In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Childrens' Media Protection Act of 
1995''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) On average, a child in the United States is exposed to 
        27 hours of television each week, and some children are exposed 
        to as much as 11 hours of television each day.
            (2) The average American child watches 8,000 murders and 
        100,000 acts of other violence on television by the time the 
        child completes elementary school.
            (3) By the age of 18 years, the average American teenager 
        has watched 200,000 acts of violence on television, including 
        40,000 murders.
            (4) The Times Mirror Center reports that a recent poll of 
        Americans indicates that 72 percent of the American people 
        believe that there is too much violence on television, and, 
        according to a survey by U.S. News and World Report dated May 
        1994, 91 percent of American voters believe that mayhem in the 
        media contributes to violence in real life.
            (5) On several occasions since 1975, The Journal of the 
        American Medical Association has alerted the medical community 
        to the adverse effects of televised violence on child 
        development, including an increase in the level of aggressive 
        behavior and violent behavior among children who view it.
            (6) The National Commission on Children recommended in 1991 
        that producers of television programs exercise greater 
        restraint in the content of programming for children.
            (7) A report of the Harry Frank Guggenheim Foundation, 
        dated May 1993, indicates that there is an irrefutable 
        connection between the amount of violence depicted in the 
        television programs watched by children and increased 
        aggressive behavior among children.
            (8) It is in the National interest that parents be 
        empowered with the technology to block the viewing of 
        television programs whose content is overly violent or 
        objectionable for other reasons.
            (9) Technology currently exists to permit the manufacture 
        of television receivers that are capable of permitting parents 
        to block television programs having violent or otherwise 
        objectionable content.

SEC. 3. ESTABLISHMENT OF TELEVISION VIOLENCE RATING CODE.

    Section 303 of the Communications Act of 1934 (47 U.S.C. 303) is 
amended by adding at the end the following:
    ``(v) Prescribe, in consultation with television broadcasters, 
cable operators, appropriate public interest groups, and interested 
individuals from the private sector, rules for rating the level of 
violence in television programming, including rules for the 
transmission by television broadcast systems and cable systems of 
signals containing specifications for blocking violent programming.''.

SEC. 4. REQUIREMENT FOR MANUFACTURE OF TELEVISIONS THAT BLOCK PROGRAMS.

    Section 303 of the Communications Act of 1934 (47 U.S.C. 303), as 
amended by section 3, is further amended by adding at the end the 
following:
    ``(w) Require, in the case of apparatus designed to receive 
television signals that are manufactured in the United States or 
imported for use in the United States and that have a picture screen 13 
inches or greater in size (measured diagonally), that such apparatus--
            ``(1) be equipped with circuitry designed to enable viewers 
        to block the display of channels, programs, and time slots; and
            ``(2) enable viewers to block display of all programs with 
        a common rating.''.

SEC. 5. SHIPPING OR IMPORTING OF TELEVISIONS THAT BLOCK PROGRAMS.

    (a) Regulations.--Section 330 of the Communications Act of 1934 (47 
U.S.C. 330) is amended--
            (1) by redesignating subsection (c) as subsection (d); and
            (2) by adding after subsection (b) the following new 
        subsection (c):
    ``(c)(1) Except as provided in paragraph (2), no person shall ship 
in interstate commerce, manufacture, assemble, or import from any 
foreign country into the United States any apparatus described in 
section 303(w) of this Act except in accordance with rules prescribed 
by the Commission pursuant to the authority granted by that section.
    ``(2) This subsection shall not apply to carriers transporting 
apparatus referred to in paragraph (1) without trading it.
    ``(3) The rules prescribed by the Commission under this subsection 
shall provide performance standards for blocking technology. Such rules 
shall require that all such apparatus be able to receive the rating 
signals which have been transmitted by way of line 21 of the vertical 
blanking interval and which conform to the signal and blocking 
specifications established by the Commission.
    ``(4) As new video technology is developed, the Commission shall 
take such action as the Commission determines appropriate to ensure 
that blocking service continues to be available to consumers.''.
    (b) Conforming Amendment.--Section 330(d) of such Act, as 
redesignated by subsection (a)(1), is amended by striking ``section 
303(s), and section 303(u)'' and inserting in lieu thereof ``and 
sections 303(s), 303(u), and 303(w)''.

SEC. 6. ELIMINATION OF VIOLENT PROGRAMMING ON TELEVISION DURING CERTAIN 
              HOURS.

    Title I of the Children's Television Act of 1990 (47 U.S.C. 303a et 
seq.) is amended by adding at the end the following:

                  ``prohibition on violent programming

    ``Sec. 105. (a) The Commission shall, within 30 days of the date of 
the enactment of this Act, initiate a rule-making proceeding to 
prescribe a prohibition on the broadcast on commercial television and 
by public telecommunications entities, including the broadcast by cable 
operators, from the hours of 6 a.m. to 10 p.m., inclusive, of 
programming that contains gratuitous violence.
    ``(b) As used in this section:
            ``(1) The term `cable operator' has the meaning given such 
        term in section 602 of the Communications Act of 1934 (47 
        U.S.C. 522).
            ``(2) The term `programming' includes advertisements but 
        does not include bona fide newscasts, bona fide news 
        interviews, bona fide news documentaries, and on-the-spot 
        coverage of bona fide news events.
            ``(3) The term `public telecommunications entity' has the 
        meaning given such term in section 397(12) of the 
        Communications Act of 1934 (47 U.S.C. 397(12)).''.

SEC. 7. BROADCAST ON TELEVISION AND CABLE OF EDUCATIONAL AND 
              INFORMATIONAL PROGRAMMING FOR CHILDREN.

    (a) Broadcast Television.--Section 309 of the Communications Act of 
1934 (47 U.S.C. 309) is amended by adding at the end the following:
    ``(k) Educational and Information Programming for Children.--In 
granting an application for a license for a television broadcasting 
station (including an application for renewal of such a license), the 
Commission shall impose such conditions upon the applicant as the 
Commission requires in order to ensure that the applicant complies 
under the license with the standards for children's television 
programming established under section 102 of the Children's Television 
Act of 1990 (47 U.S.C. 303a) and otherwise serves the educational and 
informational needs of children through its overall programming.''.
    (b) Cable Service.--Part III of title VI of the Communications Act 
of 1934 (47 U.S.C. 541 et seq.) is amended by adding at the end the 
following:

         ``educational and information programming for children

    ``Sec. 629. A franchise, including the renewal of a franchise, may 
not be awarded under this part unless the cable operator to be awarded 
the franchise agrees to comply with the standards for children's 
television programming established under section 102 of the Children's 
Television Act of 1990 (47 U.S.C. 303a) and to otherwise serve the 
educational and informational needs of children in the provision of 
cable service under the franchise.''.

Answer: Childrens' Media Protection Act of 1995 - Amends the Communications Act of 1934 to direct the Federal Communications Commission (FCC) to: (1)  prescribe rules for the rating of violence levels in television programming, including rules for the transmission of signals containing specifications for blocking violent programming; and (2) require television sets with picture screens of 13 inches or more to be equipped with blocking circuitry and enable viewers to block display of all programs with a common rating.  Prohibits any person from shipping, manufacturing, assembling, or importing any television not so equipped.  Requires performance standards for blocking technology. 
(Sec. 6) Directs the FCC to initiate a rulemaking proceeding to prescribe a prohibition on the broadcast on commercial television and any public telecommunications entities between six o'clock a.m. and ten o'clock p.m., inclusively, of programming that contains gratuitous violence. 
(Sec. 7) Directs the FCC, in granting an application for a television broadcast license, to impose conditions which ensure that the applicant complies with the standards for children's television programming as established under the Children's Television Act of 1990 and otherwise serves the educational and informational needs of children through its overall programming.  Prohibits a cable franchise award or renewal unless the cable operator complies with such standards.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Intelligence Authorization Act for 
Fiscal Year 2015''.

                    TITLE I--INTELLIGENCE ACTIVITIES

SEC. 101. AUTHORIZATION OF APPROPRIATIONS.

    Funds are hereby authorized to be appropriated for fiscal year 2015 
for the conduct of the intelligence and intelligence-related activities 
of the following elements of the United States Government:
            (1) The Office of the Director of National Intelligence.
            (2) The Central Intelligence Agency.
            (3) The Department of Defense.
            (4) The Defense Intelligence Agency.
            (5) The National Security Agency.
            (6) The Department of the Army, the Department of the Navy, 
        and the Department of the Air Force.
            (7) The Coast Guard.
            (8) The Department of State.
            (9) The Department of the Treasury.
            (10) The Department of Energy.
            (11) The Department of Justice.
            (12) The Federal Bureau of Investigation.
            (13) The Drug Enforcement Administration.
            (14) The National Reconnaissance Office.
            (15) The National Geospatial-Intelligence Agency.
            (16) The Department of Homeland Security.

SEC. 102. CLASSIFIED SCHEDULE OF AUTHORIZATIONS.

    (a) Specifications of Amounts and Personnel Levels.--The amounts 
authorized to be appropriated under section 101 and, subject to section 
103, the authorized personnel ceilings as of September 30, 2015, for 
the conduct of the intelligence activities of the elements listed in 
paragraphs (1) through (16) of section 101, are those specified in the 
classified Schedule of Authorizations prepared to accompany the bill 
H.R. __ of the One Hundred Thirteenth Congress.
    (b) Availability of Classified Schedule of Authorizations.--
            (1) Availability.--The classified Schedule of 
        Authorizations referred to in subsection (a) shall be made 
        available to the Committee on Appropriations of the Senate, the 
        Committee on Appropriations of the House of Representatives, 
        and to the President.
            (2) Distribution by the president.--Subject to paragraph 
        (3), the President shall provide for suitable distribution of 
        the classified Schedule of Authorizations, or of appropriate 
        portions of the Schedule, within the executive branch.
            (3) Limits on disclosure.--The President shall not publicly 
        disclose the classified Schedule of Authorizations or any 
        portion of such Schedule except--
                    (A) as provided in section 601(a) of the 
                Implementing Recommendations of the 9/11 Commission Act 
                of 2007 (50 U.S.C. 3306(a));
                    (B) to the extent necessary to implement the 
                budget; or
                    (C) as otherwise required by law.

SEC. 103. PERSONNEL CEILING ADJUSTMENTS.

    (a) Authority for Increases.--With the approval of the Director of 
the Office of Management and Budget, the Director of National 
Intelligence may authorize employment of civilian personnel in excess 
of the number of positions authorized for fiscal year 2015 by the 
classified Schedule of Authorizations referred to in section 102(a) if 
the Director of National Intelligence determines that such action is 
necessary to the performance of important intelligence functions, 
except that the number of personnel employed in excess of the number 
authorized under such section may not, for any element of the 
intelligence community, exceed 3 percent of the number of civilian 
personnel authorized under such Schedule for such element.
    (b) Treatment of Certain Personnel.--The Director of National 
Intelligence shall establish guidelines that govern, for each element 
of the intelligence community, the treatment under the personnel levels 
authorized under section 102(a), including any exemption from such 
personnel levels, of employment or assignment in--
            (1) a student program, trainee program, or similar program;
            (2) a reserve corps or as a reemployed annuitant; or
            (3) details, joint duty, or long-term, full-time training.
    (c) Notice to Congressional Intelligence Committees.--The Director 
of National Intelligence shall notify the congressional intelligence 
committees in writing at least 15 days prior to each exercise of an 
authority described in subsection (a).

SEC. 104. INTELLIGENCE COMMUNITY MANAGEMENT ACCOUNT.

    (a) Authorization of Appropriations.--There is authorized to be 
appropriated for the Intelligence Community Management Account of the 
Director of National Intelligence for fiscal year 2015 the sum of 
$__________. Within such amount, funds identified in the classified 
Schedule of Authorizations referred to in section 102(a) for advanced 
research and development shall remain available until September 30, 
2016.
    (b) Authorized Personnel Levels.--The elements within the 
Intelligence Community Management Account of the Director of National 
Intelligence are authorized __ positions as of September 30, 2015. 
Personnel serving in such elements may be permanent employees of the 
Office of the Director of National Intelligence or personnel detailed 
from other elements of the United States Government.
    (c) Classified Authorizations.--
            (1) Authorization of appropriations.--In addition to 
        amounts authorized to be appropriated for the Intelligence 
        Community Management Account by subsection (a), there are 
        authorized to be appropriated for the Community Management 
        Account for fiscal year 2015 such additional amounts as are 
        specified in the classified Schedule of Authorizations referred 
        to in section 102(a). Such additional amounts for advanced 
        research and development shall remain available until September 
        30, 2016.
            (2) Authorization of personnel.--In addition to the 
        personnel authorized by subsection (b) for elements of the 
        Intelligence Community Management Account as of September 30, 
        2015, there are authorized such additional personnel for the 
        Community Management Account as of that date as are specified 
        in the classified Schedule of Authorizations referred to in 
        section 102(a).

 TITLE II--CENTRAL INTELLIGENCE AGENCY RETIREMENT AND DISABILITY SYSTEM

SEC. 201. AUTHORIZATION OF APPROPRIATIONS.

    There is authorized to be appropriated for the Central Intelligence 
Agency Retirement and Disability Fund for fiscal year 2015 the sum of 
$__________.

                     TITLE III--GENERAL PROVISIONS

SEC. 301. INCREASE IN EMPLOYEE COMPENSATION AND BENEFITS AUTHORIZED BY 
              LAW.

    Appropriations authorized by this Act for salary, pay, retirement, 
and other benefits for Federal employees may be increased by such 
additional or supplemental amounts as may be necessary for increases in 
such compensation or benefits authorized by law.

SEC. 302. RESTRICTION ON CONDUCT OF INTELLIGENCE ACTIVITIES.

    The authorization of appropriations by this Act shall not be deemed 
to constitute authority for the conduct of any intelligence activity 
which is not otherwise authorized by the Constitution or the laws of 
the United States.

Answer: Intelligence Authorization Act for Fiscal Year 2015 - Authorizes FY2015 appropriations for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence (DNI); (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy (DOE), and Justice (DOJ); (9) Federal Bureau of Investigation (FBI); (10) Drug Enforcement Administration (DEA); (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security (DHS). Specifies that the amounts authorized and the authorized personnel ceilings as of September 30, 2015, for such activities are those in the classified Schedule of Authorizations, which shall be made available to the congressional appropriations committees and the President. Allows the DNI, with the approval of the Office of Management and Budget (OMB), to authorize employment of civilian personnel in excess of the number authorized for FY2015 when necessary for the performance of important intelligence functions. Requires notification to the intelligence committees on the use of such authority. Requires the DNI to establish guidelines to govern the treatment under such authorized personnel levels of employment or assignment in: (1) a student or trainee program; (2) a reserve corps or as a reemployed annuitant; or (3) details, joint duty, or long term, full-time training. Authorizes appropriations for the Intelligence Community Management Account for FY2015, as well as for personnel positions for elements within such Account. Authorizes appropriations for FY2015 for the Central Intelligence Agency Retirement and Disability Fund. Permits appropriations authorized by this Act for salary, pay, retirement, and other benefits for federal employees to be increased by such additional or supplemental amounts as necessary for increases in such compensation or benefits authorized by law. Prohibits the authorization of appropriations by this Act from being deemed to constitute authority to conduct any intelligence activity not otherwise authorized by the Constitution or laws of the United States.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Civil Rights Tax Fairness Act of 
1999''.

SEC. 2. EXCLUSION FROM GROSS INCOME FOR AMOUNTS RECEIVED ON ACCOUNT OF 
              CERTAIN UNLAWFUL DISCRIMINATION.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to items specifically excluded 
from gross income) is amended by redesignating section 139 as section 
140) and by inserting after section 138 the following new section:

``SEC. 139. AMOUNTS RECEIVED ON ACCOUNT OF CERTAIN UNLAWFUL 
              DISCRIMINATION.

    ``(a) In General.--
            ``(1) Exclusion.--Gross income does not include amounts 
        received by a claimant (whether by suit or agreement and 
        whether as lump sums or periodic payments) on account of a 
        claim of unlawful discrimination.
            ``(2) Amounts Covered.--For purposes of paragraph (1), the 
        term `amounts' does not include--
                    ``(A) backpay or frontpay, as defined in section 
                1302(b), or
                    ``(B) punitive damages.
    ``(b) Unlawful Discrimination Defined.--For purposes of this 
section, the term `unlawful discrimination' means an act that is 
unlawful under any of the following:
            ``(1) Section 302 of the Civil Rights Act of 1991 (2 U.S.C. 
        1202).
            ``(2) Section 201, 202, 203, 204, 205, 206, or 207 of the 
        Congressional Accountability Act of 1995 (2 U.S.C. 1311, 1312, 
        1313, 1314, 1315, 1316, or 1317)
            ``(3) The Fair Labor Standards Act of 1938 (29 U.S.C. 201 
        et seq.).
            ``(4) Section 4 or 15 of the Age Discrimination in 
        Employment Act of 1967 (29 U.S.C. 623 or 633a).
            ``(5) Section 501 or 504 of the Rehabilitation Act of 1973 
        (29 U.S.C. 791 or 794).
            ``(6) Section 510 of the Employee Retirement Income 
        Security Act of 1974 (29 U.S.C. 1140).
            ``(7) Title IX of the Education Amendments of 1972 (29 
        U.S.C. 1681 et seq.).
            ``(8) The Employee Polygraph Protection Act of 1988 (29 
        U.S.C. 201 et seq.).
            ``(9) The Worker Adjustment and Retraining Notification Act 
        (29 U.S.C. 2102 et seq.).
            ``(10) Section 105 of the Family and Medical Leave Act of 
        1993 (29 U.S.C. 2615).
            ``(11) Chapter 43 of title 38, United States Code (relating 
        to employment and reemployment rights of members of the 
        uniformed services).
            ``(12) Section 1977, 1979, or 1980 of the Revised Statutes 
        (42 U.S.C. 1981, 1983, or 1985).
            ``(13) Section 703, 704, or 717 of the Civil Rights Act of 
        1964 (42 U.S.C. 2000e-2, 2000e-3, or 2000e-16).
            ``(14) Section 804 or 805 of the Fair Housing Act (42 
        U.S.C. 3604 or 3605).
            ``(15) Section 102, 202, 302, or 503 of the Americans with 
        Disabilities Act of 1990 (42 U.S.C. 12112, 12132, 12182, or 
        12203).
            ``(16) Section 40302 of the Violence Against Women Act of 
        1994 (42 U.S.C. 13981).
            ``(17) Any provision of Federal law (popularly known as 
        whistleblower protection provisions) prohibiting the discharge 
        of an employee, the discrimination against an employee, or any 
        other form of retaliation or reprisal against an employee for 
        asserting rights or taking other actions permitted under 
        Federal law.
            ``(18) Any provision of State or local law, or common law 
        claims permitted under Federal, State, or local law, providing 
        for the enforcement of civil rights, regulating any aspect of 
        the employment relationship, or prohibiting the discharge of an 
        employee, the discrimination against an employee, or any other 
        form of retaliation or reprisal against an employee for 
        asserting rights or taking other actions permitted by law.''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 138 the following new item:

                              ``Sec. 139. Amounts received on account 
                                        of certain unlawful 
                                        discrimination.''
    (c) Effective Date.--The amendment made by this section shall apply 
to damages received in taxable years beginning after December 31, 1998.

SEC. 3. LIMITATION ON TAX BASED ON INCOME AVERAGING FOR BACKPAY AND 
              FRONTPAY RECEIVED ON ACCOUNT OF CERTAIN UNLAWFUL 
              EMPLOYMENT DISCRIMINATION.

    (a) In General.--Part I of subchapter Q of chapter 1 of the 
Internal Revenue Code of 1986 (relating to income averaging) is amended 
by adding at the end the following new section:

``SEC. 1302. INCOME FROM BACKPAY AND FRONTPAY RECEIVED ON ACCOUNT OF 
              CERTAIN UNLAWFUL EMPLOYMENT DISCRIMINATION.

    ``(a) General Rule.--If employment discrimination backpay or 
frontpay is received by a taxpayer during a taxable year, the tax 
imposed by this chapter for such taxable year shall not exceed the sum 
of--
            ``(1) the tax which would be so imposed if--
                    ``(A) no amount of such backpay or frontpay were 
                included in gross income for such year, and
                    ``(B) no deduction were allowed for such year for 
                expenses (otherwise allowable as a deduction to the 
                taxpayer for such year) in connection with making or 
                prosecuting any claim of unlawful employment 
                discrimination by or on behalf of the taxpayer, plus
            ``(2) the product of--
                    ``(A) the number of years in the backpay period and 
                frontpay period, and
                    ``(B) the amount of tax that would be imposed on 
                the average annual net backpay and frontpay amount, 
                determined as if such average amount were the only 
                income of the taxpayer for the taxable year and the 
                taxpayer had no deductions for such year.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Employment discrimination backpay or frontpay.--The 
        term `employment discrimination backpay or frontpay' means 
        backpay or frontpay receivable (whether as lump sums or 
        periodic payments) on account of a claim of unlawful employment 
        discrimination.
            ``(2) Unlawful employment discrimination.--The term 
        `unlawful employment discrimination' has the meaning provided 
        the term `unlawful discrimination' in section 139(b).
            ``(3) Backpay and frontpay.--The terms `backpay' and 
        `frontpay' mean amounts includible in gross income in the 
        taxable year--
                    ``(A) as compensation which is attributable--
                            ``(i) in the case of backpay, to services 
                        performed, or that would have been performed 
                        but for a claimed violation of law, as an 
                        employee, former employee, or prospective 
                        employee before such taxable year for the 
                        taxpayer's employer, former employer, or 
                        prospective employer; and
                            ``(ii) in the case of frontpay, to 
                        employment that would have been performed but 
                        for a claimed violation of law, in a taxable 
                        year or taxable years following the taxable 
                        year; and
                    ``(B) which are--
                            ``(i) ordered, recommended, or approved by 
                        any governmental entity to satisfy a claim for 
                        a violation of law, or
                            ``(ii) received from the settlement of such 
                        a claim.
            ``(4) Backpay period.--The term `backpay period' means the 
        period during which services are performed (or would have been 
        performed) to which backpay is attributable. If such period is 
        not equal to a whole number of taxable years, such period shall 
        be increased to the next highest number of whole taxable years.
            ``(5) Frontpay period.--The term `frontpay period' means 
        the period of foregone employment to which frontpay is 
        attributable. If such period is not equal to a whole number of 
        taxable years, such period shall be increased to the next 
        highest number of whole taxable years.
            ``(6) Average annual net backpay and frontpay amount.--The 
        term `average annual net backpay and frontpay amount' means the 
        amount equal to--
                    ``(A) the excess of--
                            ``(i) employment discrimination backpay and 
                        frontpay, over
                            ``(ii) the amount of deductions that would 
                        have been allowable but for subsection 
                        (a)(1)(B), divided by
                    ``(B) the number of years in the backpay period and 
                frontpay period.''.
    (b) Clerical Amendment.--The table of sections for part I of 
subchapter Q of chapter 1 of such Code is amended by inserting after 
section 1301 the following new item:

                              ``Sec. 1302. Income from backpay or 
                                        frontpay received on account of 
                                        certain unlawful employment 
                                        discrimination.''
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received in taxable years beginning after December 31, 
1998.

SEC. 3. INCOME AVERAGING FOR BACKPAY AND FRONTPAY RECEIVED ON ACCOUNT 
              OF CERTAIN UNLAWFUL EMPLOYMENT DISCRIMINATION NOT TO 
              INCREASE ALTERNATIVE MINIMUM TAX LIABILITY.

    (a) In General.--Section 55(c) of the Internal Revenue Code of 1986 
(defining regular tax) is amended by redesignating paragraph (2) as 
paragraph (3) and by inserting after paragraph (1) the following:
            ``(2) Coordination with income averaging for amounts 
        received on account of employment discrimination.--Solely for 
        purposes of this section, section 1302 (relating to averaging 
        of income from backpay or frontpay received on account of 
        certain unlawful employment discrimination) shall not apply in 
        computing the regular tax.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1998.

Answer:
Civil Rights Tax Fairness Act of 1999 - Amends the Internal Revenue Code to exclude from gross income amounts received by a claimant on account of claims based on unlawful discrimination (as defined).  Permits income averaging for backpay and frontpay awards received on account of such claims.