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 ``Early Education Employee Benefit Act 
of 2002''.

SEC. 2. AUTHORITY TO MAKE GRANTS.

    The Secretary of Health and Human Services may make grants on a 
competitive basis, and payable during a period of not less than 2 years 
and not more than 5 years, to eligible States and political 
subdivisions of States--
            (1) to establish innovative partnerships with private 
        partners to reduce the cost incurred by employees and union 
        members to obtain early education (including child care, 
        preschool, and other early childhood programs), or
            (2) to assist private partners to pay part of the cost of 
        acquiring, building, and renovating physical premises to be 
        used as new early education facilities.

SEC. 3. ELIGIBILITY OF STATES AND POLITICAL SUBDIVISIONS OF STATES TO 
              RECEIVE GRANTS.

    To be eligible to receive a grant under section 2, a State or a 
political subdivision of a State shall submit to the Secretary an 
application at such time, in such form, and containing such information 
as the Secretary may require by rule, including--
            (1) the agency designated by the State, or the political 
        subdivision of a State, to serve as the lead agency that will 
        administer such grant,
            (2) a description of the program such applicant intends to 
        carry out with such grant,
            (3) a description of the source, and increasing annual 
        amount, of the funds such applicant will use to pay the non-
        Federal share of the cost to carry out such program during a 
        period not less than 2 years and not more than 5 years, and
            (4) an agreement that such State or such political 
        subdivision--
                    (A) will contribute (from non-Federal funds) to 
                carry out such program, an amount equal to 50 percent 
                of the amount of such grant,
                    (B) will not require a private partner to offer on-
                site early education as a condition for participation 
                in an Early Education Benefit Agreement, and
                    (C) will use such grant to supplement, not 
                supplant, spending by such State, such political 
                subdivision, and private partners to improve access to 
                and enhance the quality of early education.

SEC. 4. SELECTION OF APPLICANTS TO RECEIVE GRANTS.

    In making grants under this Act, the Secretary shall give priority 
to eligible applicants that--
            (1) are, in the judgment of the Secretary, most likely to 
        increase the number of employees and members who receive an 
        Early Education Benefit through their employers and unions,
            (2) propose innovative public-private partnerships that 
        will carry out early education programs that are likely to be 
        replicated,
            (3) are likely to be sustainable beyond the period during 
        which such grant is expended,
            (4) are developed in consultation with child care resource 
        and referral agencies and networks, and with employers and 
        unions,
            (5) demonstrate the intention and ability to provide--
                    (A) with funds to be expended for the use described 
                in section 5(1), Early Education Benefits through Early 
                Education Benefit Agreements to a significant number of 
                employees of private employers with fewer than 50 
                employees, or
                    (B) with funds to be expended for the use described 
                in section 5(2), Early Education Start-up Grants to 
                private employers with fewer than 50 employees, and
                    (6) have experience working on early childhood 
                issues and working in partnership with the business 
                community, or have an agreement to implement the 
                program funded by a grant made under section 2 through 
                a nonprofit entity with such experience.

SEC. 5. USES OF FUNDS.

    A recipient of a grant made under section 2 shall use such grant--
            (1) to enter into Early Education Benefit Agreements to 
        provide Early Education Benefits, or
            (2) to provide funds to private partners to establish new 
        early education facilities,
except that not more than 5 percent of such grant may be used to pay 
administrative costs incurred by such recipient to carry out this Act, 
including providing outreach to private partners.

SEC. 6. EARLY EDUCATION BENEFIT AGREEMENTS.

    (a) Eligibility.--To be eligible to receive funds to be used for 
the purpose specified in section 5(1) from a grant made under section 
2, a private partner, or consortia of private partners, shall enter 
into an Early Education Benefit Agreement with the recipient of such 
grant that includes the following:
            (1) An assurance that such private partner, or such 
        consortia, will pay not less than--
                    (A) \1/3\ of the cost of such Early Education 
                Benefit, or
                    (B) \1/5\ of such cost if such private partner, or 
                such consortia, creates a new early education facility 
                that--
                            (i) serves children less than 2 years of 
                        age or children with disabilities, or
                            (ii) is available during nontraditional 
                        work hours.
            (2) An assurance that such private partner, or such 
        consortia, shall offer such Early Education Benefit on a 
        priority basis to such employees or such members who have lower 
        incomes if such Early Education Benefit is not offered to all 
        such employees or all such members.
            (3) An assurance that if such private partner, or such 
        consortia, requires that such Early Education Benefit received 
        by an employee or member be expended at a limited number of 
        sites where early education (including child care, preschool, 
        and other early childhood programs) is provided, then 
there shall be at least 1 provider of early education (including child 
care, preschool, and other early childhood programs) for which such 
Early Education Benefit may be expended, that is--
                    (A) located at or near the residence or place of 
                employment of such employee or such member, and
                    (B) accredited by the National Association for the 
                Education of Young Children or the National Association 
                for Family Child Care, or taking steps to obtain such 
                accreditation.
            (4) An assurance that early education paid for in whole or 
        in part by such Early Education Benefit will be provided by a 
        provider that is licensed or regulated by the State.
            (5) A detailed description of--
                    (i) the nature of the Early Education Benefit to be 
                provided,
                    (ii) the respective financial contributions of such 
                private partner, or such consortia, and such grant 
                recipient, and the procedures by which such 
                contributions will be made,
                    (iii) the number of employees or members expected 
                to receive the Early Education Benefit provided under 
                such Agreement, and
                    (iv) the estimated total cost of such Benefit to 
                such private partner (or such consortia), such grant 
                recipient, and such employees or such members.
    (b) Selection of Private Partners To Enter Into Early Education 
Benefit Agreements.--In selecting private partners with which to enter 
into Early Education Benefit Agreements, a recipient of a grant made 
under section 2 shall give priority to--
            (1) private partners that will make larger financial 
        contributions to the Early Education Benefit,
            (2) private partners with fewer employees or members,
            (3) private partners that will make an Early Education 
        Benefit available to employees and members on a sliding scale 
        inversely proportional to their level of earned income, and
            (4) private partners that have a history of personnel 
        policies and practices that enable their employees or their 
        members to balance work commitments with family obligations.

SEC. 7. EARLY EDUCATION START-UP GRANTS.

    (a) Eligibility To Receive Funds.--To be eligible to receive funds 
for the use specified in section 5(2) from a grant made under section 
2, a private partner shall agree--
            (1) to subsidize attendance at the proposed new early 
        education facility for children of lower-paid employees or 
        members, and
            (2) to pay not less than \1/3\ of the cost of acquiring, 
        building, and renovating physical premises to be used as such 
        facility.
    (b) Selection of Private Partners To Receive Funds.--In providing 
funds to private partners from a grant received for the use specified 
in section 5(2), a recipient of a grant made under section 2 shall give 
priority to--
            (1) private partners that will create a facility to provide 
        early education that--
                    (A) serves children less than 2 years of age or 
                children with disabilities, or
                    (B) is available during nontraditional hours during 
                which their parents are employed,
            (2) private partners that will operate such a facility that 
        is accredited, has a low ratio of children to adults, or 
        demonstrates other facts that show such facility offers an 
        early education program of high quality,
            (3) private partners that will pay with nongovernmental 
        funds a larger share of the cost of the use for which the Early 
        Education Start-up Grant funds will be expended,
            (4) private partners that have fewer employees or members, 
        and
            (5) private partners that have a history of personnel 
        policies and practices that enable their employees or members 
        to balance work commitments with family obligations.

SEC. 8. REPORTS.

    (a) Reports by Grantees.--The Secretary shall issue rules that 
require each recipient of a grant made under section 2 to submit 
annually to the Secretary a report that includes the following 
information for the fiscal year for which such report is submitted:
            (1) The number of Early Education Benefit Agreements 
        participated in and Start-Up Grants made.
            (2) Information about the private partners, including the 
        industry of which they are a part and their size.
            (3) Information about the number of employees who are both 
        offered and are receiving Early Education Benefits as a result 
        of such grant,including the number and average incomes of 
        employees who are receiving Early Education Benefits and the 
        number of employees who were offered and declined Early 
        Education Benefits.
            (4) Information about the amount of private spending on 
        Early Education Benefits and on the investment in new early 
        education facilities leveraged by the grants.
            (5) If appropriate and available, information about whether 
        and at what level private partners have continued to provide 
        Early Education Benefits after the conclusion of the grantee's 
        participation in an Early Education Benefit Agreement.
    (b) Reports by the Secretary.--The Secretary shall submit to the 
Congress biennially a report that includes the following information 
for the period of 2 fiscal years for which such report is submitted:
            (1) Summaries of the reports received under subsection (a) 
        by the Secretary for such period.
            (2) A description of the implementation of this Act, and 
        its impact on employees' access to early education programs for 
        their children, during such period.

SEC. 9. DEFINITIONS.

    For purposes of this Act:
            (1) Child.--The term ``child'' means an individual who is 
        less that 6 years of age.
            (2) Early Education Benefit.--The term ``Early Education 
        Benefit'' means assistance, in cash or in kind, to pay any part 
        of the cost incurred by employees and union members to obtain 
        early education (including child care, preschool, and other 
        early childhood programs) for their children.
            (3) Early Education Benefit Agreement.--The term ``Early 
        Education Benefit Agreement'' means a contract under which a 
        recipient of a grant under section 2 and a private partner that 
        receives from such recipient funds provided for the use 
        described in section 5(1) agree to provide jointly an Early 
        Education Benefit for children of the members or employees of 
        such private partner.
            (4) Private Partner.--The term ``private partner'' means a 
        private employer, labor union, and consortia of employers or 
        labor unions.
            (5) Secretary.--The term ``Secretary'' means the Secretary 
        of Health and Human Services.

SEC. 10. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to carry out this Act such 
sums as may be necessary for fiscal years 2003 through 2007.
Example Output: Early Education Employee Benefit Act of 2002 - Authorizes the Secretary of Health and Human Services (HHS) to make competitive matching grants to States and local governments to: (1) enter Early Education Benefit Agreements with private partners to provide part of the cost of Early Education Benefits, which reduce costs incurred by employees and union members to obtain early education (including child care, preschool, and other early childhood programs); or (2) make Early Education Start-Up Grants to assist private partners to pay part of the cost of acquiring, building, and renovating physical premises to be used as new early education facilities, if such partners subsidize attendance at those facilities for children of lower-paid employees or union members.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``SSI Reform Act of 1993''.

SEC. 2. INCREASE IN INCOME AND RESOURCE ELIGIBILITY STANDARDS AND 
              BENEFITS; ELIMINATION OF CERTAIN RESOURCE EXCLUSIONS.

    (a) Increase in Income and Resource Eligibility Standards.--
            (1) In general.--Section 1611 of the Social Security Act 
        (42 U.S.C. 1382) is amended--
                    (A) in subsection (a)--
                            (i) in paragraph (1)(A)--
                                    (I) by striking ``$1,752'' and 
                                inserting ``the adjusted poverty 
                                line''; and
                                    (II) by striking ``1974'' and 
                                inserting ``1994'';
                            (ii) in paragraph (2)(A)--
                                    (I) by striking ``$2,628'' and 
                                inserting ``150 percent of the adjusted 
                                poverty line''; and
                                    (II) by striking ``1974'' and 
                                inserting ``1994''; and
                            (iii) in paragraph (3)--
                                    (I) in subparagraph (A), by 
                                striking ``and to $3,000 on January 1, 
                                1989'' and inserting ``to $3,000 on 
                                January 1, 1989, and to $10,500 on 
                                January 1, 1994''; and
                                    (II) in subparagraph (B), by 
                                striking ``and to $3,000 on January 1, 
                                1989'' and inserting ``to $3,000 on 
                                January 1, 1989, and to $7,000 on 
                                January 1, 1994''; and
                    (B) in subsection (b)--
                            (i) in paragraph (1)--
                                    (I) by striking ``$1,752'' and 
                                inserting ``the adjusted poverty 
                                line''; and
                                    (II) by striking ``1974'' and 
                                inserting ``1994''; and
                            (ii) in paragraph (2)--
                                    (I) by striking ``$2,628'' and 
                                inserting ``150 percent of the adjusted 
                                poverty line''; and
                                    (II) by striking ``1974'' and 
                                inserting ``1994''.
            (2) Adjusted poverty line.--Subsection (a) of such section 
        (42 U.S.C. 1382(a)) is amended by adding at the end the 
        following:
    ``(4)(A) For purposes of this subsection and subsection (b), the 
term `adjusted poverty line' means, with respect to a family--
            ``(i) 80 percent of the poverty line for calendar year 
        1994;
            ``(ii) 90 percent of the poverty line for calendar year 
        1995;
            ``(iii) 100 percent of the poverty line for calendar year 
        1996;
            ``(iv) 110 percent of the poverty line for calendar year 
        1997; and
            ``(v) 120 percent of the poverty line for calendar year 
        1998 and each calendar year thereafter.
    ``(B) As used in subparagraph (A), the term `poverty line' means, 
with respect to a family, the official poverty line (as defined by the 
Office of Management and Budget, and revised annually in accordance 
with section 673(2) of the Omnibus Budget Reconciliation Act of 1981) 
applicable to a family of the size involved.''.
            (3) No reduction in benefits.--The amendments made by this 
        subsection shall not apply to any individual or couple whose 
        supplemental security income benefits under title XVI of the 
        Social Security Act would be reduced by reason of such 
        application.
    (b) Elimination of Certain Resource Exclusions.--Section 1613 of 
such Act (42 U.S.C. 1382b) is amended--
            (1) in the 1st sentence of subsection (a)--
                    (A) in paragraph (2)--
                            (i) by striking ``(A)''; and
                            (ii) by striking subparagraph (B);
                    (B) in paragraph (4), by adding ``and'' at the end;
                    (C) by striking all that follows paragraph (6);
                    (D) in paragraph (6), by striking the semicolon and 
                inserting a period; and
                    (E) by striking paragraph (5) and redesignating 
                paragraph (6) as paragraph (5); and
            (2) by striking subsection (d).

SEC. 3. IN-KIND SUPPORT AND MAINTENANCE DISREGARDED IN DETERMINING 
              INCOME.

    Section 1612(a)(2) of the Social Security Act (42 U.S.C. 
1382a(a)(2)) is amended--
            (1) by inserting ``(other than support or maintenance 
        furnished in kind)'' after ``all other income'';
            (2) in subparagraph (A)--
                    (A) by striking ``or kind'';
                    (B) by striking clause (i) and redesignating 
                clauses (ii) and (iii) as clauses (i) and (ii), 
                respectively; and
                    (C) in clause (ii) (as so redesignated), by 
                striking ``and the provisions of clause (i) shall not 
                be applicable''.

SEC. 4. WORK INCENTIVE.

    Section 1612(b)(4) of the Social Security Act (42 U.S.C. 
1382a(b)(4)) is amended--
            (1) by striking ``$780'' each place such term appears and 
        inserting ``$2,400''; and
            (2) by striking ``one-half'' each place such term appears 
        and inserting ``\2/3\''.

SEC. 5. PHASED-IN EXPANSION OF ELIGIBILITY BY REASON OF AGE.

    (a) Age 64 for Calendar Year 1994.--
            (1) In general.--Section 1614(a)(1)(A) of the Social 
        Security Act (42 U.S.C. 1382c(a)(1)(A)) is amended by striking 
        ``65'' and inserting ``64''.
            (2) Conforming amendments.--
                    (A) Section 1615(a)(1) of such Act (42 U.S.C. 
                1382d(a)(1)) is amended by striking ``65'' and 
                inserting ``64''.
                    (B) Section 1612(b)(4) of such Act (42 U.S.C. 
                1382a(b)) is amended by striking ``65'' each place such 
                term appears and inserting ``64''.
            (3) Effective date.--The amendments made by this subsection 
        shall take effect on January 1, 1994.
    (b) Age 63 for Calendar Year 1995.--
            (1) In general.--Section 1614(a)(1)(A) of such Act (42 
        U.S.C. 1382c(a)(1)(A)), as amended by subsection (a)(1) of this 
        section, is amended by striking ``64'' and inserting ``63''.
            (2) Conforming amendments.--
                    (A) Section 1615(a)(1) of such Act (42 U.S.C. 
                1382d(a)(1)), as amended by subsection (a)(2)(A) of 
                this section, is amended by striking ``64'' and 
                inserting ``63''.
                    (B) Section 1612(b)(4) of such Act (42 U.S.C. 
                1382a(b)), as amended by subsection (a)(2)(B) of this 
                section, is amended by striking ``64'' each place such 
                term appears and inserting ``63''.
            (3) Effective date.--The amendments made by this subsection 
        shall take effect on January 1, 1995.
    (c) Age 62 Thereafter.--
            (1) In general.--Section 1614(a)(1)(A) of such Act (42 
        U.S.C. 1382c(a)(1)(A)), as amended by paragraph (2)(A) of this 
        subsection, is amended by striking ``63'' and inserting ``62''.
            (2) Conforming amendments.--
                    (A) Section 1615(a)(1) of such Act (42 U.S.C. 
                1382d(a)(1)), as amended by subsections (a)(2)(A) and 
                (b)(2)(A) of this section, is amended by striking 
                ``63'' and inserting ``62''.
                    (B) Section 1612(b)(4) of such Act (42 U.S.C. 
                1382a(b)), as amended by subsections (a)(2)(B) and 
                (b)(2)(B) of this section, is amended by striking 
                ``63'' each place such term appears and inserting 
                ``62''.
            (3) Effective date.--The amendments made by this subsection 
        shall take effect on January 1, 1996.
Example Output: SSI Reform Act of 1993 - Amends title XVI (Supplemental Security Income) (SSI) of the Social Security Act to:  (1) increase the limit on the amount of income and resources needed to qualify for SSI; (2) increase the amount of SSI benefits payable; (3) eliminate certain resource exclusions and increase certain earned income exclusions; (4) disregard in-kind support and maintenance in determining income; and (5) phase-in an expansion of eligibility based on age.

Example Input: SECTION 1. SHORT TITLE, ETC.

    (a) Short Title.--This Act may be cited as the ``Charity 
Enhancement Act of 2008''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title, etc.
Sec. 2. Funds advised by certain public charities and governmental 
                            entities not treated as donor advised 
                            funds.
Sec. 3. Certain scholarship distributions from donor advised funds not 
                            treated as taxable distributions.
Sec. 4. Repeal of special written acknowledgment requirement for 
                            charitable contributions to donor advised 
                            funds.
Sec. 5. Reasonable compensation paid by supporting organizations to 
                            substantial contributors not treated as an 
                            excess benefit.
Sec. 6. Exception from holdings and payout requirements for 
                            longstanding, fully funded type III 
                            supporting organizations.
Sec. 7. Contributions by Indian tribal governments treated same as 
                            contributions by States.
Sec. 8. Electronic filing of exempt organization annual returns.
Sec. 9. Expansion of bad check penalty to electronic payments, etc.

SEC. 2. FUNDS ADVISED BY CERTAIN PUBLIC CHARITIES AND GOVERNMENTAL 
              ENTITIES NOT TREATED AS DONOR ADVISED FUNDS.

    (a) In General.--Subparagraph (B) of section 4966(d)(2) is amended 
by striking ``or'' at the end of clause (i), by striking the period at 
the end of clause (ii) and inserting ``, or'', and by adding at the end 
the following new clause:
                            ``(iii) if all contributions to such fund 
                        or account have been made, and all advisory 
                        privileges referred to in subparagraph (A)(iii) 
                        with respect to such fund or account have been 
                        exercised, by either--
                                    ``(I) one or more organizations 
                                described in clause (i), (ii), (iii), 
                                (iv), or (vi) of section 170(b)(1)(A) 
                                or section 509(a)(2), or
                                    ``(II) one or more entities 
                                described in section 170(c)(1).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 3. CERTAIN SCHOLARSHIP DISTRIBUTIONS FROM DONOR ADVISED FUNDS NOT 
              TREATED AS TAXABLE DISTRIBUTIONS.

    (a) In General.--Subsection (c) of section 4966 is amended by 
adding at the end the following new paragraph:
            ``(3) Exception for certain scholarship distributions.--
                    ``(A) In general.--The term `taxable distribution' 
                shall not include any qualified scholarship 
                distribution from a qualified scholarship fund.
                    ``(B) Qualified scholarship distribution.--The term 
                `qualified scholarship distribution' means any grant to 
                a natural person for travel, study, or other similar 
                purposes made from a donor advised fund if all such 
                grants meet the requirements of subsection 
                (d)(2)(B)(ii)(III).
                    ``(C) Qualified scholarship fund.--The term 
                `qualified scholarship fund' means any donor advised 
                fund if--
                            ``(i) the advisory privileges referred to 
                        in subsection (d)(2)(A)(iii) with respect to 
                        such fund are exercised solely by an 
                        organization described in paragraph (4) of 
                        section 501(c) and exempt from tax under 
                        section 501(a), and
                            ``(ii) substantially all of the 
                        distributions from such fund are qualified 
                        scholarship distributions.''.
    (b) Application of Tax on Prohibited Benefits to Qualified 
Scholarship Distributions.--Subsection (c) of section 4967 is amended 
by adding at the end the following new paragraph:
            ``(3) Qualified scholarship funds.--Each substantial 
        contributor (as defined in section 4958(c)(3)(C)) to a 
        qualified scholarship fund and each family member (within the 
        meaning of section 4958(f)(4)) of such person shall be treated 
        as a person described in subsection (d) with respect to such 
        fund.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to distributions made after the date of the enactment of this 
Act.

SEC. 4. REPEAL OF SPECIAL WRITTEN ACKNOWLEDGMENT REQUIREMENT FOR 
              CHARITABLE CONTRIBUTIONS TO DONOR ADVISED FUNDS.

    (a) In General.--Paragraph (18) of section 170(f) is amended--
            (1) by striking subparagraph (B),
            (2) by striking ``if--'' and all that follows through ``the 
        sponsoring organization (as defined in section 4966(d)(1))'' 
        and inserting ``if the sponsoring organization (as defined in 
        section 4966(d)(1)))'', and
            (3) by redesignating clauses (i) and (ii) of subparagraph 
        (A) (as in effect before amendment by paragraph (2)) as 
        subparagraphs (A) and (B) and by moving such subparagraphs 2 
        ems to the left.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 5. REASONABLE COMPENSATION PAID BY SUPPORTING ORGANIZATIONS TO 
              SUBSTANTIAL CONTRIBUTORS NOT TREATED AS AN EXCESS 
              BENEFIT.

    (a) In General.--Clause (ii) of section 4958(c)(3)(A) is amended to 
read as follows:
                            ``(ii) the term `excess benefit' includes, 
                        with respect to any transaction described in 
                        clause (i)--
                                    ``(I) in the case of any grant, 
                                loan, or similar payment, the amount of 
                                such grant, loan, or similar payment, 
                                and
                                    ``(II) in the case of any 
                                compensation or similar payment, the 
                                amount by which the value of the 
                                economic benefit provided exceeds the 
                                value of the consideration (including 
                                the performance of services) received 
                                for providing such benefit.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid pursuant to transactions entered into after the date of 
the enactment of this Act.

SEC. 6. EXCEPTION FROM HOLDINGS AND PAYOUT REQUIREMENTS FOR 
              LONGSTANDING, FULLY FUNDED TYPE III SUPPORTING 
              ORGANIZATIONS.

    (a) Holdings Requirements.--Subsection (f) of section 4943 is 
amended by adding at the end the following new paragraph:
            ``(8) Exception for certain longstanding fully funded type 
        iii supporting organizations.--Paragraph (1) shall not apply to 
        any organization if--
                    ``(A) the organization was established before 
                January 1, 1970,
                    ``(B) the organization has not accepted any 
                substantial contributions after December 31, 1970,
                    ``(C) no donor to the organization was alive on 
                August 17, 2006, and
                    ``(D) no family member (within the meaning of 
                section 4958(f)(4)) of any donor is an organization 
                manager (as defined in section 4958(f)(2)).''.
    (b) Payout Requirements.--Section 1241(d)(1) of the Pension 
Protection Act of 2006 shall not apply to any organization described in 
section 4943(f)(8) of the Internal Revenue Code of 1986, as added by 
this section.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 7. CONTRIBUTIONS BY INDIAN TRIBAL GOVERNMENTS TREATED SAME AS 
              CONTRIBUTIONS BY STATES.

    (a) In General.--Section 7871(a) (relating to Indian tribal 
governments treated as States for certain purposes) is amended by 
striking ``and'' at the end of paragraph (6), by striking the period at 
the end of paragraph (7) and inserting ``; and'', and by adding at the 
end the following new paragraph:
            ``(8) for purposes of--
                    ``(A) determining support of an organization 
                described in section 170(b)(1)(A)(vi), and
                    ``(B) determining whether an organization is 
                described in paragraph (1) or (2) of section 509(a) for 
                purposes of section 509(a)(3).''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to--
            (1) support received on or after the date of the enactment 
        of this Act, and
            (2) the determination of the status of any organization 
        with respect to any taxable year beginning after such date of 
        enactment.

SEC. 8. ELECTRONIC FILING OF EXEMPT ORGANIZATION ANNUAL RETURNS.

    (a) In General.--Subsection (d) of section 6104 (relating to public 
inspection of certain annual returns, reports, applications for 
exemption, and notices of status) is amended--
            (1) by redesignating the paragraph relating to disclosure 
        of reports by Internal Revenue Service as paragraph (7),
            (2) by redesignating the paragraph relating to application 
        to nonexempt charitable trusts and nonexempt private 
        foundations as paragraph (8), and
            (3) by adding at the end the following new paragraph:
            ``(9) Returns required on magnetic media, etc.--Any 
        organization (other than an organization exempt from tax under 
        section 527(a)) which--
                    ``(A) is required to make available information for 
                inspection under paragraph (1)(A), and
                    ``(B) would be required to file returns on magnetic 
                media or in other machine-readable form under 
                subsection (e) of section 6011 if such subsection were 
                applied by substituting `at least 5 returns' for `at 
                least 250 returns' in paragraph (2)(A) thereof,
        shall file the information referred to in clauses (i) and (ii) 
        of paragraph (1)(A) on such magnetic media or in other machine-
        readable form.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to returns required to be filed for taxable years beginning after 
the date of the enactment of this Act.

SEC. 9. EXPANSION OF BAD CHECK PENALTY TO ELECTRONIC PAYMENTS, ETC.

    (a) In General.--Section 6657 (relating to bad checks) is amended 
by adding at the end the following: ``Except as otherwise provided by 
the Secretary, any authorization of a payment by commercially 
acceptable means (within the meaning of section 6311) shall be treated 
for purposes of this section in the same manner as a check.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to authorizations of payments made after December 31, 2005.

            Passed the House of Representatives September 27, 2008.

            Attest:

                                            LORRAINE C. MILLER,

                                                                 Clerk.
Example Output:
Charity Enhancement Act of 2008 - Amends the Internal Revenue Code to modify rules and definitions relating to the excise tax on distributions from donor advised funds (charitable funds in which a donor has, or reasonably expects to have, advisory privileges with respect to the distribution or investment of amounts held in such funds by reason of his or her status as a donor).

Excludes from the definition of "donor advised fund" charitable funds that receive contributions or are advised solely by one or more public charities or governmental entities.

Exempts certain scholarship distributions from the tax on distributions from donor advised funds.

Repeals the requirement of a written acknowledgment by a supporting organization (a charitable organization that maintains one or more donor advised funds) that it has exclusive legal control over assets contributed to it.

Exempts certain compensation and benefits paid to substantial contributors by supporting organizations from treatment as excess benefits.

Exempts certain supporting organizations established before January 1, 1970, from applicable holdings and payout requirements.

Treats contributions to tax-exempt organizations by Indian tribal governments in the same manner as contributions by states for purposes of determining the classification of an organization as a public charity or private foundation.

Requires certain tax-exempt organizations that file at least five tax returns annually with the Internal Revenue Service (IRS) to use electronic filing.

Extends the bad check penalty to payments of tax by commercially acceptable means (e.g., electronic payments).