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

[EX Q]: SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Working Family 
Child Care Tax Relief Act of 1996''.
    (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.

SEC. 2. EXPANSION OF CHILD AND DEPENDENT CARE CREDIT.

    (a) Increase in Credit.--Paragraph (2) of section 21(a) (relating 
to credit for expenses for household and dependent care services 
necessary for gainful employment) is amended to read as follows:
            ``(2) Applicable percentage defined.--For purposes of 
        paragraph (1), the term `applicable percentage' means 30 
        percent reduced (but not below 20 percent) by 1 percentage 
        point for each $3,000 (or fraction thereof) by which the 
        taxpayer's adjusted gross income exceeds $50,000.''
    (b) Increase in Maximum Amount Creditable.--
            (1) In general.--Section 21(c) (relating to dollar limit on 
        amount creditable) is amended--
                    (A) by striking ``$2,400'' in paragraph (1) and 
                inserting ``$4,000'', and
                    (B) by striking ``$4,800'' in paragraph (2) and 
                inserting ``$8,000''.
            (2) Phaseout for taxpayers with adjusted gross income in 
        excess of $50,000.--
                    (A) In general.--Section 21(c) is amended by adding 
                at the end the following new paragraph:
            ``(2) Limitation based on adjusted gross income.--If the 
        taxpayer's adjusted gross income for the taxable year exceeds 
        $50,000, the applicable dollar amount under paragraph (1) shall 
        be reduced as follows:
                    ``(A) The $4,000 amount under paragraph (1)(A) 
                shall be reduced (but not below $2,400) by $53.33 for 
                each $1,000 (or fraction thereof) of such excess.
                    ``(B) The $8,000 amount under paragraph (1)(B) 
                shall be reduced (but not below $4,800) by $106.66 for 
                each $1,000 (or fraction thereof) of such excess.''
            (2) Conforming amendments.--Section 21(c), as amended by 
        subsection (b), is amended--
                    (A) by striking ``The amount'' and inserting:
            ``(1) In general.--The amount'',
                    (B) by redesignating paragraphs (1) and (2) as 
                subparagraphs (A) and (B), respectively, and
                    (C) by striking ``paragraph (1) or (2)'' and 
                inserting ``subparagraph (A) or (B)''.
    (c) Credit Made Refundable.--
            (1) In general.--Section 21 (relating to credit for 
        expenses for household and dependent care services), as amended 
        by this section, is transferred to subpart C of part IV of 
        subchapter A of chapter 1, inserted after section 35, and 
        redesignated as section 36.
            (2) Conforming amendments.--
                    (A) Section 129 is amended--
                            (i) by striking ``21(e)'' in subsection 
                        (a)(2)(C) and inserting ``36(e)'',
                            (ii) by striking ``21(d)(2)'' in subsection 
                        (b)(2) and inserting ``36(d)(2)'', and
                            (iii) by striking ``21(b)(2)'' in 
                        subsection (e)(1) and inserting ``36(b)(2)''.
                    (B) Section 213(e) is amended by striking ``section 
                21'' and inserting ``section 36''.
            (3) Clerical amendments.--
                    (A) The table of sections for subpart A of part IV 
                of subchapter A of chapter 1 is amended by striking the 
                item relating to section 21.
                    (B) The table of sections for subpart C of part IV 
                of subchapter A of chapter 1 is amended by adding at 
                the end the following new item:

                              ``Sec. 36. Expenses for household and 
                                        dependent care services 
                                        necessary for gainful 
                                        employment.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 3. OFFSETS OF REVENUE LOSS.

    (a) Modifications to Foreign Earned Income Exclusion.--
            (1) Repeal of $70,000 exclusion.--Paragraph (1) of section 
        911(a) (relating to exclusion from gross income) is amended by 
        inserting ``in the case of taxable years beginning before 
        January 1, 1998,'' before ``the foreign earned income''.
            (2) Qualified schooling expenses.--
                    (A) In general.--Section 911(a) is amended by 
                striking ``and'' at the end of paragraph (1), by 
                striking the period at the end of paragraph (2) and 
                inserting ``, and'', and by adding at the end the 
                following new paragraph:
            ``(3) the qualified schooling expenses of such 
        individual.''
                    (B) Qualified schooling expenses.--Section 911 is 
                amended by redesignating subsections (e) and (f) as 
                subsections (f) and (g) and by inserting after 
                subsection (d) the following new subsection:
    ``(e) Qualified Schooling Expenses.--For purposes of this section--
            ``(1) In general.--For purposes of this section, the term 
        `qualified schooling expenses' means the reasonable schooling 
        expenses paid or incurred by or on behalf of the individual 
        during the taxable year for the education of each dependent of 
        the individual at the elementary or secondary level. For 
        purposes of the preceding sentence, the elementary or secondary 
        level means education which is the equivalent of education from 
        the kindergarten through the 12th grade in a United States-type 
        school.
            ``(2) Expenses included.--For purposes of paragraph (1), 
        the term `schooling expenses' means the cost of tuition, fees, 
        books, and local transportation and of other expenses required 
        by the school. Except as provided in paragraph (3), such term 
        does not include expenses of room and board or expenses of 
        transportation other than local transportation.
            ``(3) Room, board, and travel allowed in certain cases.--If 
        an adequate United States-type school is not available within a 
        reasonable commuting distance of the individual's tax home, the 
        expenses of room and board of the dependent and the expenses of 
        the transportation of the dependent each school year between 
        such tax home and the location of the school shall be treated 
        as schooling expenses.
            ``(4) Determination of reasonable expenses.--If--
                    ``(A) there is an adequate United States-type 
                school available within a reasonable commuting distance 
                of the individual's tax home, and
                    ``(B) the dependent attends a school other than the 
                school referred to in subparagraph (A),
        then the amount taken into account under paragraph (2) shall 
        not exceed the aggregate amount which would be charged for the 
        period by the school referred to in subparagraph (A).
            ``(5) Period taken into account.--An amount shall be taken 
        into account as a qualified schooling expense only if it is 
        attributable to education for a period during which the 
        individual's tax home is in a foreign country.
            ``(6) Special rules where schooling expenses not provided 
        by employer.--
                    ``(A) In general.--To the extent the qualified 
                schooling expenses of any individual for any taxable 
                year is not attributable to employer provided amounts, 
                such expenses shall be treated as a deduction allowable 
                in computing adjusted gross income to the extent of the 
                limitation of subparagraph (B).
                    ``(B) Limitation.--For purposes of subparagraph 
                (A), the limitation of this subparagraph is the excess 
                of--
                            ``(i) the foreign earned income of the 
                        individual for the taxable year, over
                            ``(ii) the amount of such income excluded 
                        from gross income under subsection (a) for the 
                        taxable year.
                    ``(C) 1-year carryover of expenses not allowed by 
                reason of subparagraph (b).--
                            ``(i) In general.--The amount not allowable 
                        as a deduction for any taxable year under 
                        subparagraph (A) by reason of the limitation of 
                        subparagraph (B) shall be treated as a 
                        deduction allowable in computing adjusted gross 
                        income for the succeeding taxable year (and 
                        only for the succeeding taxable year) to the 
                        extent of the limitation of clause (ii) for 
                        such succeeding taxable year.
                            ``(ii) Limitation.--For purposes of clause 
                        (i), the limitation of this clause for any 
                        taxable year is the excess of--
                                    ``(I) the limitation of 
                                subparagraph (B) for such taxable year, 
                                over
                                    ``(II) amounts treated as a 
                                deduction under subparagraph (A) for 
                                such taxable year.
                    ``(D) Employer provided amounts.--For purposes of 
                this paragraph, the term `employer provided amounts' 
                means any amount paid or incurred on behalf of the 
                individual by the individual's employer which is 
                foreign earned income included in the individual's 
                gross income for the taxable year (without regard to 
                this section).''
                    (C) Conforming amendment.--Section 911(d)(7) is 
                amended by inserting ``or (e)(6)(A)'' after 
                ``subsection (c)(3)(A)''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after December 31, 1997.
    (b) Savings From Welfare Reform.--If there is an overall decrease 
in Federal revenues for any fiscal year by reason of this Act (without 
regard to this subsection), such decrease shall be offset by the 
decrease in Federal expenditures for such fiscal year by reason of the 
amendments made by, and provisions of, the Personal Responsibility and 
Work Opportunity Reconciliation Act of 1996 (Public Law 104-193).
[EX A]: Working Family Child Care Tax Relief Act of 1996 - Amends the Internal Revenue Code with respect to the child and dependent care credit to:  (1) increase such credit and make it refundable; and (2) provide it with an income-based phaseout and limitation. 
Eliminates the foreign earned income exclusion as of a specified date.  Allows an exclusion for overseas qualified elementary and secondary schooling expenses.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Saffron Revolution Support Act of 
2007''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) Beginning on August 19, 2007, hundreds of thousands of 
        citizens of Burma, including thousands of Buddhist monks and 
        students, participated in peaceful demonstrations against 
        rapidly deteriorating living conditions and the violent and 
        repressive policies of the State Peace and Development Council 
        (SPDC), the ruling military junta in Burma, to--
                    (A) demand the release of all political prisoners, 
                including Nobel Peace Prize laureate Aung San Suu Kyi; 
                and
                    (B) urge the SPDC to engage in meaningful dialogue 
                to pursue national reconciliation.
            (2) The SPDC, in a display of brutal barbarism, violently 
        confronted unarmed demonstrators, killing, injuring, and 
        imprisoning citizens, including several thousand Buddhist 
        monks, and continued to forcefully restrict peaceful forms of 
        public expression.
            (3) The Department of State's 2006 Reports on Human Rights 
        Practices found that the SPDC--
                    (A) routinely restricts freedoms of speech, press, 
                assembly, association, religion, and movement;
                    (B) traffics in persons;
                    (C) discriminates against women and ethnic 
                minorities;
                    (D) forcibly recruits child soldiers and child 
                labor; and
                    (E) commits other serious violations of human 
                rights, including extrajudicial killings, custodial 
                deaths, disappearances, rape, torture, abuse of 
                prisoners and detainees, and the imprisonment of 
                citizens arbitrarily for political motives.
            (4) Aung San Suu Kyi has been arbitrarily imprisoned or 
        held under house arrest for more than 12 years.
            (5) The President announced on September 25, 2007, that the 
        United States would tighten economic sanctions against Burma, 
        and block property and interests in property of certain senior 
        leaders of the SPDC, individuals who provide financial backing 
        for the SPDC, and individuals responsible for violations of 
        human rights and for impeding the transition to democracy in 
        Burma.
            (6) The President also announced on September 25, 2007, 
        that the United States would impose an expanded visa ban on 
        individuals--
                    (A) responsible for violations of human rights; and
                    (B) who aid, abet, or benefit from the SPDC's 
                efforts to impede the efforts of the people of Burma to 
                transition to democracy and ensure respect for human 
                dignity.
            (7) The Total Oil Corporation of France and the Chevron 
        Corporation of the United States own a significant stake in 
        Burma's Yadana natural gas field and pipeline and generate 
        millions of dollars in revenue that help the repressive junta 
        government maintain its grasp on power.
            (8) Burma is home to approximately 60 percent of the 
        world's native teak reserves. More than one quarter of the 
        world's internationally traded teak originates from Burma, and 
        hardwood sales, mainly of teak, represent more than 11 percent 
        of Burma's official foreign exchange earnings.
            (9) Burma officially exports tens of millions of dollars 
        worth of rubies, sapphires, pearls, jade, and other precious 
        stones each year and the SPDC owns a majority stake in all 
        mining operations within the borders of Burma.
            (10) On October 11, 2007, the United Nations Security 
        Council, with the consent of China, issued a statement 
        condemning the violence in Burma, urging the release of all 
        political prisoners, and calling on the SPDC to enter into a 
        United Nations-mediated dialogue with its political opposition.
            (11) The leaders of the SPDC will have a greater incentive 
        to cooperate with diplomatic efforts by the United Nations, the 
        Association of Southeast Asian Nations, and China if they come 
        under targeted economic pressure that denies them access to 
        personal wealth and sources of revenue.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Account; correspondent account; payable-through 
        account.--The terms ``account'', ``correspondent account'', and 
        ``payable-through account'' have the meanings given the terms 
        in section 5318A(e)(1) of title 31, United States Code.
            (2) Appropriate congressional committees.--The term 
        ``appropriate congressional committees'' means the Committee on 
        Foreign Relations of the Senate and the Committee on Foreign 
        Affairs of the House of Representatives.
            (3) Person.--The term ``person'' means--
                    (A) an individual, corporation, company, business 
                association, partnership, society, trust, any other 
                nongovernmental entity, organization, or group; and
                    (B) any successor, subunit, or subsidiary of any 
                person described in subparagraph (A).
            (4) SPDC.--The term ``SPDC'' means the State Peace and 
        Development Council.
            (5) United states person.--The term ``United States 
        person'' means--
                    (A) an individual who is a citizen of the United 
                States or who owes permanent allegiance to the United 
                States; and
                    (B) a person that is organized under the laws of 
                the United States, any State or territory thereof, or 
                the District of Columbia, if individuals described in 
                subparagraph (A) own, directly or indirectly, more than 
                50 percent of the outstanding capital stock or other 
                beneficial interest in such entity.

SEC. 4. STATEMENT OF POLICY.

    It is the policy of the United States to--
            (1) condemn the continued repression carried out by the 
        SPDC;
            (2) support the legitimate democratic aspirations of the 
        people of Burma;
            (3) provide all appropriate support and assistance to aid a 
        transition to democracy in Burma; and
            (4) hold accountable individuals responsible for the 
        repression of peaceful political activity in Burma.

SEC. 5. SANCTIONS.

    (a) List of Officials of the SPDC.--
            (1) In general.--Not later than 30 days after the date of 
        the enactment of this Act, the President shall submit to the 
        appropriate congressional committees a list of--
                    (A) officials of the SPDC who play or have played a 
                direct and substantial role in the repression of 
                peaceful political activity in Burma or in the 
                commission of other human rights abuses, including any 
                current or former officials of the security services 
                and judicial institutions of the SPDC; and
                    (B) any other Burmese persons who provide 
                substantial economic and political support for the 
                SPDC.
            (2) Updates.--The President shall regularly update and 
        submit the list required by paragraph (1).
    (b) Sanctions.--
            (1) Visa ban.--A person included on the list required under 
        subsection (a) shall be ineligible for a visa to enter the 
        United States.
            (2) Financial sanctions.--
                    (A) Blocked property.--No property or interest in 
                property belonging to a person described in 
                subparagraph (C) may be transferred, paid, exported, 
                withdrawn, or otherwise dealt with, if--
                            (i) the property is located in the United 
                        States or within the possession or control of a 
                        United States person, including the overseas 
                        branch of a United States person; or
                            (ii) after the date of the enactment of 
                        this Act, the property comes within the 
                        possession or control of a United States 
                        person.
                    (B) Financial transactions.--No United States 
                person may engage in a financial transaction with a 
                person described in subparagraph (C).
                    (C) Person described.--A person described in this 
                subparagraph is one of the following:
                            (i) The SPDC.
                            (ii) A person included on the list required 
                        under subsection (a).
                            (iii) An immediate family member of a 
                        person included on the list required under 
                        subsection (a), if the President determines 
                        that the person included on the list--
                                    (I) for purposes of subparagraph 
                                (A), effectively controls the property; 
                                or
                                    (II) for purposes of subparagraph 
                                (B), would benefit from a financial 
                                transaction.
    (c) Authority for Additional Banking Sanctions.--
            (1) In general.--The Secretary of the Treasury may, in 
        consultation with the Secretary of State, the Attorney General 
        of the United States, and the Chairman of the Board of 
        Governors of the Federal Reserve System, prohibit or impose 
        conditions on the opening or maintaining in the United States 
        of a correspondent account or payable-through account by any 
        financial institution (as that term is defined in section 5312 
        of title 31, United States Code) or financial agency that is 
        organized under the laws of a State, territory, or possession 
        of the United States, for or on behalf of a foreign banking 
        institution, if the Secretary determines that the account might 
        be used--
                    (A) by a foreign banking institution that holds 
                property or an interest in property belonging to a 
                person on the list required under subsection (a); or
                    (B) to conduct a transaction on behalf of a person 
                on the list required under subsection (a).
            (2) Authority to define terms.--The Secretary of the 
        Treasury may, by regulation, further define the terms used in 
        paragraph (1) for purposes of this section, as the Secretary 
        deems appropriate.
    (d) Termination of Sanctions.--The sanctions imposed under 
subsection (b) or (c) shall apply until the President determines and 
certifies to the appropriate congressional committees that the SPDC 
has--
            (1) unconditionally released all political prisoners, 
        including Aung San Suu Kyi and other members of the National 
        League for Democracy;
            (2) entered into a substantive dialogue with democratic 
        forces led by the National League for Democracy and the ethnic 
        minorities of Burma on transitioning to democratic government 
        under the rule of law; and
            (3) allowed humanitarian access to populations affected by 
        armed conflict in all regions of Burma.
    (e) Authorization of Appropriations.--There are authorized to be 
appropriated such sums as may be necessary to carry out this section.

SEC. 6. PROHIBITION ON IMPORTATION OF BURMESE GEMS, HARDWOODS, AND 
              OTHER ITEMS.

    Section 3(a)(1) of the Burmese Freedom and Democracy Act of 2003 
(50 U.S.C. 1701 note) is amended by striking ``a product of Burma.'' 
and inserting ``produced, mined, manufactured, grown, or assembled in 
Burma, including--
                    ``(A) any gemstone or rough unfinished geological 
                material mined or extracted from Burma, whether 
                imported as a loose item or as a component of a 
                finished piece of jewelry; and
                    ``(B) any teak or other hardwood timber, regardless 
                of the country in which such hardwood timber is milled, 
                sawn, or otherwise processed, whether imported in 
                unprocessed form or as a part or component of finished 
                furniture or another wood item.''.

SEC. 7. PROHIBITION ON INVESTMENT BY UNITED STATES PERSONS IN BURMA.

    (a) In General.--Notwithstanding any other provision of law, no 
United States person may invest in Burma.
    (b) Applicability.--The prohibition on investment under subsection 
(a) includes a prohibition on--
            (1) investments in Burma based on investment agreements 
        reached prior to May 20, 1997;
            (2) approval or other facilitation by a United States 
        person of an investment by a foreign person if the investment 
        would violate the prohibition in subsection (a) if made by a 
        United States person; and
            (3) payments to the SPDC by a United States person related 
        to divesting assets in Burma to comply with subsection (a).
    (c) Penalties.--The Secretary of the Treasury may impose a penalty 
under section 206 of the International Emergency Economic Powers Act 
(50 U.S.C. 1705) on a United States person that violates the 
prohibition under subsection (a).

SEC. 8. GRANTS TO ESTABLISH DATABASE OF HUMAN RIGHTS ABUSES.

    The Secretary of State may award grants to nongovernmental 
organizations, universities, and other organizations to establish a 
searchable Internet database that contains evidence of human rights 
abuses carried out by the SPDC or persons associated with the SPDC.

SEC. 9. SUPPORT FOR DEMOCRACY IN BURMA.

    (a) In General.--The President is authorized to use all available 
resources to assist Burmese democracy activists who are dedicated to 
nonviolent opposition to the SPDC in their efforts to promote freedom, 
democracy, and human rights in Burma.
    (b) Authorization of Appropriations.--There are authorized to be 
appropriated $20,000,000 to the Secretary of State for each of the 
fiscal years 2008 and 2009 for the following purposes:
            (1) Aid to democracy activists in Burma.
            (2) Aid to individuals and groups conducting democracy 
        programming outside of Burma targeted at a transition to 
        democracy inside Burma.
            (3) The expansion of radio and television broadcasting into 
        Burma.
            (4) Support for individuals and groups compiling evidence 
        of--
                    (A) the SPDC's efforts to repress peaceful 
                political activity; and
                    (B) the commission of other human rights abuses by 
                the SPDC.

SEC. 10. SENSE OF CONGRESS ON USE OF INTELLIGENCE ASSETS.

    It is the sense of Congress that the Director of National 
Intelligence should utilize appropriate intelligence resources to 
identify persons responsible for--
            (1) the crackdown sponsored by the SPDC against peaceful 
        protestors that began August 19, 2007; and
            (2) ongoing gross abuses of human rights against civilians 
        in Burma.

SEC. 11. REPORT ON MILITARY AID TO BURMA.

    (a) In General.--Not later than 180 days after the date of the 
enactment of this Act, the Secretary of State shall submit to the 
appropriate congressional committees a report containing a list of 
countries that provide military aid to Burma and describing the 
military aid provided by each such country.
    (b) Military Aid Defined.--For the purposes of this section, the 
term ``military aid'' includes--
            (1) the provision of weapons, military vehicles, and 
        military aircraft;
            (2) the provision of military training; and
            (3) conducting joint military exercises.
    (c) Form.--The report required by subsection (a) shall be submitted 
in unclassified form but may include a classified annex.
[EX A]: Saffron Revolution Support Act of 2007 - States that it is U.S. policy to: (1) support the democratic aspirations of Burma's people; (2) condemn the repression carried out by the State Peace and Development Council (SPDC); and (3) hold accountable individuals responsible for the repression of peaceful political activity in Burma.

Directs the President to submit to the appropriate congressional committees a list of: (1) SPDC officials who play or have played a substantial role in political repression in Burma or in the commission of human rights abuses; and (2) other Burmese SPDC supporters.

Subjects persons so identified to U.S. entry prohibition and financial sanctions (blocked property, financial transaction prohibitions, and banking sanctions). Terminates such prohibitions upon a presidential certification to the committees that the SPDC has: (1) released all political prisoners, including Aung San Suu Kyi and other members of the National League for Democracy; (2) entered into a dialogue with democratic forces led by the National League for Democracy and the ethnic minorities of Burma on transitioning to democratic government; and (3) allowed humanitarian access to populations affected by armed conflict in all regions of Burma.

Amends the the Burmese Freedom and Democracy Act of 2003 to prohibit the importation into the United States of Burmese gems, teak, or other hardwood timber.

Prohibits any U.S. person (as defined by this Act) from investing in Burma.

Authorizes: (1) the Secretary of State to award grants to nongovernmental organizations, universities, and other organizations to establish an Internet database of SPDC human rights abuses; and (2) the President to assist nonviolent democracy activists in their efforts to promote freedom, democracy, and human rights in Burma.

Directs the Secretary to report to the appropriate committees respecting countries that provide military aid to Burma.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Congressional Pay for Performance 
Act''.

SEC. 2. DEFINITIONS.

    For the purpose of this Act--
            (1) the term ``Federal deficit'' or ``deficit'' means, with 
        respect to any fiscal year, the amount by which total budget 
        outlays of the Government for such fiscal year exceed total 
        revenues of the Government for such fiscal year;
            (2) the term ``Member of Congress'' means an individual 
        serving in a position referred to in section 601(a)(1) of the 
        Legislative Reorganization Act of 1946 (2 U.S.C. 31(1)); and
            (3) the term ``year'' means a calendar year.

SEC. 3. TEMPORARY SUSPENSION OF USUAL PAY ADJUSTMENT PROCEDURES.

    Subject to section 5, rates of basic pay for Members of Congress 
shall not be adjusted except in accordance with section 4.

SEC. 4. TEMPORARY ALTERNATIVE PROCEDURES.

    (a) In General.--Effective as of the first day of the first 
applicable pay period beginning on or after January 1st of each year, 
the rate of basic pay for each Member of Congress shall be reduced by 
the percentage derived by multiplying the applicable factor under 
subsection (b) for such year by the applicable factor under subsection 
(c) for such year.
    (b) Factor Reflecting Magnitude of the Deficit.--The applicable 
factor under this subsection for any year is the number of hundreds of 
billions of dollars to which the Federal deficit is equal, as 
determined under subsection (d) with respect to such year.
    (c) Factor Reflecting Degree of Success in Reducing or Eliminating 
the Deficit.--The applicable factor under this subsection for any year 
shall be determined in accordance with the following:
            (1) For the first year beginning on or after the effective 
        date of this Act, the applicable factor under this subsection 
        is 2 percent.
            (2) For each year thereafter, the applicable factor under 
        this subsection is--
                    (A) the same percentage as was applicable under 
                this subsection in the previous year, if the deficit 
                for the year in question is at least $100,000,000,000 
                less than--
                            (i) the size of the deficit for the year 
                        referred to in paragraph (1), or
                            (ii) the lowest level attained in the 
                        deficit for any year after the year referred to 
                        in paragraph (1),
                whichever is less; or
                    (B) 2 times the percentage which was applicable 
                under this subsection in the previous year, if 
                subparagraph (A) does not apply.
    (d) Determining the Size of the Deficit.--For the purpose of any 
determination under this Act, the size or level of the Federal deficit 
for any year--
            (1) shall be equal to the size or level of the deficit for 
        the fiscal year ending on the September 30th immediately 
        preceding the start of such year; and
            (2) shall be rounded to the nearest multiple of 
        $100,000,000,000 (or, if midway between multiples of 
        $100,000,000,000, to the next higher multiple of 
        $100,000,000,000).
    (e) Limitation.--Nothing in this Act shall have the effect of 
reducing any rate of basic pay below $1.
    (f) Suspension in Time of War.--
            (1) In general.--Subject to paragraph (2), upon the 
        enactment of a declaration of war--
                    (A) subsections (a) through (d) shall be suspended; 
                and
                    (B) any subsequent reduction in rates of basic pay 
                for Members of Congress under such subsections shall be 
                precluded.
            (2) Restoration.--In the event of a suspension of 
        subsections (a) through (d) due to a declaration of war, then, 
        effective with the first year that begins in the session after 
        the state of war is concluded by Senate ratification of the 
        necessary treaties--
                    (A) the provisions of subsections (a) through (d) 
                shall be restored to full force and effect, and any 
                adjustment scheduled to take effect on or after the 
                first day of such year shall be implemented in 
                accordance with such provisions; and
                    (B) the initial rate of basic pay for a Member of 
                Congress (before the implementation of any adjustment 
                referred to in subparagraph (A)) shall be equal to the 
                rate of basic pay in effect for such a Member as of the 
                day before the effective date of this Act.

SEC. 5. EFFECT OF ELIMINATING THE DEFICIT.

    (a) In General.--Effective as of the first day of the first 
applicable pay period beginning on or after January 1st of the first 
year with respect to which the deficit is determined to have been 
eliminated--
            (1) the provisions of law suspended by section 2 
        (disregarding subsection (f) thereof) shall be restored to full 
        force and effect, and any adjustment scheduled to take effect 
        on or after such first day under such provisions shall be 
        implemented in accordance with such provisions;
            (2) the initial rate of basic pay for a Member of Congress 
        (before the implementation of any adjustment referred to in 
        paragraph (1)) shall be equal to 2 times the rate of basic pay 
        in effect for such a Member as of the effective date of this 
        Act.
            (3) the provisions of section 4 shall cease to be 
        effective.
    (b) Rule Relating to Determining When the Deficit Has Been 
Eliminated.--
            (1) In general.--For the purpose of this Act, the deficit 
        shall be considered to have been eliminated as of the start of 
        the first year for which the applicable factor under section 
        4(b) would be less than 1.
            (2) No tax increase.--The condition under paragraph (1) 
        shall be considered unmet if there is enacted, after the 
        effective date of this Act, any legislation that reduces the 
        Federal deficit by changing the Internal Revenue Code of 1986.

SEC. 6. EFFECTIVE DATE.

    (a) In General.--This Act shall take effect on January 1st of the 
first year beginning after the first election of Representatives 
following the date of the enactment of this Act.
    (b) Definition.--For the purpose of subsection (a), the term 
``election of Representatives'' has the meaning given such term by 
225(i)(4)(B) of the Federal Salary Act of 1967 (2 U.S.C. 359(4)(B)).
[EX A]:
Congressional Pay for Performance Act - Suspends basic pay adjustments for Members of Congress, and requires pay reductions, until the deficit is reduced to below $50,000,000,000 without the enactment of any change in the Internal Revenue Code. 
Requires an annual reduction in pay by a percentage equal to:  (1) two percent times the number of hundreds of billions of dollars of the deficit in the first year after enactment; or (2) twice that percentage for any year following a year for which the deficit is not at least $100,000,000,000 less than the lowest level attained after enactment of this Act. 
Suspends pay reductions upon enactment of a declaration of war and reinstates them when the state of war is concluded. 
Restores pay adjustment procedures suspended by this Act, and provides for a rate of basic pay of twice the rate in effect as of the effective date of this Act, for the first year with respect to which the deficit is less than $50,000,000,000.