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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Department of Veterans Affairs 
Mammography Quality Standards Act''.

SEC. 2. MAMMOGRAPHY QUALITY STANDARDS.

    (a) In General.--(1) Subchapter II of chapter 73 is amended by 
adding at the end the following new section:
``Sec. 7319. Mammography quality standards
    ``(a) A mammogram may not be performed at a Department facility 
unless that facility is accredited for that purpose by a private 
nonprofit organization designated by the Secretary. An organization 
designated by the Secretary under this subsection shall meet the 
standards for accrediting bodies established under section 354(e) of 
the Public Health Service Act (42 U.S.C. 263b(e)).
    ``(b) The Secretary, in consultation with the Secretary of Health 
and Human Services, shall prescribe quality assurance and quality 
control standards relating to the performance and interpretation of 
mammograms and use of mammogram equipment and facilities of the 
Department of Veterans Affairs consistent with the requirements of 
section 354(f)(1) of the Public Health Service Act. Such standards 
shall be no less stringent than the standards prescribed by the 
Secretary of Health and Human Services under section 354(f) of the 
Public Health Service Act.
    ``(c)(1) The Secretary, to ensure compliance with the standards 
prescribed under subsection (b), shall provide for an annual inspection 
of the equipment and facilities used by and in Department health care 
facilities for the performance of mammograms. Such inspections shall be 
carried out in a manner consistent with the inspection of certified 
facilities by the Secretary of Health and Human Services under section 
354(g) of the Public Health Service Act.
    ``(2) The Secretary may not provide for an inspection under 
paragraph (1) to be performed by a State agency.
    ``(d) The Secretary shall ensure that mammograms performed for the 
Department under contract with any non-Department facility or provider 
conform to the quality standards prescribed by the Secretary of Health 
and Human Services under section 354 of the Public Health Service Act.
    ``(e) For the purposes of this section, the term `mammogram' has 
the meaning given such term in paragraph (5) of section 354(a) of the 
Public Health Service Act (42 U.S.C. 263b(a)).''.
    (2) The table of sections at the beginning of such chapter is 
amended by inserting after the item relating to section 7318 the 
following new item:

``7319. Mammography quality standards.''.
    (b) Deadline for Prescribing Standards.--The Secretary of Veterans 
Affairs shall prescribe standards under subsection (b) of section 7319 
of title 38, United States Code, as added by subsection (a), not later 
than the end of the 120-day period beginning on the later of--
            (1) the date on which the Secretary of Health and Human 
        Services prescribes quality standards under section 354(f) of 
        the Public Health Service Act (42 U.S.C. 263b(f)); or
            (2) the date of the enactment of this Act.
    (c) Transition.--(1) Subsection (a) of section 7319 of title 38, 
United States Code, as added by subsection (a), shall take effect on 
the date on which standards are prescribed by the Secretary of Veterans 
Affairs under subsection (b) of that section.
    (2) During the transition period, the Secretary of Veterans Affairs 
may waive the requirement of subsection (a) of section 7319 of title 
38, United States Code, as added by subsection (a), to any facility of 
the Department. The Secretary may provide such a waiver in the case of 
any facility only if the Secretary determines, based upon the 
recommendation of the Under Secretary for Health of the Department of 
Veterans Affairs, that during the period such a waiver is in effect for 
such facility (including any extension of the waiver under paragraph 
(3)) the facility will be operated in accordance with standards 
prescribed by the Secretary under subsection (b) of such section to 
assure the safety and accuracy of mammography services provided.
    (3) The transition period for purposes of this section is the six-
month period beginning on the date specified in paragraph (1). The 
Secretary may extend such period for a period not to exceed 90 days in 
the case of any Department facility. Any such extension may be made 
only if the Under Secretary for Health determines that--
            (A) without the extension access of veterans to mammography 
        services in the geographic area served by the facility would be 
        significantly reduced; and
            (B) appropriate steps will be taken before the end of the 
        transition period (as extended) to obtain accreditation of the 
        facility as required by subsection (a) of section 7319 of title 
        38, United States Code, as added by subsection (a).
    (d) Implementation Report.--The Secretary of Veterans Affairs shall 
submit to the Committees on Veterans' Affairs of the Senate and House 
of Representatives a report on the Secretary's implementation of 
section 7319 of title 38, United States Code, as added by subsection 
(a). The report shall be submitted not later than 180 days after the 
date on which the Secretary prescribes the quality standards required 
under subsection (b) of that section.

Output: Department of Veterans Affairs Mammography Quality Standards Act - Prohibits a mammogram from being performed at a Department of Veterans Affairs facility unless the facility is accredited for such purpose by a private nonprofit organization designated by the Secretary of Veterans Affairs.  Requires any such organization to meet the standards for accrediting bodies established under the Public Health Service Act (the Act). 
Directs the Secretary to prescribe quality assurance and control standards relating to performance and interpretation of mammograms and the use of Department mammogram equipment and facilities consistent with requirements of the Act.  Requires the Secretary to provide for an annual inspection of Department mammogram equipment and facilities. Requires any Department mammograms contracted to a non-Department facility or provider to conform to the standards of the Act.  Provides for:  (1) a deadline for the prescribing of standards; (2) transition provisions covering mammograms performed prior to the enactment of this Act; and (3) an implementation report from the Secretary to specified congressional committees.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Film Incentive Reform Act of 2014''.

SEC. 2. MODIFICATION AND EXTENSION OF ELECTION TO EXPENSE THE COST OF 
              QUALIFIED FILM, TELEVISION, AND THEATRICAL PRODUCTIONS.

    (a) Extension.--Section 181(f) of the Internal Revenue Code of 1986 
is amended by striking ``December 31, 2013'' and inserting ``December 
31, 2015''.
    (b) Modification of Qualified Film, Television and Theatrical 
Productions to Which Section Applies.--
            (1) In general.--Section 181(d) of such Code is amended to 
        read as follows:
    ``(d) Qualified Film, Television, or Theatrical Production.--For 
purposes of this section--
            ``(1) In general.--The term `qualified film, television, or 
        theatrical production' means--
                    ``(A) any film or television production if 100 
                percent of the total compensation of the film or 
                television production is compensation for services 
                performed in the United States, and
                    ``(B) any theatrical production if 75 percent of 
                the total compensation of the theatrical production is 
                qualified compensation.
            ``(2) Film or television production.--
                    ``(A) In general.--The term `film or television 
                production' means property described in section 
                168(f)(3).
                    ``(B) Special rule for television series.--In the 
                case of a television series--
                            ``(i) each episode of such series shall be 
                        treated as a separate production, and
                            ``(ii) only the first 44 episodes of such 
                        series shall be taken into account.
            ``(3) Theatrical production.--
                    ``(A) In general.--The term `theatrical production' 
                means a live staged production of a play (with or 
                without music) which is derived from a written book or 
                script and is produced or presented in any venue which 
                has an audience capacity of not more than 3,000 or a 
                series of venues the majority of which have an audience 
                capacity of not more than 3,000.
                    ``(B) Touring companies.--In the case of multiple 
                live staged productions for which an election under 
                this section is made by the same taxpayer and which 
                are--
                            ``(i) separate phases of a production, or
                            ``(ii) separate simultaneous stagings of 
                        the same production in different geographical 
                        locations (not including multiple performance 
                        locations of any one touring production),
                each such live staged production shall be treated as a 
                separate production.
                    ``(C) Phases.--For purposes of subparagraph (B), 
                the term `phase' refers to each of the following (but 
                only if the taxpayer treats each of the following as a 
                separate activity for all purposes of this title):
                            ``(i) The initial staging of the 
                        production.
                            ``(ii) Subsequent additional stagings or 
                        tourings of the production which are produced 
                        by the same producer as the initial staging.
                    ``(D) Qualified compensation.--
                            ``(i) In general.--For purposes of 
                        paragraph (1)(B), the term `qualified 
                        compensation' means compensation for services 
                        performed in the United States by actors, 
                        directors, musicians, producers, and other 
                        production and post-production personnel.
                            ``(ii) Participations and residuals 
                        excluded.--For purposes of paragraph (1)(B) and 
                        clause (i), the term `compensation' does not 
                        include participations and residuals (as 
                        defined in section 167(g)(7)(B)).
            ``(4) Exception.--The term `qualified film, television, or 
        theatrical production' shall not include any production if 
        records are required under section 2257 of title 18, United 
        States Code, to be maintained with respect to any performer in 
        such production.''.
            (2) Conforming amendments.--
                    (A) Subsections (a)(1), (a)(2)(A), (a)(2)(B), (b), 
                and (c)(1) of section 181 of such Code are each amended 
                by striking ``any qualified film or television 
                production'' and inserting ``any qualified film, 
                television, or theatrical production''.
                    (B) Section 181(f) of such Code is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``any qualified film, television, or 
                theatrical production''.
                    (C) The heading of section 181 is amended by 
                striking ``qualified film and television productions'' 
                and inserting ``qualified film, television, and 
                theatrical productions''.
                    (D) The item relating to section 181 in the table 
                of sections for part VI of subchapter B of chapter 1 of 
                such Code is amended to read as follows:

``Sec. 181. Treatment of certain qualified film, television, and 
                            theatrical productions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to qualified film, television, and theatrical productions 
commencing after December 31, 2013.

Output: Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and&nbsp;produced or presented in any venue which has an audience capacity of more than 3,000.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rural Entrepreneur and 
Microenterprise Assistance Act''.

SEC. 2. RURAL ENTREPRENEUR AND MICROENTERPRISE ASSISTANCE PROGRAM.

    Subtitle D of the Consolidated Farm and Rural Development Act is 
amended by inserting after section 364 (7 U.S.C. 2006f) the following:

``SEC. 365. RURAL ENTREPRENEUR AND MICROENTERPRISE ASSISTANCE PROGRAM.

    ``(a) Definitions.--In this section:
            ``(1) Economically disadvantaged microentrepreneur.--The 
        term `economically disadvantaged microentrepreneur' means an 
        owner, majority owner, or developer of a microenterprise that 
        has the ability to compete in the private sector but has been 
        impaired because of diminished capital and credit 
        opportunities, as compared to other microentrepreneurs in the 
        industry.
            ``(2) Indian tribe.--The term `Indian tribe' has the 
        meaning given the term in section 4 of the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 450b).
            ``(3) Intermediary.--The term `intermediary' means a 
        private, nonprofit entity that provides assistance--
                    ``(A) to a microenterprise development 
                organization; or
                    ``(B) for a microenterprise development program.
            ``(4) Low-income individual.--The term low-income 
        individual means an individual with an income (adjusted for 
        family size) of not more than the greatest of--
                    ``(A) 80 percent of median income of an area;
                    ``(B) 80 percent of the statewide non-metropolitan 
                area median income; or
                    ``(C) 80 percent of the national median income.
            ``(5) Microcredit.--The term `microcredit' means a business 
        loan or loan guarantee of not more than $50,000 that is 
        provided to a rural entrepreneur.
            ``(6) Microenterprise.--The term `microenterprise' means--
                    ``(A) a sole proprietorship; or
                    ``(B) a business entity with not more than 10 full-
                time-equivalent employees.
            ``(7) Microenterprise development organization.--
                    ``(A) In general.--The term `microenterprise 
                development organization' means a private, nonprofit 
                entity that--
                            ``(i) provides training and technical 
                        assistance to rural entrepreneurs; and
                            ``(ii) facilitates access to capital or 
                        another service described in subsection (b) for 
                        rural entrepreneurs.
                    ``(B) Inclusions.--The term `microenterprise 
                development organization' includes an organization 
                described in subparagraph (A) with a demonstrated 
                record of delivering services to economically 
                disadvantaged microentrepreneurs, or an effective plan 
                to develop a program to deliver microenterprise 
                services to rural entrepreneurs effectively, as 
                determined by the Secretary.
            ``(8) Microenterprise development program.--The term 
        `microenterprise development organization' means a program 
        administered by an organization serving a rural area.
            ``(9) Microentrepreneur.--The term `microentrepreneur' 
        means the owner, operator, or developer of a microenterprise.
            ``(10) Program.--The term `program' means the rural 
        entrepreneur and microenterprise program established under 
        subsection (b)(1).
            ``(11) Qualified organization.--The term `qualified 
        organization' means--
                    ``(A) a microenterprise development organization or 
                microenterprise development program that has a 
                demonstrated record of delivering microenterprise 
                services to rural entrepreneurs, or an effective plan 
                to develop a program to deliver microenterprise 
                services to rural entrepreneurs effectively, as 
                determined by the Secretary.
                    ``(B) an intermediary that has a demonstrated 
                record of delivery assistance to microenterprise 
                development organizations or microenterprise 
                development programs;
                    ``(C) a microenterprise development organization or 
                microenterprise development program that serves rural 
                entrepreneurs;
                    ``(D) an Indian tribe, the tribal government of 
                which certifies to the Secretary that no 
                microenterprise development organization or 
                microenterprise development program exists under the 
                jurisdiction of the Indian tribe;
                    ``(E) a group of 2 or more organizations or Indian 
                tribes described in any of subparagraphs (A) through 
                (D) that agree to act jointly as a qualified 
                organization under this section; or
                    ``(F) for purposes of subsection (b), a public 
                college or university.
            ``(12) Rural area.--The term `rural area' means any 
        community that is rural in character and has a population of 
        not more than 25,000 individuals.
            ``(13) Rural capacity building service.--The term `rural 
        capacity building service' means a service provided to an 
        organization that--
                    ``(A) is, or is in the process of becoming, a 
                microenterprise development organization or 
                microenterprise development program; and
                    ``(B) serves rural areas for the purpose of 
                enhancing the ability of the organization to provide 
                training, technical assistance, and other related 
                services to rural entrepreneurs.
            ``(14) Rural entrepreneur.--The term `rural entrepreneur' 
        means a microentrepreneur, or prospective microentrepreneur--
                    ``(A) the principal place of business of which is 
                in a rural area; and
                    ``(B) that is unable to obtain sufficient training, 
                technical assistance, or microcredit elsewhere, as 
                determined by the Secretary.
            ``(15) Secretary.--The term `Secretary' means the Secretary 
        of Agriculture, acting through the Rural Business-Cooperative 
        Service.
            ``(16) Tribal government.--The term `tribal government' 
        means the governing body of an Indian tribe.
    ``(b) Rural Entrepreneurship and Microenterprise Program.--
            ``(1) Establishment.--The Secretary shall establish a rural 
        entrepreneurship and microenterprise program.
            ``(2) Purpose.--The purpose of the program shall be to 
        provide low-income individuals and moderate-income individuals 
        with--
                    ``(A) the skills necessary to establish new small 
                businesses in rural areas; and
                    ``(B) continuing technical and financial assistance 
                as individuals and business starting or operating small 
                businesses.
            ``(3) Grants.--
                    ``(A) In general.--The Secretary may make a grant 
                under the program to a qualified organization--
                            ``(i) to provide training, operational 
                        support, or a rural capacity building service 
                        to a qualified organization to assist the 
                        qualified organization in developing 
                        microenterprise training, technical assistance, 
                        market development assistance, and other 
                        related services, primarily for business with 5 
                        or fewer full-time-equivalent employees;
                            ``(ii) to assist in researching and 
                        developing the best practices in delivering 
                        training, technical assistance, and microcredit 
                        to rural entrepreneurs; and
                            ``(iii) to carry out such other projects 
                        and activities as the Secretary determines to 
                        be consistent with the purposes of this 
                        section.
                    ``(B) Subgrants.--Subject to such regulations as 
                the Secretary may promulgate, a qualified organization 
                that receives a grant under this paragraph may use the 
                grant to provide assistance to other qualified 
                organizations, such as small or emerging qualified 
                organizations.
                    ``(C) Diversity.--In making grants under this 
                paragraph, the Secretary shall ensure, to the maximum 
                extent practicable, that grant recipients include 
                qualified organizations--
                            ``(i) of varying sizes; and
                            ``(ii) that serve racially- and ethnically-
                        diverse populations.
                    ``(D) Cost sharing.--
                            ``(i) Federal share.--The Federal share of 
                        the cost of a project carried out using funds 
                        from a grant made under this paragraph shall be 
                        75 percent.
                            ``(ii) Form of non-federal share.--The non-
                        Federal share of the cost of a project 
                        described in clause (i) may be provided--
                                    ``(I) in cash (including through 
                                fees, grants (including community 
                                development block grants), and gifts); 
                                or
                                    ``(II) in kind.
            ``(4) Rural microloan program.--
                    ``(A) Establishment.--In carrying out the program, 
                the Secretary may carry out a rural microloan program.
                    ``(B) Purpose.--The purpose of the rural microloan 
                program shall be to provide technical and financial 
                assistance to sole proprietorships and small businesses 
                located in rural areas with a particular focus on those 
                businesses with 5 or fewer full-time equivalent 
                employees.
                    ``(C) Authority of secretary.--In carrying out the 
                rural microloan program, the Secretary may--
                            ``(i) make direct loans to qualified 
                        organizations for the purpose of making short-
                        term, fixed interest rate microloans to 
                        startup, newly established, and growing rural 
                        microbusiness concerns; and
                            ``(ii) in conjunction with those loans, 
                        provide grants in accordance with subparagraph 
                        (E) to those qualified organizations for the 
                        purpose of providing intensive marketing, 
                        management, and technical assistance to small 
                        business concerns that are borrowers under this 
                        paragraph.
                    ``(D) Loan duration; interest rates; conditions.--
                            ``(i) Loan duration.--A loan made by the 
                        Secretary under this paragraph shall be for a 
                        term of 20 years.
                            ``(ii) Applicable interest rates.--A loan 
                        made by the Secretary under this paragraph to a 
                        qualified organization shall bear an annual 
                        interest rate of at least 1 percent.
                            ``(iii) Deferral of interest and 
                        principal.--The Secretary may permit the 
                        deferral of payments, for principal and 
                        interest, on a loan made under this paragraph 
                        for a period of not more than 2 years, 
                        beginning on the date on which the loan was 
                        made.
                    ``(E) Grant amounts.--
                            ``(i) In general.--Except as otherwise 
                        provided in this section, each qualified 
                        organization that receives a loan under this 
                        paragraph shall be eligible to receive a grant 
                        to provide marketing, management, and technical 
                        assistance to small business concerns that are 
                        borrowers or potential borrowers under this 
                        subsection.
                            ``(ii) Maximum amount of grant for 
                        microenterprise development organizations.--
                        Each microenterprise development organization 
                        that receives a loan under this paragraph shall 
                        receive an annual grant in an amount equal to 
                        not more than 25 percent of the total 
                        outstanding balance of loans made to the 
                        microenterprise development organization under 
                        this paragraph, as of the date of provision of 
                        the grant.
                            ``(iii) Matching requirement.--
                                    ``(I) In general.--As a condition 
                                of any grant made to a qualified 
                                organization under this subparagraph, 
                                the Secretary shall require the 
                                qualified organization to match not 
                                less than 15 percent of the total 
                                amount of the grant.
                                    ``(II) Sources.--In addition to 
                                cash from non-Federal sources, a 
                                matching share provided by the 
                                qualified organization may include 
                                indirect costs or in-kind contributions 
                                funded under non-Federal programs.
    ``(c) Administrative Expenses.--Not more than 10 percent of 
assistance received by a qualified organization for a fiscal year under 
this section may be used to pay administrative expenses.
    ``(d) Funding.--
            ``(1) In general.--Not later than 30 days after the date of 
        enactment of this Act, and on October 1, 2008, and each October 
        1 thereafter through October 1, 2012, out of any funds in the 
        Treasury not otherwise appropriated, the Secretary of the 
        Treasury shall transfer to the Secretary to carry out this 
        section $50,000,000, to remain available until expended.
            ``(2) Allocation of funds.--Of the amount made available by 
        paragraph (1) for each fiscal year--
                    ``(A) not less than $30,000,000 shall be available 
                for use in carrying out subsection (b)(3); and
                    ``(B) not less than $20,000,000 shall be available 
                for use in carrying out subsection (b)(4), of which not 
                more than $7,000,000 shall be used to support direct 
                loans.
                    ``(C) Receipt and acceptance.--The Secretary shall 
                be entitled to receive, shall accept, and shall use to 
                carry out this section the funds transferred under 
                paragraph (1), without further appropriation.''.


Output: Rural Entrepreneur and Microenterprise Assistance Act - Amends the Consolidated Farm and Rural Development Act to direct the Secretary of Agriculture to establish a rural entrepreneur and microenterprise (sole proprietorship or business entity with not more than 10 full-time employees) program to help low- and moderate- income individuals acquire: (1) necessary skills to establish small rural businesses; and (2) technical and financial assistance.

Authorizes the Secretary to carry out a related rural microloan program to provide technical and financial assistance to sole proprietorships and small rural businesses with a particular focus on businesses with five or fewer full-time employees.