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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Muhammad Ali Commemorative Coin 
Act''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) Muhammad Ali was an Olympic gold medalist, 3-time World 
        Heavyweight Champion boxer, and one of the most celebrated and 
        well-known athletes in American history;
            (2) Muhammad Ali showed, beyond his impressive fighting 
        prowess in the boxing ring, even greater courage and tenacity 
        as an advocate outside the ring;
            (3) Muhammad Ali was a great philanthropist and a strong 
        champion of peace, equality, and freedom;
            (4) Muhammad Ali remains an icon of freedom of conscience;
            (5) Muhammad Ali was a prominent African American of the 
        Muslim faith, and was, and continues to be, a role model to the 
        citizens of the United States of all races, ethnicities, and 
        religions;
            (6) Muhammad Ali used his fame to advocate for humanitarian 
        causes in audiences with world leaders ranging from religious 
        leaders to heads of state; and
            (7) Muhammad Ali inspired people around the globe in 
        displaying the same vibrant and larger-than-life character and 
        dedication in spite of his physical ailments.

SEC. 3. COIN SPECIFICATIONS.

    (a) Denominations.--The Secretary of the Treasury (hereafter in 
this Act referred to as the ``Secretary'') shall mint and issue the 
following coins in commemoration of Muhammad Ali:
            (1) $5 gold coins.--Not more than 100,000 $5 coins, which 
        shall--
                    (A) weigh 8.359 grams;
                    (B) have a diameter of 0.850 inches; and
                    (C) contain 90 percent gold and 10 percent alloy.
            (2) $1 silver coins.--Not more than 350,000 $1 coins, which 
        shall--
                    (A) weigh 26.73 grams;
                    (B) have a diameter of 1.500 inches; and
                    (C) contain not less than 90 percent silver.
    (b) Legal Tender.--The coins minted under this Act shall be legal 
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of section 5134 and 5136 of 
title 31, United States Code, all coins minted under this Act shall be 
considered to be numismatic items.

SEC. 4. DESIGN OF COINS.

    (a) Design Requirements.--
            (1) In general.--The design of the coins minted under this 
        Act shall be emblematic of the life and legacy of Muhammad Ali.
            (2) Design and inscriptions.--On each coin minted under 
        this Act there shall be--
                    (A) a designation of the value of the coin;
                    (B) an inscription of the year 2020; and
                    (C) inscriptions of the words ``Liberty'', ``In God 
                We Trust'', ``United States of America'', and ``E 
                Pluribus Unum''.
    (b) Selection.--The design for the coins minted under this Act 
shall be--
            (1) selected by the Secretary after consultation with the 
        Muhammad Ali Center; and
            (2) reviewed by the Citizens Coinage Advisory Committee.

SEC. 5. ISSUANCE OF COINS.

    (a) Quality of Coins.--Coins minted under this Act shall be issued 
in uncirculated and proof qualities.
    (b) Mint Facility.--Only 1 facility of the United States Mint may 
be used to strike any particular quality of the coins minted under this 
Act.
    (c) Period for Issuance.--The Secretary may issue coins minted 
under this Act only during the 1-year period beginning on January 1, 
2020.

SEC. 6. SALE OF COINS.

    (a) Sale Price.--The coins issued under this Act shall be sold by 
the Secretary at a price equal to the sum of--
            (1) the face value of the coins;
            (2) the surcharge provided in section 7(a) with respect to 
        such coins; and
            (3) the cost of designing and issuing the coins (including 
        labor, materials, dies, use of machinery, overhead expenses, 
        marketing, and shipping).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins 
issued under this Act at a reasonable discount.
    (c) Prepaid Orders.--
            (1) In general.--The Secretary shall accept prepaid orders 
        for the coins minted under this Act before the issuance of such 
        coins.
            (2) Discount.--Sale prices with respect to prepaid orders 
        under paragraph (1) shall be at a reasonable discount.

SEC. 7. SURCHARGES.

    (a) In General.--All sales of coins issued under this Act shall 
include a surcharge of--
            (1) $35 per coin for the $5 coin; and
            (2) $10 per coin for the $1 coin.
    (b) Distribution.--Subject to section 5134(f)(1) of title 31, 
United States Code, all surcharges received by the Secretary from the 
sale of coins issued under this Act shall be promptly paid by the 
Secretary as follows:
            (1) Eighty percent of the surcharges shall be paid to the 
        Muhammad Ali Center in Louisville, Kentucky, to ensure growth 
        and innovation in museum programming to research, promote, and 
        educate on the legacy of Muhammad Ali.
            (2) Ten percent of the surcharges shall be paid to the 
        Muhammad Ali Institute for Peace and Justice at the University 
        of Louisville to advance the work, study and practice of 
        peacebuilding, social justice, and violence prevention through 
        the development of innovative educational programs, training, 
        service, and research.
            (3) Ten percent of the surcharges shall be paid to the 
        Muhammad Ali Parkinson Center (MAPC) and Movement Disorder 
        Clinic to continue serving as a resource for Parkinson's 
        disease patients and their families through the provision of 
        diagnosis, treatments, research, and education.
    (c) Audit.--The Comptroller General of the United States shall have 
the right to examine such books, records, documents, and other data of 
each of the organizations referred to in subsection (b) as may be 
related to the expenditures of amounts paid under that subsection.
    (d) Limitations.--Notwithstanding subsection (a), no surcharge may 
be included with respect to the issuance under this Act of any coin 
during a calendar year if, as of the time of such issuance, the 
issuance of such coin would result in the number of commemorative coin 
programs issued during such year to exceed the annual 2 commemorative 
coin program issuance limitation under section 5112(m)(1) of title 31, 
United States Code (as in effect on the date of the enactment of this 
Act). The Secretary of the Treasury may issue guidance to carry out 
this subsection.
Muhammad Ali Commemorative Coin Act This bill requires the Department of the Treasury to mint and issue commemorative coins that emblemize the life and legacy of Muhammad Ali.&nbsp; Surcharges received from the sale of these coins shall be paid to: (1) the Muhammad Ali Center in Louisville, Kentucky; (2) the Muhammad Ali Institute for Peace and Justice at the University of Louisville; and (3) the Muhammad Ali Parkinson Center and Movement Disorder Clinic.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Major Regulation Cost Review Act of 
2004''.

SEC. 2. REQUIREMENT FOR PERIODIC REVIEW OF ALL MAJOR RULES.

    (a) Requirement.--Chapter 6 of title 5, United States Code, is 
amended by inserting after section 610 the following new section:
``Sec. 610a. Periodic review of major rules
    ``(a)  Requirement for Review of Major Rules.--Not later than 180 
days after the date of the enactment of the Major Regulation Cost 
Review Act of 2004, each agency shall publish in the Federal Register a 
plan for the periodic review of all the major rules issued by the 
agency. Such plan may be amended by the agency at any time by 
publishing the revision in the Federal Register.
    ``(b) Purpose of Review.--The purpose of the review shall be to 
determine whether such rules should be continued without change, or 
should be amended or rescinded, consistent with the stated objectives 
of applicable statutes.
    ``(c) Review Within Five Years.--The plan shall provide for the 
review of all such agency rules existing on the effective date of the 
Major Regulation Cost Review Act of 2004 within five years after that 
date and for the review of such rules adopted after such effective date 
within five years after the publication of such rules as the final 
rule. If the head of the agency determines that completion of the 
review of existing rules is not feasible by the established date, the 
head of the agency shall so certify in a statement published in the 
Federal Register and may extend the completion date by one year at a 
time for a total of not more than five years.
    ``(d) Factors to Consider.--In reviewing major rules in a manner 
consistent with the stated objectives of applicable statutes, the 
agency shall consider the following factors:
            ``(1) The continued need for the rule.
            ``(2) The nature of complaints or comments received 
        concerning the rule from the public.
            ``(3) The complexity of the rule.
            ``(4) The extent to which the rule overlaps, duplicates, or 
        conflicts with other Federal rules, and, to the extent 
        feasible, with State and local governmental rules.
            ``(5) The length of time since the rule has been evaluated 
        or the degree to which technology, economic conditions, or 
        other factors have changed in the area affected by the rule.
    ``(e) Cost-Benefit Analysis.--The review shall include a cost-
benefit analysis of the rule, using the standard cost-benefit 
methodology included in Office of Management and Budget Circular A-4 
(relating to regulatory analysis and issued September 17, 2003). The 
cost-benefit analysis shall include an identification and consideration 
of a range of less costly regulatory alternatives.
    ``(f) Publication of List of Rules to Be Reviewed.--Each year, each 
agency shall publish in the Federal Register a list of the major rules 
which are to be reviewed pursuant to this section during the succeeding 
12 months and which are to be included in the accounting statement and 
associated report submitted to Congress by the Director of the Office 
of Management and Budget under paragraph (4) of section 624(a) of the 
Treasury and General Government Appropriations Act, 2001 (as added by 
section 3 of the Major Regulation Cost Review Act of 2004). The list 
shall include a brief description of each such major rule and the need 
for and legal basis of such rule, and shall invite public comment upon 
the rule.
    ``(g) Major Rule Defined.--In this section, the term `major rule' 
has the meaning provided by section 804 of this title.''.
    (b) Clerical Amendment.--The table of sections for chapter 6 of 
title 5, United States Code, is amended by inserting after the item 
relating to section 610 the following new item:

``610a. Periodic review of major rules.''.

SEC. 3. REQUIREMENTS FOR OMB RELATING TO ANNUAL ACCOUNTING STATEMENT.

    (a) Requirement to Include List of Rules to Be Reviewed in Annual 
Accounting Statement.--Section 624(a) of the Treasury and General 
Government Appropriations Act, 2001 (as enacted into law by Public Law 
106-554; 114 Stat. 2763A-161), is amended--
            (1) by striking ``and'' at the end of paragraph (2);
            (2) by striking the period at the end of paragraph (3) and 
        inserting ``; and''; and
            (3) by adding at the end the following new paragraph:
            ``(4) a list of the major rules which are to be reviewed by 
        each agency, during the year following the year in which the 
        statement and report are submitted, pursuant to section 610a of 
        title 5, United States Code.''.
    (b) Requirement to Use Agency Cost-Benefit Estimates in Annual 
Accounting Statement.--Section 624 of the Treasury and General 
Government Appropriations Act, 2001 (as enacted into law by Public Law 
106-554; 114 Stat. 2763A-161), is amended--
            (1) by redesignating subsections (b), (c), and (d) as 
        subsections (c), (d), and (e), respectively; and
            (2) by inserting after subsection (a) the following new 
        subsection:
    ``(b) Use of Agency Cost-Benefit Analyses Required.--To carry out 
subsection (a), the Director of the Office of Manage
Major Regulation Cost Review Act of 2004 - Amends Federal civil service law to require each Federal agency to publish in the Federal Register a plan, which may be amended at any time by publishing a revision, for the periodic review of all the major rules issued by the agency. Requires that the plan provide for review within five years after publication as a final rule, with a five year extension permitted.

Directs the agency, in reviewing major rules, to consider: (1) the continued need for the rule; (2) the nature of complaints or comments received from the public concerning the rule; (3) the complexity of the rule; (4) the extent to which the rule overlaps, duplicates, or conflicts with other Federal rules, and with State and local governmental rules; and (5) the length of time since the rule has been evaluated or the degree to which technology, economic conditions, or other factors have changed in the area affected by the rule.

Requires that: (1) the review include a cost-benefit analysis of the rule, including an identification and consideration of a range of less costly regulatory alternatives; and (2) each year each agency publish a list of the major rules which are to be reviewed and which are to be included in the accounting statement and associated report submitted to Congress by the Director of the Office of Management and Budget.

Makes conforming changes to the Treasury and General Government Appropriations Act, 2001.

SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``Strengthening 
Taxpayer Rights Act of 2017''.
    (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, as amended.
    (c) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; etc.
                  TITLE I--PREPARATION OF TAX RETURNS

Sec. 101. Preparer penalties with respect to preparation of returns and 
                            other submissions.
Sec. 102. Limit redisclosures and uses of consent-based disclosures of 
                            tax return information.
                   TITLE II--IMPROVING IRS PROCEDURES

Sec. 201. Modification of requirements relating to tax lien information 
                            contained in consumer credit reports.
Sec. 202. De novo tax court review of innocent spouse relief 
                            determinations.
Sec. 203. Removal of nonpayment period from list of triggering events 
                            for returns relating to cancellation of 
                            indebtedness.
Sec. 204. Special rules for levies that attach to a fixed and 
                            determinable right.

                  TITLE I--PREPARATION OF TAX RETURNS

SEC. 101. PREPARER PENALTIES WITH RESPECT TO PREPARATION OF RETURNS AND 
              OTHER SUBMISSIONS.

    (a) Inclusion of Other Submissions in Penalty Provisions.--
            (1) Understatement of taxpayer's liability by tax return 
        preparer.--
                    (A) In general.--Section 6694 is amended by 
                striking ``return or claim of refund'' each place it 
                appears and inserting ``return, claim of refund, or 
                other submission to the Secretary''.
                    (B) Conforming amendments.--Section 6694, as 
                amended by paragraph (1), is amended by striking 
                ``return or claim'' each place it appears and inserting 
                ``return, claim, or other submission to the 
                Secretary''.
            (2) Increase in penalty in case of gross misconduct.--
        Subsection (b) of section 6694 is amended by adding at the end 
        the following new paragraph:
            ``(4) Increase in penalty in case of gross misconduct.--In 
        the case of an understatement to which this section applies 
        that is attributable to the tax return preparer's making a 
        false or fraudulent return or claim for refund without the 
        taxpayer's knowledge, subsection (a) shall be applied by 
        substituting `100 percent of the amount of the understatement' 
        for `50 percent of the amount derived (or to be derived) by the 
        tax return preparer with respect to the return or claim'. This 
        penalty shall be in addition to any other penalties provided by 
        law.''.
            (3) Other assessable penalties.--
                    (A) In general.--Section 6695 is amended by 
                striking ``return or claim for refund'' each place it 
                appears and inserting ``return, claim for refund, or 
                other submission''.
                    (B) Conforming amendments.--Section 6695, as 
                amended by paragraph (1), is amended by striking 
                ``return or claim'' each place it appears and inserting 
                ``return, claim, or other submission''.
    (b) Increase in Certain Other Assessable Penalty Amounts.--
            (1) In general.--Subsections (a), (b), and (c) of section 
        6695 are each amended by striking ``$50'' and inserting 
        ``$1,000''.
            (2) Removal of annual limitation.--Subsections (a), (b), 
        and (c) of section 6695 are each amended by striking the last 
        sentence thereof.
    (c) Review by the Treasury Inspector General for Tax 
Administration.--Subparagraph (A) of section 7803(d)(2) is amended by 
striking ``and'' at the end of clause (iii), by striking the period at 
the end of clause (iv) and inserting ``, and'', and by adding at the 
end the following new clause:
                            ``(v) a summary of the penalties assessed 
                        and collected during the reporting period under 
                        sections 6694 and 6695 and under the 
                        regulations promulgated under section 330 of 
                        title 31, United States Code, and a review of 
                        the procedures by which violations are 
                        identified and penalties are assessed under 
                        those sections,''.
    (d) Additional Certification on Documents Other Than Returns.--
            (1) Identifying number required for all submissions to the 
        irs by tax return preparers.--The first sentence of paragraph 
        (4) of section 6109(a) is amended by striking ``return or claim 
        for refund'' and inserting ``return, claim for refund, 
        statement, or other document''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to any return, claim for refund, or submission to 
        the Secretary that is filed after the date of the enactment of 
        this Act.
    (e) Coordination With Section 6060(a).--The Secretary of the 
Treasury shall coordinate the requirements under the regulations 
promulgated under sections 330 and 330A of title 31, United States 
Code, with the return requirements of section 6060 of the Internal 
Revenue Code of 1986.
    (f) Effective Date.--The regulations required by this section shall 
be prescribed not later than one year after the date of the enactment 
of this Act.

SEC. 102. LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF 
              TAX RETURN INFORMATION.

    (a) In General.--Subsection (c) of section 6103 is amended by 
striking ``However, return'' and inserting the following: ``Persons 
designated by the taxpayer to receive return information shall not use 
the information for any purpose other than the express purpose for 
which consent was granted and shall not disclose return information to 
any other person without the express permission of, or request by, the 
taxpayer. Return''.
    (b) Effective Date.--The amendment made by this section shall apply 
to disclosures after the date of the enactment of this Act.

                   TITLE II--IMPROVING IRS PROCEDURES

SEC. 201. MODIFICATION OF REQUIREMENTS RELATING TO TAX LIEN INFORMATION 
              CONTAINED IN CONSUMER CREDIT REPORTS.

    (a) In General.--Paragraph (3) of section 605(a) of the Fair Credit 
Reporting Act (15 U.S.C. 1681c(a)(3)) is amended to read as follows:
            ``(3) Tax liens.--The following tax liens:
                    ``(A) Any tax lien released pursuant to section 
                6325(a) of the Internal Revenue Code of 1986 not more 
                than 2 years after the date that the notice of such 
                lien was filed.
                    ``(B) Any tax lien released pursuant to section 
                6325(a) of such Code--
                            ``(i) more than 2 years after the date that 
                        the notice of such lien was filed, and
                            ``(ii) more than 2 years before the report.
                    ``(C) Any tax lien if--
                            ``(i) the notice of such lien was not 
                        refiled during the required refiling period (as 
                        defined in section 6323(g)(3) of such Code), 
                        and
                            ``(ii) such period ends more than 6 years 
                        before the report.
                    ``(D) Any tax lien the notice of which is withdrawn 
                pursuant to section 6323(j)(1) of such Code.
                    ``(E) Any tax lien released pursuant to section 
                6326(b) of such Code if the notice of such lien was 
                erroneously filed.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 202. DE NOVO TAX COURT REVIEW OF INNOCENT SPOUSE RELIEF 
              DETERMINATIONS.

    (a) In General.--Section 6015 is amended--
            (1) in subsection (e), by adding at the end the following 
        new paragraph:
            ``(6) Standard and scope of review.--Any review of a 
        determination made under this section shall be reviewed de novo 
        by the Tax Court and shall be based upon--
                    ``(A) the administrative record established at the 
                time of the determination, and
                    ``(B) any additional newly discovered or previously 
                unavailable evidence.''; and
            (2) by amending subsection (f) to read as follows:
    ``(f) Equitable Relief.--
            ``(1) In general.--Under procedures prescribed by the 
        Secretary, if--
                    ``(A) taking into account all the facts and 
                circumstances, it is inequitable to hold the individual 
                liable for any unpaid tax or any deficiency (or any 
                portion of either), and
                    ``(B) relief is not available to such individual 
                under subsection (b) or (c),
        the Secretary may relieve such individual of such liability.
            ``(2) Limitation.--A request for equitable relief under 
        this subsection may be made with respect to any portion of any 
        liability that--
                    ``(A) has not been paid, provided that such request 
                is made before the expiration of the applicable period 
                of limitation under section 6502, or
                    ``(B) has been paid, provided that such request is 
                made during the period in which the individual could 
                submit a timely claim for refund or credit of such 
                payment.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to petitions or requests filed or pending on and after the date 
of the enactment of this Act.

SEC. 203. REMOVAL OF NONPAYMENT PERIOD FROM LIST OF TRIGGERING EVENTS 
              FOR RETURNS RELATING TO CANCELLATION OF INDEBTEDNESS.

    (a) In General.--Subsection (c) of section 6050P is amended by 
adding at the end the following new paragraph:
            ``(4) Determining date of discharge.--Whether an entity has 
        discharged the indebtedness of any person shall not be 
        determined based solely on the passage of a specified period of 
        time during which the entity has not received payment on such 
        indebtedness.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to discharges of indebtedness after the date of the enactment of 
this Act.

SEC. 204. SPECIAL RULES FOR LEVIES THAT ATTACH TO A FIXED AND 
              DETERMINABLE RIGHT.

    (a) In General.--Section 6331 is amended by redesignating 
subsection (l) as subsection (m) and by inserting after subsection (k) 
the following new subsection:
    ``(l) Limitation on Levy After Expiration of Collection Period.--
            ``(1) Penalties and interest.--In the case of a levy that 
        attaches to a fixed and determinable right to payments or other 
        property, penalties, additions to tax, and interest shall not 
        accrue after the expiration of the period of limitations 
        provided in section 6502.
            ``(2) Retirement and disability payments.--In the case of a 
        levy on benefits under title II of the Social Security Act, 
        benefits under a plan on account of a disability, or retirement 
        benefits or amounts held in a retirement plan, such levy is not 
        enforceable with respect to such benefits or amounts after the 
        expiration of the period of limitations provided in section 
        6502 unless the taxpayer has committed a flagrant act (as 
        defined in section 6334(f)(2)).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to levies served after the date of the enactment of this Act.

Strengthening Taxpayer Rights Act of 2017  This bill modifies requirements for the preparation of tax returns and Internal Revenue Service (IRS) procedures for the collection of taxes.  The bill amends the Internal Revenue Code to:   apply tax preparer penalties for the understatement of a taxpayer's liability and other violations to other submissions to the IRS, in addition to tax returns or refund claims;  increase tax preparer penalties for gross misconduct and other violations; require identifying numbers to be included for all submissions to the IRS by tax return preparers (limited to tax returns or refund claims under current law);   limit the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent;  provide for de novo review by the Tax Court of IRS innocent spouse relief determinations;   specify that the determination of whether or not a debt has been discharged may not be based solely on a nonpayment period; and restrict the authority of the IRS to use a levy after the collection period has expired.   The bill amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.