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 ``Sex Crime Re-Entry EvaluatioN 
(SCREEN) Act of 2010''.

SEC. 2. SENTENCE OF SPECIAL CONFINEMENT FOR THE PREVENTION OF SEXUAL 
              PREDATION AUTHORIZED.

    Section 3551(b) of title 18, United States Code, is amended as 
follows:
            (1) in paragraph (2) by striking ``or'';
            (2) in paragraph (3) by striking the period at the end and 
        inserting ``; or'';
            (3) inserting after paragraph (3) the following:
            ``(4) in the case of certain offenses, a term of special 
        confinement for the prevention of sexual predation as 
        authorized by subchapter E.''; and
            (4) adding after ``in addition to any other sentence.'' the 
        following: ``A sentence to a term of special confinement for 
        the prevention of sexual predation may be imposed in addition 
        to a sentence to a term of imprisonment.''.

SEC. 3. SENTENCE OF SPECIAL CONFINEMENT FOR THE PREVENTION OF SEXUAL 
              PREDATION.

    Chapter 227 of title 18, United States Code, is amended by adding 
at the end the following:

   ``SUBCHAPTER E--SPECIAL CONFINEMENT FOR THE PREVENTION OF SEXUAL 
                               PREDATION

``3587a. Sentence of special confinement for the prevention of sexual 
                            predation.
``3587b. Effect of finality of judgment.
``3587c. Right to hearing.
``3587d. Hearings to determine status as a sexually dangerous person.
``3587e. Commencement of sentence.
``3587f. Definitions.
``3587g. Implementation of a sentence of special confinement for the 
                            prevention of sexual predation.
``Sec. 3587a. Sentence of special confinement for the prevention of 
              sexual predation
    ``(a) In General.--The court may sentence to a term of special 
confinement for the prevention of sexual predation a defendant who--
            ``(1) has been found guilty of a qualifying offense; and
            ``(2) has been sentenced to a term of imprisonment for that 
        qualifying offense.
    ``(b) Qualifying Offenses.--For purposes of this section, a 
qualifying offense is any of the following:
            ``(1) An offense under section 2241.
            ``(2) An offense under section 2242.
            ``(3) An offense under section 2245.
            ``(4) An offense under section 2251(e).
    ``(c) Authorized Terms.--The authorized term of special confinement 
for the prevention of sexual predation is for the duration of the 
defendant's life.
``Sec. 3587b. Effect of finality of judgment
    ``Notwithstanding the fact that a sentence to a term of special 
confinement for the prevention of sexual predation can subsequently 
be--
            ``(1) corrected under rule 35 of the Federal Rules of 
        Criminal Procedure and section 3742; or
            ``(2) appealed and modified under section 3742;
 a judgment of conviction that includes such a sentence constitutes a 
final judgment for all other purposes.
``Sec. 3587c. Right to hearing
    ``The defendant shall have the right to a hearing to determine 
whether the defendant is a sexually dangerous person. That hearing 
shall be conducted not earlier than 180 days before the scheduled 
release of the defendant from the custody of the Bureau of Prisons 
after the term of imprisonment.
``Sec. 3587d. Hearings to determine status as a sexually dangerous 
              person
    ``(a) In General.--Any hearing to determine whether a person 
sentenced to a term of special confinement for the prevention of sexual 
predation is a sexually dangerous person for purposes of this 
subchapter or subchapter D of chapter 229 shall be conducted as 
provided under this section.
    ``(b) Disposition.--If the person establishes by clear and 
convincing evidence that the person is not a sexually dangerous person, 
the court shall set aside or terminate a sentence to a term of special 
confinement for the prevention of sexual predation and order the 
release of the person as soon as possible after the date that the 
person is released from the custody of the Bureau of Prisones after a 
term of imprisonment.
    ``(c) Examination and Report.--In conducting a hearing under this 
section, the court shall order an examination of the defendant by a 
licensed psychologist or psychiatrist to determine whether the person 
is a sexually dangerous person and a report on the results of that 
examination.
    ``(d) Rights of Person.--
            ``(1) Except as provided in paragraph (2), a hearing under 
        this section shall be conducted in same manner as a hearing 
        under section 4247(d).
            ``(2) The person shall have the right to have the issue of 
        whether that person is a sexually dangerous person determined 
        by a jury impanelled pursuant to chapter 121 of title 28, 
        United States Code.
    ``(e) Role of the Government.--In a hearing under this section, the 
attorney for the Government may present evidence, subpoena witnesses, 
and confront and cross-examine witnesses.
``Sec. 3587e. Commencement of sentence
    ``A sentence to a term of special confinement for the prevention of 
sexual predation commences on the date that the defendant is released 
from the custody of the Bureau of Prisons after a term of imprisonment.
``Sec. 3587f. Definitions
    ``(a) In General.--Except as otherwise provided in this subchapter, 
terms used in this subchapter have the meanings given such terms in 
section 4247.
    ``(b) Sexually Dangerous Person.--For purposes of this subchapter, 
the term `sexually dangerous person' means an individual who has been 
convicted of a sexual offense that includes violent conduct as an 
element of the offense, and who suffers from a mental, behavioral, or 
emotional disorder affecting the emotional or volitional capacity which 
predisposes that individual toward engaging in violent sexual acts to a 
degree constituting such individual a menace to the health and safety 
of others.
``Sec. 3587g. Implementation of a sentence of special confinement for 
              the prevention of sexual predation
    ``The implementation of a sentence of special confinement for the 
prevention of sexual predation is governed by the provisions of 
subchapter D of chapter 229.''.

SEC. 4. POSTSENTENCE ADMINISTRATION.

    Chapter 229 of title 18, United States Code, is amended by adding 
at the end the following:

   ``SUBCHAPTER D--SPECIAL CONFINEMENT FOR THE PREVENTION OF SEXUAL 
                               PREDATION

``3631. Special confinement for the prevention of sexual predation.
``3632. Annual hearings.
``3633. Definitions.
``Sec. 3631. Special confinement for the prevention of sexual predation
    ``(a) In General.--A person who has been sentenced to a term of 
special confinement for the prevention of sexual predation pursuant to 
the provisions of subchapter E of chapter 227 shall be treated as 
provided under subsection (b). The person shall be committed to the 
custody of the Attorney General until--
            ``(1) the expiration of the term imposed;
            ``(2) the earlier release of the person pursuant to a 
        hearing under section 3587d; or
            ``(3) the transfer of that person to the custody of a State 
        pursuant to subsection (c).
    ``(b) Placement in a Suitable Facility.--If no State assumes 
custody and responsibility of the defendant under subsection (c), the 
Attorney General shall place the defendant in a suitable facility for 
treatment.
    ``(c) State Custody.--If the State in which the person was 
domiciled or tried will assume custody of the person and responsibility 
for carrying out the sentence of special confinement for the prevention 
of sexual predation in a manner consistent with the conditions 
described in section 3632, the Attorney General shall commit the 
defendant to the custody of that State. The Attorney General shall make 
every reasonable effort to cause that State to assume such custody and 
responsibility.
``Sec. 3632. Annual hearings
    ``(a) Commenced by Confined Person.--The confined person has the 
right to not more than one hearing under section 3587d to determine 
whether the confined person is a sexually dangerous person for each 
year that person is confined.
    ``(b) Commenced by Supervisor Certification.--Not more than once 
each year, the supervisor of the facility in which the confined person 
is confined may commence a hearing under section 3587d to determine 
whether the confined person is a sexually dangerous person by filing 
with the court a certificate stating that the supervisor believes that 
person is not a sexually dangerous person.
``Sec. 3633. Definitions
    ``Terms used in this subchapter have the same meanings as terms 
under subchapter E of chapter 227.''.

SEC. 5. SENTENCE OF SPECIAL CONFINEMENT FOR THE PREVENTION OF SEXUAL 
              PREDATION IMPOSED FOR CERTAIN OFFENSES.

    (a) Aggravated Sexual Abuse.--Section 2241 of title 18, United 
States Code, is amended by adding at the end the following:
    ``(e) Additional Punishment.--Whoever commits an offense under this 
section and is sentenced to a term of imprisonment shall, in addition, 
be punished by special confinement for the prevention of sexual 
predation for life.''.
    (b) Sexual Abuse.--Section 2242 of title 18, United States Code, is 
amended by adding at the end the following: ``Whoever commits an 
offense under this section and is sentenced to a term of imprisonment 
shall, in addition, be punished by special confinement for the 
prevention of sexual predation for life.''.
    (c) Offenses Resulting in Death.--Section 2245(a) of title 18, 
United States Code, is amended by adding at the end the following: 
``Whoever commits an offense under this section and is sentenced to a 
term of imprisonment shall, in addition, be punished by special 
confinement for the prevention of sexual predation for life.''.
    (d) Sexual Exploitation of Children.--Section 2251(e) of title 18, 
United States Code, is amended by adding at the end the following: 
``Whoever commits an offense under this section and is sentenced to a 
term of imprisonment shall, in addition, be punished by special 
confinement for the prevention of sexual predation for life.''.

Output: Sex Crime Re-Entry EvaluatioN (SCREEN) Act of 2010 - Amends the federal criminal code to allow a court to impose on a defendant who has been convicted of a serious sex crime, including aggravated sexual abuse, sex-related murder, and sexual exploitation of children, a term of special confinement, in addition to the sentence for the underlying crime, to prevent sexual predation. Authorizes the term of such confinement to be the life of the defendant. Allows such defendant the right to one hearing per year after confinement to determine whether such defendant is a sexually dangerous person.


Input: Consider Input: SECTION 1. SHORT TITLE, ETC.

    (a) Short Title.--This Act may be cited as the ``Powering American 
Jobs Act of 2014''.
    (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. Extension and modification of credit for nonbusiness energy 
                            property.
Sec. 3. Extension of excise tax credits relating to certain fuels.
Sec. 4. Extension of credit for alternative fuel vehicle refueling 
                            property.
Sec. 5. Extension of incentives for biodiesel and renewable diesel.
Sec. 6. Equalization of excise tax on liquefied natural gas and 
                            liquefied petroleum gas.

SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY 
              PROPERTY.

    (a) In General.--Paragraph (2) of section 25C(g) is amended by 
striking ``December 31, 2013'' and inserting ``December 31, 2015''.
    (b) Updated Energy Star Requirements for Windows, Doors, Skylights, 
and Roofing.--
            (1) In general.--Paragraph (1) of section 25C(c) is amended 
        by striking ``which meets'' and all that follows through 
        ``requirements)''.
            (2) Energy efficient building envelope component.--
        Subsection (c) of section 25C is amended by redesignating 
        paragraphs (2) and (3) as paragraphs (3) and (4), respectively, 
        and by inserting after paragraph (1) the following new 
        paragraph:
            ``(2) Energy efficient building envelope component.--The 
        term `energy efficient building envelope component' means a 
        building envelope component which meets--
                    ``(A) applicable Energy Star program requirements, 
                in the case of a roof or roof products,
                    ``(B) version 6.0 Energy Star program requirements, 
                in the case of an exterior window, a skylight, or an 
                exterior door, and
                    ``(C) the prescriptive criteria for such component 
                established by the 2009 International Energy 
                Conservation Code, as such Code (including supplements) 
                is in effect on the date of the enactment of the 
                American Recovery and Reinvestment Tax Act of 2009, in 
                the case of any other component.''.
            (3) Conforming amendment.--Subparagraph (D) of section 
        25C(c)(3), as so redesignated, is amended to read as follows:
                    ``(D) any roof or roof products which are installed 
                on a dwelling unit and are specifically and primarily 
                designed to reduce the heat gain of such dwelling 
                unit.''.
    (c) Separate Standards for Tankless and Storage Water Heaters.--
Subparagraph (D) of section 25C(d)(3) is amended by striking ``which 
has either'' and all that follows and inserting ``which has--
                            ``(i) in the case of a natural gas, 
                        propane, or oil storage water heater, an energy 
                        factor of at least 0.80 or a thermal efficiency 
                        of at least 90 percent,
                            ``(ii) in the case of an electric heat pump 
                        storage water heater, an energy factor of at 
                        least 2.0,
                            ``(iii) effective April 16, 2015, in the 
                        case of a natural gas, propane, or oil storage 
                        water heater, with a rated BTU input of no more 
                        than 75,000 BTU/hr, an energy factor of at 
                        least 0.80 or, with a rated BTU input greater 
                        than 75,000 BTU/hr, a thermal efficiency of at 
                        least 90 percent,
                            ``(iv) effective April 16, 2015, in the 
                        case of an electric heat pump storage water 
                        heater, with a water storage capacity equal to 
                        or less than 55 gallons, an energy factor of at 
                        least 2.0 or, with a water storage capacity 
                        equal to or greater than 55 gallons, an energy 
                        factor of at least 2.2, and
                            ``(v) in the case of any other water 
                        heater, an energy factor of at least 0.90 or a 
                        thermal efficiency of at least 90 percent, 
                        and''.
    (d) Modification of Testing Standards for Biomass Stoves.--
Subparagraph (E) of section 25C(d)(3) is amended by inserting before 
the period the following: ``, when tested using the higher heating 
value of the fuel and in accordance with the Canadian Standards 
Administration B415.1 test protocol''.
    (e) Modifications to Residential Energy Property Expenditures.--
            (1) Qualified natural gas, propane, or oil furnaces or hot 
        water boilers.--Paragraph (4) of section 25C(d) is amended to 
        read as follows:
            ``(4) Qualified natural gas, propane, or oil furnace or hot 
        water boiler.--The term `qualified natural gas, propane, or oil 
        furnace or hot water boiler' means--
                    ``(A) a natural gas or propane furnace which 
                achieves an annual fuel utilization efficiency rate of 
                not less than 95,
                    ``(B) a natural gas or propane hot water boiler 
                which achieves an annual fuel utilization efficiency 
                rate of not less than 90, and
                    ``(C) an oil furnace or hot water boiler which--
                            ``(i) achieves an annual fuel utilization 
                        efficiency rate of not less than 87, and
                            ``(ii)(I) in the case of a hot water 
                        boiler, is installed with an indirect water 
                        heater, and
                            ``(II) in the case of a furnace, is 
                        installed with an electronically commutated 
                        blower motor.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2013.

SEC. 3. EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN FUELS.

    (a) Excise Tax Credits and Outlay Payments for Biodiesel and 
Renewable Diesel Fuel Mixtures.--
            (1) Paragraph (6) of section 6426(c) is amended by striking 
        ``December 31, 2013'' and inserting ``December 31, 2015''.
            (2) Subparagraph (B) of section 6427(e)(6) is amended by 
        striking ``December 31, 2013'' and inserting ``December 31, 
        2015''.
    (b) Extension of Alternative Fuels Excise Tax Credits.--
            (1) In general.--Sections 6426(d)(5) and 6426(e)(3) are 
        each amended by striking ``December 31, 2013'' and inserting 
        ``December 31, 2015''.
            (2) Outlay payments for alternative fuels.--Subparagraph 
        (C) of section 6427(e)(6) is amended by striking ``December 31, 
        2013'' and inserting ``December 31, 2015''.
    (c) Extension of Alternative Fuels Excise Tax Credits Relating to 
Liquefied Hydrogen.--
            (1) In general.--Sections 6426(d)(5) and 6426(e)(3), as 
        amended by subsection (b), are each amended by striking 
        ``(September 30, 2014 in the case of any sale or use involving 
        liquefied hydrogen)''.
            (2) Outlay payments for alternative fuels.--Paragraph (6) 
        of section 6427(e) is amended--
                    (A) by striking ``except as provided in 
                subparagraph (D), any'' in subparagraph (C), as amended 
                by this Act, and inserting ``any'',
                    (B) by striking the comma at the end of 
                subparagraph (C) and inserting ``, and'', and
                    (C) by striking subparagraph (D) and redesignating 
                subparagraph (E) as subparagraph (D).
    (d) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to fuel sold or 
        used after December 31, 2013.
            (2) Liquefied hydrogen.--The amendments made by subsection 
        (c) shall apply to fuels sold or used after September 30, 2014.
    (e) Special Rule for Certain Periods During 2014.--Notwithstanding 
any other provision of law, in the case of--
            (1) any biodiesel mixture credit properly determined under 
        section 6426(c) of the Internal Revenue Code of 1986 for 
        periods after December 31, 2013, and before the date of the 
        enactment of this Act, and
            (2) any alternative fuel credit properly determined under 
        section 6426(d) of such Code for such periods,
such credit shall be allowed, and any refund or payment attributable to 
such credit (including any payment under section 6427(e) of such Code) 
shall be made, only in such manner as the Secretary of the Treasury (or 
the Secretary's delegate) shall provide. Such Secretary shall issue 
guidance within 30 days after the date of the enactment of this Act 
providing for a one-time submission of claims covering periods 
described in the preceding sentence. Such guidance shall provide for a 
180-day period for the submission of such claims (in such manner as 
prescribed by such Secretary) to begin not later than 30 days after 
such guidance is issued. Such claims shall be paid by such Secretary 
not later than 60 days after receipt. If such Secretary has not paid 
pursuant to a claim filed under this subsection within 60 days after 
the date of the filing of such claim, the claim shall be paid with 
interest from such date determined by using the overpayment rate and 
method under section 6621 of such Code.

SEC. 4. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING 
              PROPERTY.

    (a) In General.--Subsection (g) of section 30C is amended by 
striking ``placed in service'' and all that follows and inserting 
``placed in service after December 31, 2015.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2013.

SEC. 5. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.

    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
Subsection (g) of section 40A is amended by striking ``December 31, 
2013'' and inserting ``December 31, 2015''.
    (b) Effective Date.--The amendment made by this section shall apply 
to fuel sold or used after December 31, 2013.

SEC. 6. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NATURAL GAS AND 
              LIQUEFIED PETROLEUM GAS.

    (a) Liquefied Petroleum Gas.--
            (1) In general.--Subparagraph (B) of section 4041(a)(2) of 
        the Internal Revenue Code of 1986 is amended by striking 
        ``and'' at the end of clause (i), by redesignating clause (ii) 
        as clause (iii), and by inserting after clause (i) the 
        following new clause:
                            ``(ii) in the case of liquefied petroleum 
                        gas, 18.3 cents per energy equivalent of a 
                        gallon of gasoline, and''.
            (2) Energy equivalent of a gallon of gasoline.--Paragraph 
        (2) of section 4041(a) of the Internal Revenue Code of 1986 is 
        amended by adding at the end the following:
                    ``(C) Energy equivalent of a gallon of gasoline.--
                For purposes of this paragraph, the term `energy 
                equivalent of a gallon of gasoline' means, with respect 
                to a liquefied petroleum gas fuel, the amount of such 
                fuel having a Btu content of 115,400 (lower heating 
                value).''.
    (b) Liquefied Natural Gas.--
            (1) In general.--Subparagraph (B) of section 4041(a)(2) of 
        the Internal Revenue Code of 1986, as amended by subsection 
        (a)(1), is amended by striking ``and'' at the end of clause 
        (ii), by striking the period at the end of clause (iii) and 
        inserting ``, and'' and by inserting after clause (iii) the 
        following new clause:
                            ``(iv) in the case of liquefied natural 
                        gas, 24.3 cents per energy equivalent of a 
                        gallon of diesel.''.
            (2) Energy equivalent of a gallon of diesel.--Paragraph (2) 
        of section 4041(a) of the Internal Revenue Code of 1986, as 
        amended by subsection (a)(2), is amended by adding at the end 
        the following:
                    ``(D) Energy equivalent of a gallon of diesel.--For 
                purposes of this paragraph, the term `energy equivalent 
                of a gallon of diesel' means, with respect to a 
                liquefied natural gas fuel, the amount of such fuel 
                having a Btu content of 128,700 (lower heating 
                value).''.
            (3) Conforming amendments.--Section 4041(a)(2)(B)(iv) of 
        the Internal Revenue Code of 1986, as redesignated by 
        subsection (a)(1) and paragraph (1), is amended--
                    (A) by striking ``liquefied natural gas,'', and
                    (B) by striking ``peat), and'' and inserting 
                ``peat) and''.
    (c) Effective Date.--The amendments made by this section shall 
apply to any sale or use of fuel after September 30, 2014.

Output: Powering American Jobs Act of 2014 - Amends the Internal Revenue Code to extend through 2015: (1) the tax credit for nonbusiness energy efficient improvements; (2) excise tax credits and payments for alternative fuels, biodiesel and renewable diesel fuel mixtures, and alternative fuels relating to liquefied hydrogen; (3) the tax credit for alternative fuel vehicle refueling property expenditures; and (4) the income tax credit for biodiesel and renewable fuels. Equalizes the excise tax rate for liquefied natural gas and liquefied petroleum gas. Modifies energy efficiency standards for windows, doors, skylights, roofing, water heaters, biomass stoves, and furnaces or hot water boilers. 


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Public Safety and Protection 
Investment Act of 2003''.

SEC. 2. BUSINESS DEDUCTION FOR PURCHASE AND INSTALLATION OF SECURITY 
              DEVICES.

    (a) In General.--Part VI of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to itemized deductions for 
individuals and corporations) is amended by inserting after section 
179A the following new section:

``SEC. 179B. SECURITY DEVICE PURCHASES.

    ``(a) Allowance of Deduction.--A taxpayer may elect to treat the 
cost of any qualifying security device as an expense which is not 
chargeable to capital account. Any cost so treated shall be allowed as 
a deduction for the taxable year in which such device is placed in 
service.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Qualifying security device.--The term `qualifying 
        security device' means a security device (to which section 168 
        applies) which is acquired by purchase (as defined in section 
        179(d)(2)) and which is installed or placed in service in a 
        building which is owned or occupied by the taxpayer and which 
        is located in the United States.
            ``(2) Security device.--The term `security device' means 
        any of the following:
                    ``(A) An electronic access control device or 
                system.
                    ``(B) Biometric identification or verification 
                device or system.
                    ``(C) Closed-circuit television or other 
                surveillance and security cameras and equipment.
                    ``(D) Locks for doors and windows, including 
                tumbler, key, and numerical or other coded devices.
                    ``(E) Computers and software used to combat 
                cyberterrorism.
                    ``(F) Electronic alarm systems to provide detection 
                notification and off-premises transmission of an 
                unauthorized entry, attack, or fire.
                    ``(G) An electronic device capable of tracking or 
                verifying the presence of assets.
                    ``(H) High efficiency air filtering systems.
                    ``(I) Mechanical and non-mechanical vehicle 
                arresting barricades.
                    ``(J) Metal detectors.
                    ``(K) Signal repeating devices for emergency 
                response personnel wireless communication systems.
                    ``(L) Components, wiring, system displays, 
                terminals, auxiliary power supplies, computer systems, 
                software, networking infrastructure and other equipment 
                necessary or incidental to the operation of any item 
                described in any of the preceding subparagraphs.
            ``(3) Building.--The term `building' includes any structure 
        or part of a structure used for commercial, retail, or business 
        purposes.
    ``(c) Special Rules.--
            ``(1) Basis reduction.--For purposes of this subtitle, if a 
        deduction is allowed under this section with respect to the 
        purchase of a qualifying security device, the basis of such 
        device shall be reduced by the amount of the deduction so 
        allowed.
            ``(2) Certain rules to apply.--Rules similar to the rules 
        of section 179(b)(3), section 179(c), and paragraphs (3), (4), 
        (8), and (10) of section 179(d), shall apply for purposes of 
        this section.''.
    (b) Conforming and Clerical Amendments.--
            (1) Section 263(a)(1) of such Code is amended by striking 
        ``or'' at the end of subparagraph (G), by striking the period 
        at the end of subparagraph (H) and inserting ``, or'', and by 
        inserting after subparagraph (H) the following new 
        subparagraph:
                    ``(I) expenditures for which a deduction is allowed 
                under section 179B.''.
            (2) Section 312(k)(3)(B) of such Code is amended by 
        striking ``or 179A'' each place it appears in the heading and 
        text and inserting ``, 179A, or 179B''.
            (3) Section 1016(a) of such Code is amended by striking 
        ``and'' at the end of paragraph (27), by striking the period at 
        the end of paragraph (28) and inserting ``, and'', and by 
        inserting after paragraph (28) the following new paragraph:
            ``(29) to the extent provided in section 179B(d)(1),''.
            (4) Section 1245(a) of such Code is amended by inserting 
        ``179B,'' after ``179A,'' both places it appears in paragraphs 
        (2)(C) and (3)(C).
            (5) The table of sections for part VI of subchapter B of 
        chapter 1 of such Code is amended by inserting after the item 
        relating to section 179A the following new item:

                              ``Sec. 179B. Security device 
                                        purchases.''.
    (c) Effective Date.--The amendments made by this Act shall apply to 
taxable years ending after the date of the enactment of this Act.


Output: Public Safety and Protection Investment Act of 2003 - Amends the Internal Revenue Code to allow businesses to expense the costs of purchasing and installing qualifying security devices.