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

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Relief Certainty Act of 2011''.

                     TITLE I--PERMANENT TAX RELIEF

SEC. 101. REPEAL OF EGTRRA SUNSET.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 is repealed.

SEC. 102. REPEAL OF JGTRRA SUNSET.

    Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 
2003 is repealed.

SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS.

    The Secretary of the Treasury or the Secretary's delegate shall, 
not later than 90 days after the date of the enactment of this Act, 
submit to the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of the Senate a draft of 
any technical and conforming changes in the Internal Revenue Code of 
1986 which are necessary to reflect throughout such Code the purposes 
of the provisions of, and amendments made by, this Act.

               TITLE II--PERMANENT INDIVIDUAL AMT RELIEF

SEC. 201. PERMANENT INDIVIDUAL AMT RELIEF.

    (a) Modification of Alternative Minimum Tax Exemption Amount.--
            (1) In general.--Paragraph (1) of section 55(d) of the 
        Internal Revenue Code of 1986 (relating to exemption amount) is 
        amended to read as follows:
            ``(1) Exemption amount for taxpayers other than 
        corporations.--In the case of a taxpayer other than a 
        corporation, the term `exemption amount' means--
                    ``(A) the dollar amount for taxable years beginning 
                in the calendar year as specified in the table 
                contained in paragraph (4)(A) in the case of--
                            ``(i) a joint return, or
                            ``(ii) a surviving spouse,
                    ``(B) the dollar amount for taxable years beginning 
                in the calendar year as specified in the table 
                contained in paragraph (4)(B) in the case of an 
                individual who--
                            ``(i) is not a married individual, and
                            ``(ii) is not a surviving spouse,
                    ``(C) 50 percent of the dollar amount applicable 
                under paragraph (1)(A) in the case of a married 
                individual who files a separate return, and
                    ``(D) $22,500 in the case of an estate or trust.
        For purposes of this paragraph, the term `surviving spouse' has 
        the meaning given to such term by section 2(a), and marital 
        status shall be determined under section 7703.''.
            (2) Specified exemption amounts.--Section 55(d) of such 
        Code is amended by adding at the end the following new 
        paragraph:
            ``(4) Specified exemption amounts.--
                    ``(A) Taxpayers described in paragraph (1)(A).--For 
                purposes of paragraph (1))(A)--


------------------------------------------------------------------------
                                                                 The
             ``For taxable years beginning in--               exemption
                                                              amount is:
------------------------------------------------------------------------
2011.......................................................      $74,450
2012.......................................................      $78,250
2013.......................................................      $81,450
2014.......................................................      $85,050
2015.......................................................      $88,650
2016.......................................................      $92,650
2017.......................................................      $96,550
2018.......................................................     $100,950
2019.......................................................     $105,150
2020.......................................................     $109,950
2021.......................................................    $112,250.
------------------------------------------------------------------------

                    ``(B) Taxpayers described in paragraph (1)(B).--For 
                purposes of paragraph (1))(B)--


------------------------------------------------------------------------
                                                                 The
             ``For taxable years beginning in--               exemption
                                                              amount is:
------------------------------------------------------------------------
2011.......................................................      $48,450
2012.......................................................      $50,350
2013.......................................................      $51,950
2014.......................................................      $53,750
2015.......................................................      $55,550
2016.......................................................      $57,550
2017.......................................................      $59,500
2018.......................................................      $61,700
2019.......................................................      $63,800
2020.......................................................      $66,200
2021.......................................................  $68,200.''.
------------------------------------------------------------------------

    (b) Alternative Minimum Tax Relief for Nonrefundable Credits.--
            (1) In general.--Subsection (a) of section 26 of the 
        Internal Revenue Code of 1986 is amended to read as follows:
    ``(a) Limitation Based on Amount of Tax.--The aggregate amount of 
credits allowed by this subpart for the taxable year shall not exceed 
the sum of--
            ``(1) the taxpayer's regular tax liability for the taxable 
        year reduced by the foreign tax credit allowable under section 
        27(a), and
            ``(2) the tax imposed by section 55(a) for the taxable 
        year.''.
            (2) Conforming amendments.--
                    (A) Child tax credit.--
                            (i) Section 24(b) of such Code is amended 
                        by striking paragraph (3).
                            (ii) Section 24(d)(1) of such Code is 
                        amended--
                                    (I) by striking ``section 26(a)(2) 
                                or subsection (b)(3), as the case may 
                                be,'' each place it appears in 
                                subparagraphs (A) and (B) and inserting 
                                ``section 26(a)'', and
                                    (II) by striking ``section 26(a)(2) 
                                or subsection (b)(3), as the case may 
                                be'' in the second last sentence and 
                                inserting ``section 26(a)''.
                    (B) Credit for interest on certain home 
                mortgages.--Section 25(e)(1)(C) of such Code is amended 
                to read as follows:
                    ``(C) Applicable tax limit.--For purposes of this 
                paragraph, the term `applicable tax limit' means the 
                limitation imposed by section 26(a) for the taxable 
                year reduced by the sum of the credits allowable under 
                this subpart (other than this section and sections 23, 
                25D, and 1400C).''.
                    (C) Savers' credit.--Section 25B of such Code is 
                amended by striking subsection (g).
                    (D) Residential energy efficient property.--Section 
                25D(c) of such Code is amended to read as follows:
    ``(c) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) 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.''.
                    (E) Certain plug-in electric vehicles.--Section 
                30(c)(2) of such Code is amended to read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (F) Alternative motor vehicle credit.--Section 
                30B(g)(2) of such Code is amended to read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (G) New qualified plug-in electric vehicle 
                credit.--Section 30D(c)(2) of such Code is amended to 
                read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (H) Cross references.--Section 55(c)(3) of such 
                Code is amended by striking ``26(a), 30C(d)(2),'' and 
                inserting ``30C(d)(2)''.
                    (I) Foreign tax credit.--Section 904 of such Code 
                is amended by striking subsection (i) and by 
                redesignating subsections (j), (k), and (l) as 
                subsections (i), (j), and (k), respectively.
                    (J) First-time home buyer credit for the district 
                of columbia.--Section 1400C(d) of such Code is amended 
                to read as follows:
    ``(d) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable under subpart 
A of part IV of subchapter A (other than this section and section 25D), 
such excess shall be carried to the succeeding taxable year and added 
to the credit allowable under subsection (a) for such taxable year.''.
            (3) Adoption credit.--
                    (A) In general.--Section 10909 of the Patient 
                Protection and Affordable Care Act, and the amendments 
                made thereby, are repealed; and the Internal Revenue 
                Code of 1986 shall be applied as if such section, and 
                amendments, had never been enacted.
                    (B) Conforming amendments.--
                            (i) Section 23(b) of the Internal Revenue 
                        Code of 1986, as in effect on December 31, 
                        2009, is amended by striking paragraph (4).
                            (ii) Section 23(c) of such Code, as in 
                        effect on December 31, 2009, is amended by 
                        striking paragraphs (1) and (2) and inserting 
                        before paragraph (3) the following:
            ``(1) In general.--If the credit allowable under subsection 
        (a) for any taxable year exceeds the limitation imposed by 
        section 26(a) for such taxable year, reduced by the sum of the 
        credits allowable under this subpart (other than this section 
        and sections 25D and 1400C), such excess shall be carried to 
        the succeeding taxable year and added to the credit allowable 
        under subsection (a) for such taxable year.''.
                            (iii) Section 23(c) of such Code, as in 
                        effect on December 31, 2009, is amended by 
                        redesignating paragraph (3) as paragraph (2).
    (c) Effective Date.--The amendments and the repeal made by this 
section shall apply to taxable years beginning after December 31, 2010.

                 TITLE III--PERMANENT ESTATE TAX RELIEF

SEC. 301. PERMANENT ESTATE TAX RELIEF.

    (a) In General.--Title III of the Tax Relief, Unemployment 
Insurance Reauthorization, and Job Creation Act of 2010, and the 
amendments made thereby, are repealed; and the Internal Revenue Code of 
1986 shall be applied as if such title, and amendments, had never been 
enacted.
    (b) Effective Date.--The repeal made by this section shall apply to 
estates of decedents dying, gifts made, and generation skipping 
transfers after December 31, 2009.
Example Output: Tax Relief Certainty Act of 2011 - Eliminates: (1) the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the tax relief provisions of such Act permanent; and (2) the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to reductions in the tax rate for dividend and capital gain income.

Amends the Internal Revenue Code to: (1) phase-in between 2011 through 2021increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.

Makes permanent the repeal of the estate, gift, and generation-skipping transfer taxes for decedents dying, gifts made, and generation skipping transfers after December 31, 2009.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Health Equity and Access under the 
Law for Immigrant Women and Families Act of 2014'' or as the ``HEAL 
Immigrant Women and Families Act of 2014''.

SEC. 2. FINDINGS.

    Congress finds as follows:
            (1) Insurance coverage reduces harmful health disparities 
        by alleviating cost barriers to and increasing utilization of 
        basic preventive health services, especially among low-income 
        and underserved populations, and especially among women.
            (2) Based solely on their immigration status, many 
        immigrants and their families face legal restrictions on their 
        ability to obtain health insurance coverage through Medicaid, 
        CHIP, and Health Insurance Exchanges.
            (3) Lack of health insurance contributes to persistent 
        disparities in the prevention, diagnosis, and treatment of 
        negative health outcomes borne by immigrants and their 
        families.
            (4) Immigrant women are disproportionately of reproductive 
        age, low-income, and lacking health insurance coverage. Legal 
        barriers to affordable health insurance coverage therefore 
        particularly exacerbate their risk of negative sexual, 
        reproductive, and maternal health outcomes, with lasting health 
        and economic consequences for immigrant women, their families, 
        and society as a whole.
            (5) Denying coverage or imposing waiting periods for 
        coverage unfairly hinders the ability of immigrants to take 
        responsibility for their own health and economic well-being and 
        that of their families. To fully and productively participate 
        in society, access to health care is fundamental, which for 
        women includes access to the services necessary to plan whether 
        and when to have a child.
            (6) The population of immigrant families in the United 
        States is expected to continue to grow. Indeed one in five 
        children in the United States is part of an immigrant family. 
        It is therefore in the nation's shared public health and 
        economic interest to remove legal barriers to affordable health 
        insurance coverage based on immigration status.

SEC. 3. REMOVING BARRIERS TO HEALTH COVERAGE FOR LAWFULLY PRESENT 
              INDIVIDUALS.

    (a) Medicaid.--Section 1903(v)(4) of the Social Security Act (42 
U.S.C. 1396b(v)(4)) is amended--
            (1) by amending subparagraph (A) to read as follows:
    ``(A) Notwithstanding sections 401(a), 402(b), 403, and 421 of the 
Personal Responsibility and Work Opportunity Reconciliation Act of 
1996, payment shall be made under this section for care and services 
that are furnished to aliens, including those described in paragraph 
(1), if they otherwise meet the eligibility requirements for medical 
assistance under the State plan approved under this title (other than 
the requirement of the receipt of aid or assistance under title IV, 
supplemental security income benefits under title XVI, or a State 
supplementary payment), and are lawfully present in the United 
States.'';
            (2) in subparagraph (B)--
                    (A) by striking ``a State that has elected to 
                provide medical assistance to a category of aliens 
                under subparagraph (A)'' and inserting ``aliens 
                provided medical assistance pursuant to subparagraph 
                (A)''; and
                    (B) by striking ``to such category'' and inserting 
                ``to such alien''; and
            (3) in subparagraph (C)--
                    (A) by striking ``an election by the State under 
                subparagraph (A)'' and inserting ``the application of 
                subparagraph (A)'';
                    (B) by inserting ``or be lawfully present'' after 
                ``lawfully reside''; and
                    (C) by inserting ``or present'' after ``lawfully 
                residing'' each place it appears.
    (b) CHIP.--Subparagraph (J) of section 2107(e)(1) of the Social 
Security Act (42 U.S.C. 1397gg(e)(1)) is amended to read as follows:
                    ``(J) Paragraph (4) of section 1903(v) (relating to 
                lawfully present individuals).''.
    (c) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall take effect on the date 
        of the enactment of this Act and shall apply to services 
        furnished on or after the date that is 90 days after such date 
        of the enactment.
            (2) Exception if state legislation required.--In the case 
        of a State plan for medical assistance under title XIX, or a 
        State child health plan under title XXI, of the Social Security 
        Act which the Secretary of Health and Human Services determines 
        requires State legislation (other than legislation 
        appropriating funds) in order for the plan to meet the 
        additional requirements imposed by the amendments made by this 
        section, the respective State plan shall not be regarded as 
        failing to comply with the requirements of such title solely on 
        the basis of its failure to meet these additional requirements 
        before the first day of the first calendar quarter beginning 
        after the close of the first regular session of the State 
        legislature that begins after the date of the enactment of this 
        Act. For purposes of the previous sentence, in the case of a 
        State that has a 2-year legislative session, each year of such 
        session shall be deemed to be a separate regular session of the 
        State legislature.

SEC. 4. REMOVING BARRIERS TO HEALTH COVERAGE FOR INDIVIDUALS GRANTED 
              DEFERRED ACTION FOR CHILDHOOD ARRIVALS.

    (a) In General.--For the purposes of eligibility under any of the 
provisions referred to in subsection (b), individuals granted deferred 
action under the Deferred Action for Childhood Arrivals process of the 
Department of Homeland Security, as described in the memorandum of the 
Secretary of Homeland Security on June 15, 2012, shall be considered 
lawfully present in the United States.
    (b) Provisions Described.--The provisions described in this 
subsection are the following:
            (1) Exchange eligibility.--Section 1311 of the Patient 
        Protection and Affordable Care Act (42 U.S.C. 18031).
            (2) Reduced cost-sharing eligibility.--Section 1402 of the 
        Patient Protection and Affordable Care Act (42 U.S.C. 18071).
            (3) Premium subsidy eligibility.--Section 36B of the 
        Internal Revenue Code of 1986.
            (4) Medicaid and chip eligibility.--Titles XIX and XXI of 
        the Social Security Act, including under section 1903(v) of 
        such Act (42 U.S.C. 1396b(v)).
    (c) Effective Date.--
            (1) In general.--Subsection (a) shall take effect on the 
        date of the enactment of this Act.
            (2) Transition through special enrollment period.--In the 
        case of an individual described in subsection (a) who, before 
        the first day of the first annual open enrollment period under 
        subparagraph (B) of section 1311(c)(6) of the Patient 
        Protection and Affordable Care Act (42 U.S.C. 18031(c)(6)) 
        beginning after the date of the enactment of this Act, is 
        granted deferred action described in subsection (a) and who, as 
        a result of such subsection, qualifies for a subsidy described 
        in paragraph (2) or (3) of such subsection, the Secretary of 
        Health and Human Services shall establish a special enrollment 
        period under section 1311(c)(6)(C) of such Act during which 
        such individual may enroll in qualified health plans through 
        Exchanges under title I of such Act and qualify for such a 
        subsidy. For such an individual who has been granted deferred 
        action as of the date of the enactment of this Act, such 
        special enrollment period shall begin not later than 90 days 
        after such date of enactment. Nothing in this paragraph shall 
        be construed as affecting the authority of the Secretary to 
        establish additional special enrollment periods under section 
        1311(c)(6)(C) of the Patient Protection and Affordable Care Act 
        (42 U.S.C. 18031(c)(6)(C)).
Example Output: Health Equity and Access under the Law for Immigrant Women and Families Act of 2014 or the HEAL Immigrant Women and Families Act of 2014 - Amends titles XIX (Medicaid) and XXI (Children's Health Insurance) (CHIP) of the Social Security Act to extend Medicaid and CHIP coverage to aliens lawfully present in the United States.  Makes individuals granted deferred action under the Deferred Action for Childhood Arrivals process eligible for: (1) health care exchanges and reduced cost sharing under the Patient Protection and Affordable Care Act, (2) premium subsidies under the Internal Revenue Code, and (3) Medicaid and CHIP.

Example Input: SECTION 1. ENERGY EFFICIENCY RETROFIT PILOT PROGRAM.

    (a) Definitions.--In this section:
            (1) Applicant.--The term ``applicant'' means a nonprofit 
        organization that applies for a grant under this section.
            (2) Energy-efficiency improvement.--
                    (A) In general.--The term ``energy-efficiency 
                improvement'' means an installed measure (including a 
                product, equipment, system, service, or practice) that 
                results in a reduction in use by a nonprofit 
                organization for energy or fuel supplied from outside 
                the nonprofit building.
                    (B) Inclusions.--The term ``energy-efficiency 
                improvement'' includes an installed measure described 
                in subparagraph (A) involving--
                            (i) repairing, replacing, or installing--
                                    (I) a roof or lighting system, or 
                                component of a roof or lighting system;
                                    (II) a window;
                                    (III) a door, including a security 
                                door; or
                                    (IV) a heating, ventilation, or air 
                                conditioning system or component of the 
                                system (including insulation and wiring 
                                and plumbing improvements needed to 
                                serve a more efficient system);
                            (ii) a renewable energy generation or 
                        heating system, including a solar, 
                        photovoltaic, wind, geothermal, or biomass 
                        (including wood pellet) system or component of 
                        the system; and
                            (iii) any other measure taken to modernize, 
                        renovate, or repair a nonprofit building to 
                        make the nonprofit building more energy 
                        efficient.
            (3) Nonprofit building.--
                    (A) In general.--The term ``nonprofit building'' 
                means a building operated and owned by a nonprofit 
                organization.
                    (B) Inclusions.--The term ``nonprofit building'' 
                includes a building described in subparagraph (A) that 
                is--
                            (i) a hospital;
                            (ii) a youth center;
                            (iii) a school;
                            (iv) a social-welfare program facility;
                            (v) a faith-based organization; and
                            (vi) any other nonresidential and 
                        noncommercial structure.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of Energy.
    (b) Establishment.--Not later than 1 year after the date of 
enactment of this Act, the Secretary shall establish a pilot program to 
award grants for the purpose of retrofitting nonprofit buildings with 
energy-efficiency improvements.
    (c) Grants.--
            (1) In general.--The Secretary may award grants under the 
        program established under subsection (b).
            (2) Application.--The Secretary may award a grant under 
        this section if an applicant submits to the Secretary an 
        application at such time, in such form, and containing such 
        information as the Secretary may prescribe.
            (3) Criteria for grant.--In determining whether to award a 
        grant under this section, the Secretary shall apply 
        performance-based criteria, which shall give priority to 
        applications based on--
                    (A) the energy savings achieved;
                    (B) the cost-effectiveness of the energy-efficiency 
                improvement;
                    (C) an effective plan for evaluation, measurement, 
                and verification of energy savings;
                    (D) the financial need of the applicant; and
                    (E) the percentage of the matching contribution by 
                the applicant.
            (4) Limitation on individual grant amount.--Each grant 
        awarded under this section shall not exceed--
                    (A) an amount equal to 50 percent of the energy-
                efficiency improvement; and
                    (B) $200,000.
            (5) Cost sharing.--
                    (A) In general.--A grant awarded under this section 
                shall be subject to a minimum non-Federal cost-sharing 
                requirement of 50 percent.
                    (B) In-kind contributions.--The non-Federal share 
                may be provided in the form of in-kind contributions of 
                materials or services.
    (d) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out this section $10,000,000 for each of fiscal 
years 2016 through 2020, to remain available until expended.
    (e) Offset.--Section 422(f) of the Energy Independence and Security 
Act of 2007 (42 U.S.C. 17082(f)) is amended--
            (1) in paragraph (3), by striking ``and'' at the end;
            (2) in paragraph (4), by striking ``through 2018.'' and 
        inserting ``and 2014;''; and
            (3) by adding at the end the following:
            ``(5) $150,000,000 for fiscal year 2015; and
            ``(6) $200,000,000 for each of fiscal years 2016 through 
        2018.''.
Example Output:
This bill directs the Department of Energy to establish a pilot program to award matching grants for nonprofit organizations to retrofit their buildings with energy-efficiency improvements. This bill amends the Energy Independence and Security Act of 2007 to decrease the amount of appropriations authorized in FY2015 for the Zero Net Energy Commercial Buildings Initiative.