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

    This Act may be cited as the ``International Insurance Capital 
Standards Accountability Act of 2015''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) the Secretary of the Treasury, Board of Governors of 
        the Federal Reserve System, and Director of the Federal 
        Insurance Office shall support increasing transparency at any 
        global insurance or international standard-setting regulatory 
        or supervisory forum in which they participate, including 
        supporting and advocating for greater public observer access to 
        working groups and committee meetings of the International 
        Association of Insurance Supervisors; and
            (2) to the extent that the Secretary of the Treasury, Board 
        of Governors of the Federal Reserve System, and Director of the 
        Federal Insurance Office take a position or reasonably intend 
        to take a position on an insurance proposal by a global 
        insurance regulatory or supervisory forum, the Secretary of the 
        Treasury, Board of Governors of the Federal Reserve System, and 
        Director of the Federal Insurance Office shall achieve 
        consensus positions with State insurance regulators through the 
        National Association of Insurance Commissioners, when they are 
        United States participants in negotiations on insurance issues 
        before the International Association of Insurance Supervisors, 
        Financial Stability Board, or any other international forum of 
        financial regulators or supervisors that considers such issues.

SEC. 3. INSURANCE POLICY ADVISORY COMMITTEE.

    (a) Establishment.--There is established the Insurance Policy 
Advisory Committee on International Capital Standards and Other 
Insurance Issues at the Board of Governors of the Federal Reserve 
System.
    (b) Membership.--The Commission shall be composed of not more than 
21 members, all of whom represent a diverse set of expert perspectives 
from the various sectors of the United States insurance industry, 
including life insurance, property and casualty insurance and 
reinsurance, agents and brokers, academics, consumer advocates, or 
experts on issues facing underserved insurance communities and 
consumers.

SEC. 4. REPORTS.

    (a) In General.--
            (1) Reports and testimony by secretary of the treasury and 
        chairman of the federal reserve.--
                    (A) In general.--The Secretary of the Treasury and 
                the Chairman of the Federal Reserve, or their designee, 
                shall submit to the Banking, Housing, and Urban Affairs 
                Committee of the Senate, and the Financial Services 
                Committee of the House of Representatives, an annual 
                report and provide annual testimony to the Banking, 
                Housing, and Urban Affairs Committee of the Senate, and 
                the Financial Services Committee of the House of 
                Representatives on the efforts of the Secretary and the 
                Chairman with the National Association of Insurance 
                Commissioners with respect to global insurance 
                regulatory or supervisory forums, including--
                            (i) a description of the insurance 
                        regulatory or supervisory standard-setting 
                        issues under discussion at international 
                        standard-setting bodies, including the 
                        Financial Stability Board and the International 
                        Association of Insurance Supervisors;
                            (ii) a description of the effects that 
                        proposals discussed at international insurance 
                        regulatory or supervisory forums of insurance 
                        could have on consumer and insurance markets in 
                        the United States;
                            (iii) a description of any position taken 
                        by the Secretary of the Treasury, Board of 
                        Governors of the Federal Reserve System, and 
                        Director of the Federal Insurance Office in 
                        international insurance discussions; and
                            (iv) a description of the efforts by the 
                        Secretary of the Treasury, Director of the 
                        Federal Insurance Office, and the Board of 
                        Governors of the Federal Reserve System to 
                        increase transparency at the Financial 
                        Stability Board with respect to insurance 
                        proposals and the International Association of 
                        Insurance Supervisors, including efforts to 
                        provide additional public access to working 
                        groups and committees of the International 
                        Association of Insurance Supervisors.
                    (B) Termination.--This paragraph shall terminate on 
                December 31, 2018.
            (2) Reports and testimony by national association of 
        insurance commissioners.--The National Association of Insurance 
        Commissioners may provide testimony to Congress on the issues 
        described in paragraph (1)(A).
            (3) Joint report by the chairman of the federal reserve and 
        the director of the federal insurance office.--
                    (A) In general.--The Secretary of the Treasury, 
                Chairman of the Federal Reserve, and the Director of 
                the Federal Insurance Office shall, in consultation 
                with the National Association of Insurance 
                Commissioners, complete a study on, and submit to 
                Congress a report on the results of the study, the 
                impact on consumers and markets in the United States 
                before supporting or consenting to the adoption of any 
                key elements in any international insurance proposal or 
                international insurance capital standard.
                    (B) Notice and comment.--
                            (i) Notice.--The Secretary of the Treasury, 
                        Chairman of the Federal Reserve, and the 
                        Director of the Federal Insurance Office shall 
                        provide notice before the date on which 
                        drafting the report is commenced and after the 
                        date on which the draft of the report is 
                        completed.
                            (ii) Opportunity for comment.--There shall 
                        be an opportunity for public comment for a 
                        period beginning on the date on which the 
                        report is submitted under subparagraph (A) and 
                        ending on the date that is 60 days after the 
                        date on which the report is submitted.
                    (C) Review by comptroller general.--The Secretary 
                of the Treasury, Chairman of the Federal Reserve, and 
                the Director of the Federal Insurance Office shall 
                submit to the Comptroller General of the United States 
                the report described in subparagraph (A) for review.
            (4) Report on reduction in transparency.--Not later than 
        180 days after the date of enactment of this Act, the Chairman 
        of the Federal Reserve and the Secretary of the Treasury, or 
        their designees, shall submit to Congress a report and provide 
        testimony to Congress on the efforts of the Chairman and the 
        Secretary to increase transparency at meetings of the 
        International Association of Insurance Supervisors.

Answer: International Insurance Capital Standards Accountability Act of 2015 This bill establishes at the Board of Governors of the Federal Reserve System the Insurance Policy Advisory Committee on International Capital Standards and Other Insurance Issues, a 21-member committee representing diverse expert perspectives from the U.S. insurance industry (including life insurance, property and casualty insurance and reinsurance, agents and brokers, academics, consumer advocates, or experts on issues facing underserved insurance communities and consumers).  The Secretary of the Treasury and the Board Chairman shall report annually to certain congressional committees on their efforts with the National Association of Insurance Commissioners regarding global insurance regulatory or supervisory forums. The Secretary, the Board Chairman, and the Director of the Federal Insurance Office, before supporting or consenting to the adoption of any key element in any international insurance proposal or international insurance capital standard, must study its impact upon U.S. markets and consumers.  The Secretary and the Board Chairman must also report, as well as testify to Congress on their efforts to increase transparency at meetings of the International Association of Insurance Supervisors.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Review EPA's Language on Agriculture 
and Thoroughly Engage with the Farm Act of 2013'' or the ``RELATE with 
the Farm Act of 2013''.

SEC. 2. REGULATORY REVIEW BY THE SECRETARY OF AGRICULTURE.

    (a) Review of Regulatory Agenda.--The Secretary of Agriculture 
shall review publications that may give notice that the Environmental 
Protection Agency is preparing or plans to prepare any guidance, 
policy, memorandum, regulation, or statement of general applicability 
and future effect that may have a significant impact on a substantial 
number of agricultural entities, including--
            (1) any regulatory agenda of the Environmental Protection 
        Agency published pursuant to section 602 of title 5, United 
        States Code;
            (2) any regulatory plan or agenda published by the 
        Environmental Protection Agency or the Office of Management and 
        Budget pursuant to an Executive order, including Executive 
        Order 12866; and
            (3) any other publication issued by the Environmental 
        Protection Agency or the Office of Management and Budget that 
        may reasonably be foreseen to contain notice of plans by the 
        Environmental Protection Agency to prepare any guidance, 
        policy, memorandum, regulation, or statement of general 
        applicability and future effect that may have a significant 
        impact on a substantial number of agricultural entities.
    (b) Information Gathering.--For a publication item reviewed under 
subsection (a) that the Secretary determines may have a significant 
impact on a substantial number of agricultural entities, the Secretary 
shall--
            (1) solicit from the Administrator of the Environmental 
        Protection Agency any information the Administrator may provide 
        to facilitate a review of the publication item;
            (2) utilize the Chief Economist of the Department of 
        Agriculture to produce an economic impact statement for the 
        publication item that contains a detailed estimate of potential 
        costs to agricultural entities;
            (3) identify individuals representative of potentially 
        affected agricultural entities for the purpose of obtaining 
        advice and recommendations from such individuals about the 
        potential impacts of the publication item; and
            (4) convene a review panel for analysis of the publication 
        item that includes the Secretary, any full-time Federal 
        employee of the Department of Agriculture appointed to the 
        panel by the Secretary, and any employee of the Environmental 
        Protection Agency or the Office of Information and Regulatory 
        Affairs within the Office of Management and Budget that accepts 
        an invitation from the Secretary to participate in the panel.
    (c) Duties of the Review Panel.--A review panel convened for a 
publication item under subsection (b)(4) shall--
            (1) review any information or material obtained by the 
        Secretary and prepared in connection with the publication item, 
        including any draft proposed guidance, policy, memorandum, 
        regulation, or statement of general applicability and future 
        effect;
            (2) collect advice and recommendations from agricultural 
        entity representatives identified by the Administrator after 
        consultation with the Secretary;
            (3) compile and analyze such advice and recommendations; 
        and
            (4) make recommendations to the Secretary based on the 
        information gathered by the review panel or provided by 
        agricultural entity representatives.
    (d) Comments.--
            (1) In general.--Not later than 60 days after the date the 
        Secretary convenes a review panel pursuant to subsection 
        (b)(4), the Secretary shall submit to the Administrator 
        comments on the planned or proposed guidance, policy, 
        memorandum, regulation, or statement of general applicability 
        and future effect for consideration and inclusion in any 
        related administrative record, including--
                    (A) a report by the Secretary on the concerns of 
                agricultural entities;
                    (B) the findings of the review panel;
                    (C) the findings of the Secretary, including any 
                adopted findings of the review panel; and
                    (D) recommendations of the Secretary.
            (2) Publication.--The Secretary shall publish the comments 
        in the Federal Register and make the comments available to the 
        public on the public Internet website of the Department of 
        Agriculture.
    (e) Waivers.--The Secretary may waive initiation of the review 
panel under subsection (b)(4) as the Secretary determines appropriate.
    (f) Definition of Agricultural Entity.--In this section, the term 
``agricultural entity'' means any entity involved in or related to 
agricultural enterprise, including enterprises that are engaged in the 
business of production of food and fiber, ranching and raising of 
livestock, aquaculture, and all other farming and agricultural related 
industries.

Answer: Review EPA's Language on Agriculture and Thoroughly Engage with the Farm Act of 2013 or the RELATE with the Farm Act of 2013 - Directs the Secretary of Agriculture (USDA) to review publications that may give notice that the Environmental Protection Agency (EPA) is preparing or plans to prepare any guidance, policy, memorandum, regulation, or statement of general applicability and future effect that may have a significant impact on a substantial number of agricultural entities. Requires the Secretary, for each publication item determined to have a possible significant impact, to: (1) solicit from the EPA Administrator information to facilitate a review of the item, (2) produce an economic impact statement, (3) identify representatives of potentially affected agricultural entities to obtain advice and recommendations about the potential impacts of the item, and (4) convene a review panel that includes the Secretary to analyze the publication item. Provides procedures for submission by the Secretary of comments to the Administrator for inclusion in the administrative record and for waiver of a panel's initiation.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Human Trafficking Fraud Enforcement 
Act of 2010''.

SEC. 2. AUTHORIZATION OF APPROPRIATIONS FOR TAX LAW ENFORCEMENT 
              RELATING TO HUMAN TRAFFICKING AND PROMOTION OF COMMERCIAL 
              SEX ACTS.

    (a) Authorization of Appropriations.--
            (1) In general.--There is authorized to be appropriated 
        $4,000,000 for fiscal year 2011 for the purpose of establishing 
        an office within the Internal Revenue Service to investigate 
        and prosecute violations of the internal revenue laws by 
        persons that appear to be engaged in conduct in violation of 
        section 1591(a), section 2421, section 2422, subsection (a), 
        (d), or (e) of section 2423, section 1952, section 1589, 
        section 1590, or section 1351 of title 18, United States Code, 
        or section 1328 of title 8, United States Code, or the laws of 
        any State or territory that prohibit the promotion of 
        prostitution or of any commercial sex act (as such term is 
        defined in section 1591(e)(3) of title 18, United States Code).
            (2) Availability.--Any amounts appropriated pursuant to the 
        authority of paragraph (1) shall remain available for fiscal 
        year 2011.
    (b) Additional Funding for Operations of Office.--Unless 
specifically appropriated otherwise, there is authorized to be 
appropriated and is appropriated to the office established under 
subsection (a)(1) for fiscal years 2011 and 2012 for the administration 
of such office an amount equal to the amount of any tax under chapter 1 
of the Internal Revenue Code of 1986 (including any interest) collected 
during such fiscal years as the result of the actions of such office, 
plus any civil or criminal monetary penalties imposed under such Code 
relating to such tax and so collected.
    (c) Report.--Not later than 1 year after the date of the enactment 
of this Act, the Secretary of the Treasury shall report to the 
Committee of Ways and Means of the House of Representatives and the 
Committee on Finance of the Senate on the enforcement activities of the 
office established under subsection (a)(1) and shall include any 
recommendations for statutory changes to assist in future prosecutions 
under this section.
    (d) Applicability of Whistleblower Awards to Victims of Human 
Trafficking.--For purposes of making an award under paragraph (1) or 
(2) of section 7623(b) of the Internal Revenue Code of 1986 with 
respect to information provided by victims of any person convicted of 
violating section 1589, section 1590, section 1591(a), section 2421, 
section 2422, subsection (a), (d), or (e) of section 2423, or section 
1952, or section 1351 of title 18, United States Code, or section 1328 
of title 8, United States Code, or the laws of any State or territory 
that prohibit the promotion of prostitution or of any commercial sex 
act (as such term is defined in section 1591(e)(3)) of title 18, United 
States Code), the determination of whether such person is described in 
such paragraph shall be made without regard to paragraph (3) of section 
7623(b) of such Code.

SEC. 3. INCREASE IN CRIMINAL MONETARY PENALTY LIMITATION FOR THE 
              UNDERPAYMENT OR OVERPAYMENT OF TAX DUE TO FRAUD.

    (a) In General.--
            (1) Attempt to evade or defeat tax.--Section 7201 of the 
        Internal Revenue Code of 1986 (relating to attempt to evade or 
        defeat tax) is amended--
                    (A) by striking ``Any person'' and inserting the 
                following:
    ``(a) In General.--Any person'', and
                    (B) by adding at the end the following new 
                subsection:
    ``(b) Attempt To Evade or Defeat Tax Attributable to Human 
Trafficking and Commercial Sex Acts.--
            ``(1) In general.--In the case of any attempt to evade or 
        defeat any tax attributable to income derived from an act 
        described in paragraph (2), subsection (a) shall be applied--
                    ``(A) by substituting `$500,000 ($1,000,000' for 
                `$100,000 ($500,000', and
                    ``(B) by substituting `10 years' for `5 years'.
            ``(2) Human trafficking and commercial sex acts.--For 
        purposes of paragraph (1), an act described in this paragraph 
        is any act which is a violation of section 1591(a), section 
        2421, section 2422, subsection (a), (d), or (e) of section 
        2423, section 1952, section 1589, section 1590, or section 1351 
        of title 18, United States Code, or section 1328 of title 8, 
        United States Code, or the laws of any State or territory that 
        prohibit the promotion of prostitution or of any commercial sex 
        act (as such term is defined in section 1591(e)(3) of title 18, 
        United States Code).''.
            (2) Willful failure to file return, supply information, or 
        pay tax.--Section 7203 of such Code (relating to willful 
        failure to file return, supply information, or pay tax) is 
        amended--
                    (A) in the first sentence--
                            (i) by striking ``Any person'' and 
                        inserting the following:
    ``(a) In General.--Any person'', and
                            (ii) by striking ``$25,000'' and inserting 
                        ``$50,000'',
                    (B) in the third sentence, by striking ``section'' 
                and inserting ``subsection'', and
                    (C) by adding at the end the following new 
                subsection:
    ``(b) Failure To File With Respect to Tax Attributable to Human 
Trafficking and Commercial Sex Acts.--In the case of any failure with 
respect to any tax attributable to income derived from an act described 
in paragraph (2) of section 7201(b), the first sentence of subsection 
(a) shall be applied by substituting--
            ``(1) `felony' for `misdemeanor',
            ``(2) `$500,000 ($1,000,000' for `$50,000 ($100,000', and
            ``(3) `10 years' for `1 year'.''.
            (3) Fraud and false statements.--Section 7206 of such Code 
        (relating to fraud and false statements) is amended--
                    (A) by striking ``Any person'' and inserting the 
                following:
    ``(a) In General.--Any person'', and
                    (B) by adding at the end the following new 
                subsection:
    ``(b) Fraud and False Statements With Respect to Tax Attributable 
to Human Trafficking and Commercial Sex Acts.--In the case of any 
violation of subsection (a) relating to any tax attributable to income 
derived from an act described in paragraph (2) of section 7201(b), 
subsection (a) shall be applied--
            ``(1) by substituting `$500,000 ($1,000,000' for `$100,000 
        ($500,000', and
            ``(2) by substituting `5 years' for `3 years'.''.
            (4) Penalties may be applied in addition to other 
        penalties.--Section 7204 of such Code (relating to fraudulent 
        statement or failure to make statement to employees) is amended 
        by striking ``the penalty provided in section 6674'' and 
        inserting ``the penalties provided in sections 6674, 7201, and 
        7203''.
    (b) Increase in Monetary Limitation for Underpayment or Overpayment 
of Tax Due to Fraud.--Section 7206 of such Code (relating to fraud and 
false statements), as amended by subsection (a)(3), is amended by 
adding at the end the following new subsection:
    ``(c) Increase in Monetary Limitation for Underpayment or 
Overpayment of Tax Due to Fraud.--If any portion of any underpayment 
(as defined in section 6664(a)) or overpayment (as defined in section 
6401(a)) of tax required to be shown on a return is attributable to 
fraudulent action described in subsection (a), the applicable dollar 
amount under subsection (a) shall in no event be less than an amount 
equal to such portion. A rule similar to the rule under section 6663(b) 
shall apply for purposes of determining the portion so attributable.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to actions, and failures to act, occurring after the date of the 
enactment of this Act.

Answer:
Human Trafficking Fraud Enforcement Act of 2010 - Authorizes appropriations in FY2011 to establish an office within the Internal Revenue Service (IRS) to investigate and prosecute violations of internal revenue laws by persons that appear to be engaged in sex trafficking of children, transportation and coercion of individuals and minors for the purpose of prostitution, racketeering, forced labor and trafficking in slavery, and importation of aliens for prostitution. Makes victims of sex trafficking eligible for whistleblower awards.

Amends the Internal Revenue Code to increase criminal penalties and fines for: (1) attempts to evade or defeat tax attributable to human trafficking and commercial sex acts; (2) willful failure to file returns for tax attributable to income derived from human trafficking and commercial sex acts; and (3) fraud and false statements with respect to tax attributable to human trafficking and commercial sex acts.