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

Ex Input:
SECTION 1. INADMISSIBILITY OF ALIENS SUPPORTING INTERNATIONAL CHILD 
              ABDUCTORS AND RELATIVES OF SUCH ABDUCTORS.

    (a) In General.--Section 212(a)(10)(C)(ii) of the Immigration and 
Nationality Act (8 U.S.C. 1182(a)(10)(C)(ii)) is amended--
            (1) in subclause (I), by striking the comma at the end and 
        inserting a semicolon;
            (2) in subclause (II), by striking ``, or'' at the end and 
        inserting a semicolon;
            (3) by amending subclause (III) to read as follows:
                                    ``(III) is a spouse (other than the 
                                spouse who is the parent of the 
                                abducted child), child (other than the 
                                abducted child), parent, sibling, 
                                cousin, uncle, aunt, nephew, niece, or 
                                grandparent of an alien described in 
                                clause (i), is an agent of such an 
                                alien, or is a principal employing such 
                                an alien as an agent, if such person 
                                has been designated by the Secretary of 
                                State at the Secretary's sole and 
                                unreviewable discretion; or'' and
            (4) by adding at the end the following:
                                    ``(IV) is a spouse of the abducted 
                                child described in clause (i), if such 
                                person has been designated by the 
                                Secretary of State at the Secretary's 
                                sole and unreviewable discretion,
                        is inadmissible until such child is surrendered 
                        to the person granted custody by the order 
                        described in that clause, and such custodian 
                        and child are permitted to return to the United 
                        States or such custodian's place of 
                        residence.''.
    (b) Identification of Aliens Supporting Abductors and Relatives of 
Abductors; Notice to Custodial Parents and Guardians; Annual Report; 
Definitions.--Section 212(a)(10)(C) of the Immigration and Nationality 
Act (8 U.S.C. 1182(a)(10)(C)) is amended by adding at the end the 
following:
                            ``(iv) Identification of aliens supporting 
                        abductors and relatives of abductors.--In all 
                        instances in which an alien commits an act 
                        described in clause (i), the Secretary of State 
                        shall take appropriate action to identify the 
                        individuals who are inadmissible under clause 
                        (ii).
                            ``(v) Notice to custodial parents and 
                        guardians.--In all instances in which an alien 
                        commits an act described in clause (i), the 
                        Secretary of State shall, upon request of the 
                        person granted custody of the child concerned, 
                        inform the person of whether, and when, any 
                        individual who is inadmissible under clause 
                        (ii) by reason of such act has been issued a 
                        visa or otherwise authorized to enter the 
                        United States.
                            ``(vi) Annual report.--The Secretary of 
                        State annually shall submit to the Committee on 
                        International Relations, the Committee on 
                        Government Reform, and the Committee on the 
                        Judiciary of the United States House of 
                        Representatives, and the Committee on Foreign 
                        Relations, the Committee on Governmental 
                        Affairs, and the Committee on the Judiciary of 
                        the United States Senate, a report that 
                        provides, with respect to the preceding year, 
                        an accounting of the number of cases known to 
                        the Secretary of State, disaggregated according 
                        to the nationality of the alien concerned--
                                    ``(I) in which an authority under 
                                this subparagraph was exercised (and 
                                with respect to each such case, the 
                                specific ground for inadmissibility 
                                shall be specified); and
                                    ``(II) in which an authority under 
                                this subparagraph has not been 
                                exercised but in which an alien, after 
                                entry of an order by a court in the 
                                United States granting custody to a 
                                person of a United States citizen 
                                child, detained or retained the child, 
                                or withheld custody of the child, 
                                outside the United States from the 
                                person granted custody by that order.
                            ``(vii) Definitions.--For purposes of this 
                        subparagraph--
                                    ``(I) the term `child' means an 
                                individual who was a child at the time 
                                the individual was detained or 
                                retained, or at the time custody of the 
                                individual was withheld, as described 
                                in clause (i), regardless of the age or 
                                marital status of the individual after 
                                such time; and
                                    ``(II) the term `sibling' includes 
                                a step-sibling or half-sibling.''.

Ex Output:
Amends the Immigration and Nationality Act to prohibit the U.S. admission of aliens supporting international child abductors and relatives of such abductors until the child is surrendered to the legal custodian and such child and custodian are permitted to return to the United States or the custodian's residence. (Currently such prohibition applies to relatives of abductors.) Expands the scope of "relatives" to include cousins, uncles, aunts, nephews, nieces, and grandparents. Includes the spouse of the abducted child within such prohibition.Directs the Secretary of State to: (1) identify inadmissible aliens supporting child abductors and relatives of abductors; and (2) provide notice, upon request, to custodial parents and guardians if such an alien has been authorized to enter the United States.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Welfare Integrity Now for Children 
and Families Act of 2012'' or the ``WIN for Children and Families 
Act''.

SEC. 2. SPENDING POLICIES FOR ASSISTANCE UNDER STATE TANF PROGRAMS.

    (a) State Requirement.--Section 408(a) of the Social Security Act 
(42 U.S.C. 608(a)) is amended by adding at the end the following new 
paragraph:
            ``(12) State requirement to prevent unauthorized spending 
        of benefits.--
                    ``(A) In general.--A State to which a grant is made 
                under section 403 shall maintain policies and practices 
                as necessary to prevent assistance provided under the 
                State program funded under this part from being used in 
                any electronic benefit transfer transaction in--
                            ``(i) any liquor store;
                            ``(ii) any casino, gambling casino, or 
                        gaming establishment; or
                            ``(iii) any retail establishment which 
                        provides adult-oriented entertainment in which 
                        performers disrobe or perform in an unclothed 
                        state for entertainment.
                    ``(B) Definitions.--For purposes of subparagraph 
                (A)--
                            ``(i) Liquor store.--The term `liquor 
                        store' means any retail establishment which 
                        sells exclusively or primarily intoxicating 
                        liquor. Such term does not include a grocery 
                        store which sells both intoxicating liquor and 
                        groceries including staple foods (within the 
                        meaning of section 3(r) of the Food and 
                        Nutrition Act of 2008 (7 U.S.C. 2012(r))).
                            ``(ii) Casino, gambling casino, or gaming 
                        establishment.--The terms `casino', `gambling 
                        casino', and `gaming establishment' do not 
                        include a grocery store which sells groceries 
                        including such staple foods and which also 
                        offers, or is located within the same building 
                        or complex as, casino, gambling, or gaming 
                        activities.
                            ``(iii) Electronic benefit transfer 
                        transaction.--The term `electronic benefit 
                        transfer transaction' means the use of a credit 
                        or debit card service, automated teller 
                        machine, point-of-sale terminal, or access to 
                        an online system for the withdrawal of funds or 
                        the processing of a payment for merchandise or 
                        a service.''.
    (b) Penalty.--Section 409(a) of the Social Security Act (42 U.S.C. 
609(a)) is amended by adding at the end the following new paragraph:
            ``(16) Penalty for failure to enforce spending policies.--
                    ``(A) In general.--If, within 2 years after the 
                date of the enactment of the WIN for Children and 
                Families Act, any State has not reported to the 
                Secretary on such State's implementation of the 
                policies and practices required by section 408(a)(12), 
                or the Secretary determines, based on the information 
                provided in State reports, that any State has not 
                implemented and maintained such policies and practices, 
                the Secretary shall reduce, by an amount equal to 5 
                percent of the State family assistance grant, the grant 
                payable to such State under section 403(a)(1) for--
                            ``(i) the fiscal year immediately 
                        succeeding the year in which such 2-year period 
                        ends; and
                            ``(ii) each succeeding fiscal year in which 
                        the State does not demonstrate that such State 
                        has implemented and maintained such policies 
                        and practices.
                    ``(B) Reduction of applicable penalty.--The 
                Secretary may reduce the amount of the reduction 
                required under subparagraph (A) based on the degree of 
                noncompliance of the State.
                    ``(C) State not responsible for individual 
                violations.--Fraudulent activity by any individual in 
                an attempt to circumvent the policies and practices 
                required by section 408(a)(12) shall not trigger a 
                State penalty under subparagraph (A).''.
    (c) Conforming Amendment.--Section 409(c)(4) of the Social Security 
Act (42 U.S.C. 609(c)(4)) is amended by striking ``or (13)'' and 
inserting ``(13), or (16)''.

            Passed the House of Representatives February 1, 2012.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Ex Output:
Welfare Integrity Now for Children and Families Act of 2012 or WIN for Children and Families Act - Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to require a state to which a state family assistance grant is made to maintain policies and practices necessary to prevent the use of state TANF assistance in any electronic benefit transfer transaction in a liquor store, casino or gambling establishment, or strip club.

Defines "electronic benefit transfer transaction" as the use of a credit or debit card service, automated teller machine (ATM), point-of-sale terminal, or access to an online system for the withdrawal of funds or the processing of a payment for merchandise or a service.

Establishes administrative penalties for states which have not reported on their implementation of or enforced such policies and practices.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Invest in the U.S.A. Act of 2003''.

SEC. 2. TOLL TAX ON EXCESS QUALIFIED FOREIGN DISTRIBUTION AMOUNT.

    (a) In General.--Subpart F of part III of subchapter N of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 965. TOLL TAX IMPOSED ON EXCESS QUALIFIED FOREIGN DISTRIBUTION 
              AMOUNT.

    ``(a) Toll Tax Imposed on Excess Qualified Foreign Distribution 
Amount.--If a corporation elects the application of this section, a tax 
shall be imposed on the taxpayer in an amount equal to 5.25 percent 
of--
            ``(1) the taxpayer's excess qualified foreign distribution 
        amount, and
            ``(2) the amount determined under section 78 which is 
        attributable to such excess qualified foreign distribution 
        amount.
Such tax shall be imposed in lieu of the tax imposed under section 11 
or 55 on the amounts described in paragraphs (1) and (2) for such 
taxable year.
    ``(b) Excess Qualified Foreign Distribution Amount.--For purposes 
of this section--
            ``(1) In general.--The term `excess qualified foreign 
        distribution amount' means the excess (if any) of--
                    ``(A) dividends received by the taxpayer during the 
                taxable year which are--
                            ``(i) from 1 or more corporations which are 
                        controlled foreign corporations in which the 
                        taxpayer is a United States shareholder on the 
                        date such dividends are paid, and
                            ``(ii) described in a domestic reinvestment 
                        plan approved by the taxpayer's president, 
                        chief executive officer, or comparable official 
                        before the payment of such dividends and 
                        subsequently approved by the taxpayer's board 
                        of directors, management committee, executive 
                        committee, or similar body, which plan shall 
                        provide for the reinvestment of such dividends 
                        in the United States, including as a source for 
                        the funding of worker hiring and training; 
                        infrastructure; research and development; 
                        capital investments; or the financial 
                        stabilization of the corporation for the 
                        purposes of job retention or creation, over
                    ``(B) the base dividend amount.
            ``(2) Base dividend amount.--The term `base dividend 
        amount' means an amount designated under subsection (c)(7), but 
        not less than the average amount of dividends received during 
        the fixed base period from 1 or more corporations which are 
        controlled foreign corporations in which the taxpayer is a 
        United States shareholder on the date such dividends are paid.
            ``(3) Fixed base period.--
                    ``(A) In general.--The term `fixed base period' 
                means each of 3 taxable years which are among the 5 
                most recent taxable years of the taxpayer ending on or 
                before December 31, 2002, determined by disregarding--
                            ``(i) the 1 taxable year for which the 
                        taxpayer had the highest amount of dividends 
                        from 1 or more corporations which are 
                        controlled foreign corporations relative to the 
                        other 4 taxable years, and
                            ``(ii) the 1 taxable year for which the 
                        taxpayer had the lowest amount of dividends 
                        from such corporations relative to the other 4 
                        taxable years.
                    ``(B) Shorter period.--If the taxpayer has fewer 
                than 5 taxable years ending on or before December 31, 
                2002, then in lieu of applying subparagraph (A), the 
                fixed base period shall mean such shorter period 
                representing all of the taxable years of the taxpayer 
                ending on or before December 31, 2002.
    ``(c) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Dividends.--The term `dividend' means a dividend as 
        defined in section 316, except that the term shall also include 
        amounts described in section 951(a)(1)(B), and shall exclude 
        amounts described in sections 78 and 959.
            ``(2) Controlled foreign corporations and united states 
        shareholders.--The term `controlled foreign corporation' shall 
        have the same meaning as under section 957(a) and the term 
        `United States shareholder' shall have the same meaning as 
        under section 951(b).
            ``(3) Foreign tax credits.--The amount of any income, war, 
        profits, or excess profit taxes paid (or deemed paid under 
        sections 902 and 960) or accrued by the taxpayer with respect 
        to the excess qualified foreign distribution amount for which a 
        credit would be allowable under section 901 in the absence of 
        this section, shall be reduced by 85 percent.
            ``(4) Foreign tax credit limitation.--For all purposes of 
        section 904, there shall be disregarded 85 percent of--
                    ``(A) the excess qualified foreign distribution 
                amount,
                    ``(B) the amount determined under section 78 which 
                is attributable to such excess qualified foreign 
                distribution amount, and
                    ``(C) the amounts (including assets, gross income, 
                and other relevant bases of apportionment) which are 
                attributable to the excess qualified foreign 
                distribution amount which would, determined without 
                regard to this section, be used to apportion the 
                expenses, losses, and deductions of the taxpayer under 
                section 861 and 864 in determining its taxable income 
                from sources without the United States.
        For purposes of applying subparagraph (C), the principles of 
        section 864(e)(3)(A) shall apply.
            ``(5) Treatment of acquisitions and dispositions.--Rules 
        similar to the rules of section 41(f)(3) shall apply in the 
        case of acquisitions or dispositions of controlled foreign 
        corporations occurring on or after the first day of the 
        earliest taxable year taken into account in determining the 
        fixed base period.
            ``(6) Treatment of consolidated groups.--Members of an 
        affiliated group of corporations filing a consolidated return 
        under section 1501 shall be treated as a single taxpayer in 
        applying the rules of this section.
            ``(7) Designation of dividends.--Subject to subsection 
        (b)(2), the taxpayer shall designate the particular dividends 
        received during the taxable year from 1 or more corporations 
        which are controlled foreign corporations in which it is a 
        United States shareholder which are dividends excluded from the 
        excess qualified foreign distribution amount. The total amount 
        of such designated dividends shall equal the base dividend 
        amount.
            ``(8) Treatment of expenses, losses, and deductions.--Any 
        expenses, losses, or deductions of the taxpayer allowable under 
        subchapter B--
                    ``(A) shall not be applied to reduce the amounts 
                described in subsection (a)(1), and
                    ``(B) shall be applied to reduce other income of 
                the taxpayer (determined without regard to the amounts 
                described in subsection (a)(1)).
    ``(d) Election.--
            ``(1) In general.--An election under this section shall be 
        made on the taxpayer's timely filed income tax return for the 
        taxable year (determined by taking extensions into account) 
        ending 120 days or more after the date of the enactment of this 
        section, and, once made, may be revoked only with the consent 
        of the Secretary.
            ``(2) All controlled foreign corporations.--The election 
        shall apply to all corporations which are controlled foreign 
        corporations in which the taxpayer is a United States 
        shareholder during the taxable year.
            ``(3) Consolidated groups.--If a taxpayer is a member of an 
        affiliated group of corporations filing a consolidated return 
        under section 1501 for the taxable year, an election under this 
        section shall be made by the common parent of the affiliated 
        group which includes the taxpayer, and shall apply to all 
        members of the affiliated group.
    ``(e) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary and appropriate to carry out the purposes of this 
section, including regulations under section 55 and regulations 
addressing corporations which, during the fixed base period or 
thereafter, join or leave an affiliated group of corporations filing a 
consolidated return.''.
    (b) Conforming Amendment.--The table of sections for subpart F of 
part III of subchapter N of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new item:

                              ``Sec. 965. Toll tax imposed on excess 
                                        qualified foreign distribution 
                                        amount.''.
    (c) Effective Date.--The amendments made by this section shall 
apply only to the first taxable year of the electing taxpayer ending 
120 days or more after the date of the enactment of this Act.

Ex Output:

Invest in the U.S.A. Act of 2003 - Amends the Internal Revenue Code to permit a U.S. corporation doing business abroad to elect to have its foreign earnings taxed in the United States for one year at a rate equal to 5.25 percent of the excess qualified foreign distribution and the amount attributable to such corporation as controlled foreign-earned dividends in lieu of being taxed under alternative minimum tax or corporate rates, if dividends received are reinvested in the United States in an approved plan.Limits foreign tax credits with respect to dividends taxed at such 5.25 percent rate.