 
        requested be closed shall be remitted to the accountholder 
        before the end of the 3 business day period beginning when the 
        accountholder submits such request.
    ``(e) Prohibition on Any Fees or Charges After Request To Close.--
No insured depository institution may impose any fees or charges on any 
deposit account at such institution after receiving a request in 
accordance with subsection (c) to close the account.
    ``(f) Prohibition on Reopening Account To Make Subsequent 
Payment.--No insured depository institution may reopen an account that 
the consumer has requested be closed in accordance with subsection (c) 
to apply subsequent debits, whether preauthorized or otherwise, or for 
any other reason, unless the consumer expressly requests that such 
account be reopened.
    ``(g) Notice of Subsequent Preauthorized Recurring Debits.--During 
the 30-day period beginning on the date an account at an insured 
depository institution is closed pursuant to a request by the 
accountholder, the insured depository institution shall promptly notify 
the customer if a preauthorized recurring debit is directed to the 
account.
    ``(h) Limitation on Reporting.--
            ``(1) Negative balance resulting from fees.--If, at the 
        time any account at an insured depository institution is 
        closed, the account has a negative balance resulting solely 
        from any fee assessed by the depository institution, the 
        insured depository institution may not report the fact of the 
        outstanding balance or any other adverse information with 
        respect to such account to any consumer reporting agency 
        described in section 603(f) of the Fair Credit Reporting Act if 
        such information could be used to adversely affect the 
        consumer's ability to open a transaction account at another 
        depository institution.
            ``(2) Treatment of negative balance resulting from 
        overdrafts.--If such information could be used to adversely 
        affect the consumer's ability to open a transaction account at 
        another depository institution, an insured depository 
        institution shall not report to any consumer reporting agency 
        (as defined in section 603 of the Fair Credit Reporting Act) 
        that an account had a negative balance at the time of the 
        closure of the account unless all of the following conditions 
        are met:
                    ``(A) Only if the negative balance is the result of 
                funds actually paid by the depository institution to a 
                third party.
                    ``(B) Only for the amount it actually paid to the 
                third party and not for any fees associated with the 
                transaction.
                    ``(C) Only to the extent the negative balance is 
                the result of credit extended through an overdraft line 
                of credit program where the fee or charge incurred in 
                connection with the overdraft is considered a finance 
                charge under the Truth In Lending Act.
            ``(3) Notice and opportunity for repayment of overdraft.--
        If an account of an accountholder at an insured depository 
        institution has a negative balance at the time the account is 
        closed, the insured depository institution--
                    ``(A) shall promptly notify the accountholder of 
                the fact of the negative balance and the amount due; 
                and
                    ``(B) may, after the end of the 30-day period 
                beginning on the date notice is provided to an 
                accountholder under subparagraph (A)--
                            ``(i) report the fact of the outstanding 
                        balance or any other adverse information with 
                        respect to such account to any consumer 
                        reporting agency, subject to the limitations in 
                        paragraph (2); and
                            ``(ii) take any other collection activity 
                        with respect to such outstanding balance.
    ``(i) Transfer of Direct Deposit Received After Notice of Closure 
and Payment.--If--
            ``(1) during the 30-day period beginning after any balance 
        in an account at an insured depository institution that is 
        closed by the institution pursuant to a request by the 
        accountholder has been repaid to the accountholder, a 
        previously scheduled amount intended for direct deposit into 
        such account is received by such institution, and
            ``(2) before the time such amount is received, the consumer 
        provides the insured depository institution with an account 
        number and insured depository institution routing number for a 
        successor transaction or savings account at another insured 
        depository institution,
the insured depository institution which receives such amount shall 
transfer such amount, without a fee and by electronic fund transfer, to 
the insured depository institution identified by the former 
accountholder for deposit in the transaction or savings account 
identified by such former accountholder.
    ``(j) Regulations.--The Federal banking agencies shall jointly 
prescribe regulations to carry out the purposes of this section.''.
answer:
Freedom and Mobility in Consumer Banking Act - Amends the Federal Deposit Insurance Act (FDIA) to prohibit an insured depository institution from: (1) prohibiting any person from closing a checking or savings account, regardless of its balance; or (2) charging a fee to close such an account.

Requires a depository institution to close an account within 48 hours after receiving a request from the customer to do so.

Permits an account holder to request that the account be closed in person, over the phone, or by other electronic or remote means, as may be prescribed by regulation.

Sets forth financial institution procedures for closing large accounts and repaying balances, as well as notice and opportunity for accountholder repayment of overdrafts.

Prohibits a depository institution from: (1) imposing fees or charges after receiving a request to close an account, or (2) reopening an account without express account holder request.


question:
SECTION 1. YELLOWSTONE BUFFALO PRESERVATION.

    (a) Short Title.--This section may be cited as the ``Yellowstone 
Buffalo Preservation Act''.
    (b) Findings.--Congress finds the following:
            (1) More than any other animal, the American buffalo (Bison 
        bison) is a wildlife icon of the United States. The American 
        buffalo is the symbol that represents the Department of the 
        Interior. The American buffalo is profoundly significant to 
        Native American cultures and, perhaps more than any other 
        wildlife species, has influenced our history.
            (2) The American buffalo is still under assault, as it was 
        in the late 19th Century when it was nearly exterminated. At 
        the end of the great slaughter, in which tens of millions of 
        buffalo were killed, only a few hundred wild buffalo remained 
        in the Nation and all were located in Yellowstone National 
        Park. Due to poaching, their numbers were reduced to 25 by the 
        year 1900.
            (3) The offspring of the 25 survivors comprise the 
        Yellowstone buffalo herd and are the only wild, free-roaming 
        American buffalo to continuously occupy their native habitat in 
        the United States.
            (4) The Yellowstone buffalo herd is genetically unique. 
        Unlike captive ranched buffalo, which are now relatively 
        common, the Yellowstone buffalo herd has never interbred with 
        cattle and has retained its wild character.
            (5) Because the Park lacks extensive low-elevation winter 
        habitat that provides bison and elk with access to winter 
        forage, wildlife migrate from the high elevation plateau of 
        Yellowstone National Park to lower elevation habitat adjacent 
        to the Park in winter and spring.
            (6) The Yellowstone buffalo herd was exposed to the 
        bacterium Brucella abortus, which can cause the disease 
        brucellosis, in 1917. Brucellosis is only transmitted through 
        animal ingestion of contaminated reproductive products. 
        Brucellosis can cause abortions in infected animals, but only 
        infectious females who have the bacteria in their reproductive 
        system represent any potential threat of transmission. The risk 
        of transmission between wild buffalo and cattle was deemed low 
        in a 1992 General Accounting Office report, and again in a 1998 
        National Research Council study. In fact, there has never been 
        a confirmed incidence of brucellosis transmission in the wild 
        from buffalo to cattle. Buffalo with brucellosis and cattle 
        have grazed together for over 50 years in the Jackson Hole area 
        south of Yellowstone without any incident of disease 
        transmission. Despite these facts, the National Park Service, 
        the United States Forest Service, and the State of Montana 
        Department of Livestock haze, capture, and kill members of the 
        Yellowstone buffalo herd in an attempt to keep them unnaturally 
        confined within Yellowstone National Park. At the same time, 
        approximately 13,000 Yellowstone elk, some of which also harbor 
        brucellosis, are allowed unfettered access to Federal land 
        outside the Park. Since 1984, nearly 3,700 American buffalo 
        have been killed in Montana as a result of this policy. In the 
        winter of 2002-2003, 244 buffalo were killed by the Federal and 
        State agencies, including 231 buffalo which were captured and 
        slaughtered by the National Park Service.
            (7) The key lower elevation habitat needed by American 
        buffalo is primarily on Gallatin National Forest lands adjacent 
        to the north and west sides of the Park. On the north side, 
        taxpayers spent $13,000,000 in 1999 for a private-Federal land 
        exchange intended to make low elevation habitat adjacent to the 
        Yellowstone River accessible to the Yellowstone buffalo herd 
        and other wildlife. The land exchange has not yet been 
        finalized by Federal agencies and therefore key habitat is not 
        available to the Yellowstone buffalo herd.
            (8) On the west side of the Park, the Horse Butte peninsula 
        provides prime wildlife habitat for grizzly bears, trumpeter 
        swans, bald eagles, wolves, and buffalo. The peninsula 
        comprises approximately 10,000 acres of primarily Gallatin 
        National Forest Federal lands extending into Hebgen Lake.
            (9) National Park Service lands have been set aside for the 
        conservation of resources and values and for the enjoyment and 
        use of all citizens. The Federal lands adjacent to the Park 
        represent some of the most valuable and important wildlife 
        habitat in the lower forty-eight states. They are integrally 
        connected to the health of wildlife residing seasonally in our 
        Nation's oldest national park. Together, the Park and the 
        adjacent Federal lands provide some of our Nation's richest 
        opportunities for recreation, wildlife viewing, family camping, 
        wildlife conservation, fishing, and other recreational and 
        sporting activities. These Federal lands should be 
        preferentially managed to sustain this rich and diverse 
        wildlife resource and to provide the public with enjoyment of 
        this National treasure.
    (c) Purpose.--The purpose of this Act is to provide for the 
protection of the Yellowstone buffalo herd by allowing the Yellowstone 
buffalo herd to freely roam Federal lands outside of the Park. The 
Federal lands that are affected by this Act are those within the Park 
and adjacent to it on the north and west boundaries as indicated by 
zones 2 and 3 on the Modified Preferred Alternative Map on page 181 of 
the 2000 Bison Management Plan for the State of Montana and Yellowstone 
National Park Final Environmental Impact Statement.
    (d) Definitions.--For the purposes of this section, the following 
definitions apply:
            (1) Hazing.--The term ``hazing'' means any individual 
        effort to drive away, obstruct, chase, scare, or deter natural 
        movements of wildlife, including hazing efforts carried out on 
        foot or horseback or efforts aided by machinery, aircraft, or 
        any type of noise-making device.
            (2) Individual.--The term ``individual'' means any person 
        representing a State or Federal Government.
            (3) Park.--The term ``Park'' means Yellowstone National 
        Park.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (5) Yellowstone buffalo herd.--The term ``Yellowstone 
        buffalo herd'' means the wild, free roaming, unfenced buffalo 
        living primarily within Yellowstone National Park.
    (e) Prohibited Acts; Criminal Penalties.--
            (1) Prohibited acts.--No individual may kill, haze, or 
        capture any buffalo on Federal land or land held under Federal 
        conservation easements or use any form of bait to lure buffalo 
        from any Federal land onto private land until the duties under 
        subsection (f) are carried out.
            (2) Penalties.--
                    (A) Initial violation.--Any individual found to be 
                in violation of paragraph (1) for the first time shall 
                be fined not more than $5,000 or imprisoned not more 
                than 1 year or both.
                    (B) Subsequent violations.--Any individual found to 
                be in violation of paragraph (1) after the first such 
                finding shall be fined not more than $10,000 or 
                imprisoned not more than 2 years or both.
                    (C) Reward.--One half of any fine collected under 
                this subsection or $2,500, whichever is less, shall be 
                paid to any person or persons giving information which 
                leads to conviction of a violation of this subsection.
                    (D) Exception.--This subsection shall not apply to 
                a person that is found to have been hazing a buffalo if 
                the person is physically endangered or private property 
                was damaged by a buffalo.
    (f) Duties.--The Secretary and other appropriate Federal agencies 
shall ensure that the following is accomplished not later than 3 years 
after the date of the enactment of this Act:
            (1) The Yellowstone buffalo herd is allowed to freely roam 
        the Park and the Federal lands adjacent to Yellowstone National 
        Park on the north and west boundaries as indicated by zones 2 
        and 3 on the Modified Preferred Alternative Map on page 181 of 
        the 2000 Bison Management Plan for the State of Montana and 
        Yellowstone National Park Final Environmental Impact Statement 
        without being hazed. These lands shall be made available 
        preferentially for buffalo and wildlife use.
            (2) Management authority of the Yellowstone buffalo herd 
        within the Park is under the sole jurisdiction of the National 
        Park Service.
            (3) The land exchange described in section 1(b)(7) with the 
        private property owner has been finalized, as set forth in the 
        agreement executed in 1999, so that the Yellowstone buffalo 
        herd may freely roam the lands described in paragraph (1).
            (4) The National Park Service has disassembled the Stephens 
        Creek Buffalo Capture Facility.
            (5) The Secretary has made every effort practicable to 
        allow the Yellowstone buffalo herd to freely roam Federal lands 
        through incentives and cooperative efforts with adjacent 
        private landowners, including through acquisition, easement, 
        cattle vaccination, and landowner agreement pertaining to 
        temporal and spatial separation of livestock from the 
        Yellowstone buffalo herd.
answer:
Yellowstone Buffalo Preservation Act - Prohibits an individual from killing, hazing, or capturing any buffalo on Federal lands or land held under Federal conservation easements or using any form of bait to lure buffalo from any Federal land onto private land until the Secretary of the Interior and other appropriate Federal agencies carry out specified duties.

Establishes fines and criminal penalties for violations of this Act.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Earnings Advancement and Recovery 
Now Act'' or the ``EARN Act''.

SEC. 2. DEDICATION OF EITC COMPLIANCE SAVINGS TO EXPANDING THE EITC.

    (a) Findings.--The Congress finds the following:
            (1) The March 2014 report of the Treasury Inspector General 
        for Tax Administration on the Internal Revenue Service's 
        compliance with the Improper Payments Elimination and Recovery 
        Act of 2010 highlights significant improper payments related to 
        the earned income tax credit under section 32 of the Internal 
        Revenue Code of 1986.
            (2) The Improper Payments Elimination and Recovery Act of 
        2010 defines an improper payment as ``any payment that should 
        not have been made or that was made in an incorrect amount . . 
        . under statutory, contractual, administrative, or other 
        legally applicable requirements''.
            (3) The Internal Revenue Service estimates that 22 percent 
        to 26 percent of earned income tax credit payments were issued 
        improperly in fiscal year 2013, with the dollar value of these 
        improper payments estimated to be between $13.3 billion and 
        $15.6 billion.
            (4) The Treasury Inspector General for Tax Administration 
        has concluded that the Internal Revenue Service has made little 
        improvement in reducing improper earned income tax credit 
        payments since being required to report estimates of these 
        payments to Congress, and as a result, the earned income tax 
        credit program remains at high risk for improper payments.
            (5) The Joint Committee on Taxation estimates that for tax 
        year 2014 there will be 28.5 million filers that will receive 
        the earned income tax credit.
            (6) Billions of dollars of improper payments will continue 
        to made unless reforms and improvements take place with respect 
        to the earned income tax credit and its administration by the 
        Internal Revenue Service.
    (b) Sense of Congress.--Any budgetary savings resulting from the 
reforms and improvements enacted by this Act with respect to the earned 
income tax credit should be dedicated to expanding the credit for 
working families eligible for the earned income tax credit.

SEC. 3. INCREASE THE PENALTY APPLICABLE TO PAID TAX PREPARERS WHO 
              ENGAGE IN WILLFUL OR RECKLESS CONDUCT.

    (a) In General.--Section 6694(b)(1)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``50 percent'' and inserting ``75 
percent''.
    (b) Effective Date.--The amendment made by this section shall apply 
to returns prepared for taxable years ending after the date of the 
enactment of this Act.

SEC. 4. EXPANSION OF DISALLOWANCE PERIOD FOR TAXPAYERS WHO IMPROPERLY 
              CLAIM EITC BASED ON RECKLESS OR INTENTIONAL DISREGARD OF 
              THE RULES.

    (a) In General.--Section 32(k)(1)(B)(ii) of the Internal Revenue 
Code of 1986 is amended by striking ``2 taxable years'' and inserting 
``5 taxable years''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2013.

SEC. 5. EXPANSION OF MATH-ERROR AUTHORITY TO COVER EITC CLAIMS DURING 
              PERIOD WHEN TAXPAYER IS BARRED FROM CLAIMING THE CREDIT.

    (a) In General.--Section 6213(g)(2)(K) of the Internal Revenue Code 
of 1986 is amended by striking ``section 32(k)(2)'' and inserting 
``section 32(k)''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.

SEC. 6. PENALTY FOR ERRONEOUS CLAIM OF CREDIT MADE APPLICABLE TO EARNED 
              INCOME CREDIT.

    (a) In General.--Section 6676(a) of the Internal Revenue Code of 
1986 is amended by striking ``(other than a claim for a refund or 
credit relating to the earned income credit under section 32)''.
    (b) Effective Date.--The amendment made by this section shall apply 
to claims filed after the date of the enactment of this Act.

SEC. 7. STUDY ON EARNED INCOME CREDIT AND IMPROPER PAYMENTS.

    (a) In General.--The Comptroller General of the United States shall 
conduct a study on--
            (1) the effectiveness and impact of the earned income tax 
        credit under section 32 of the Internal Revenue Code of 1986, 
        and
            (2) the incidence and cause of improper payments made by 
        the Internal Revenue Service with respect to the credit.
    (b) Recommendations.--The study required under subsection (a) shall 
include recommendations to--
            (1) improve the efficiency and effectiveness of the earned 
        income tax credit, and
            (2) reduce the improper payments made by the Internal 
        Revenue Service with respect to the credit.
    (c) Report.--Not later than 6 months after the date of the 
enactment of this Act, the Comptroller General shall submit to the 
Committee on Ways and Means of the House of Representatives and the 
Committee on Finance of the Senate a report with the results of the 
study conducted under subsection (a) and recommendations required under 
subsection (b).
answer:

Earnings Advancement and Recovery Now Act or the EARN Act - Amends the Internal Revenue Code to: (1) increase the penalty on paid tax preparers who engage in willful or reckless conduct in understating tax liability or in disregarding tax rules or regulations, (2) extend from two to five years the period during which a taxpayer who claimed an earned income tax credit based on reckless or intentional disregard of rules and regulations is prohibited from receiving such credit, and (3) make applicable to the earned income tax credit the penalty for an erroneous claim for a tax refund or credit. Directs the Comptroller General (GAO) to conduct a study of, and report on, the effectiveness and impact of the earned income tax credit and the incidence and cause of improper payments with respect to such credit, with recommendations to improve the efficiency and effectiveness of the credit and reduce improper payments.