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. SPECIAL DEPRECIATION ALLOWANCE AND RECOVERY PERIOD FOR 
              NONCOMMERCIAL AIRCRAFT PROPERTY.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(o) Special Allowance for Noncommercial Airplanes.--
            ``(1) Additional allowance.--
                    ``(A) In general.--In the case of any qualified 
                noncommercial aircraft to which this subparagraph 
                applies--
                            ``(i) the depreciation deduction provided 
                        by section 167(a) for the taxable year in which 
                        such property is placed in service shall 
                        include an allowance equal to 50 percent of the 
                        adjusted basis of the qualified noncommercial 
                        aircraft property, and
                            ``(ii) the adjusted basis of the qualified 
                        noncommercial aircraft property shall be 
                        reduced by the amount of such deduction before 
                        computing the amount otherwise allowable as a 
                        depreciation deduction under this chapter for 
                        such taxable year and any subsequent taxable 
                        year.
                    ``(B) Application to aircraft purchased in 2010 or 
                2011.--Subparagraph (A) applies to qualified 
                noncommercial aircraft property placed in service after 
                December 31, 2009, and before January 1, 2012, which 
                is--
                            ``(i) acquired by the taxpayer after 
                        December 31, 2009, and before January 1, 2012, 
                        but only if no written binding contract for the 
                        acquisition was in effect before January 1, 
                        2010, or
                            ``(ii) acquired by the taxpayer pursuant to 
                        a written binding contract which was entered 
                        into after December 31, 2009, and before 
                        January 1, 2012, and
            ``(2) Recovery period.--For purposes of this section--
                    ``(A) In general.--Qualified noncommercial aircraft 
                to which this subparagraph applies shall be treated as 
                3-year property.
                    ``(B) Application to aircraft purchased before 
                2015.--Subparagraph (A) applies to qualified 
                noncommercial aircraft placed in service after the date 
                of the enactment of this subsection and before January 
                1, 2015, which is--
                            ``(i) acquired by the taxpayer after the 
                        date of the enactment of this subsection and 
                        before January 1, 2015, but only if no written 
                        binding contract for the acquisition was in 
                        effect before such date of the enactment, or
                            ``(ii) acquired by the taxpayer pursuant to 
                        a written binding contract which was entered 
                        into after December 31, 2008, and before 
                        January 1, 2015, and
            ``(3) Qualified noncommercial aircraft property.--For 
        purposes of this subsection--
                    ``(A) In general.--The term `qualified 
                noncommercial aircraft property' means any aircraft--
                            ``(i) which is not used in the trade or 
                        business of transporting persons or property,
                            ``(ii) to which this section applies, and
                            ``(iii) the original use of which commences 
                        with the taxpayer after--
                                    ``(I) December 31, 2009, for 
                                purposes of paragraph (1), and
                                    ``(II) the date of the enactment of 
                                this subsection for purposes of 
                                paragraph (2).
                    ``(B) Exceptions.--
                            ``(i) Bonus depreciation property under 
                        subsection (k).--The term `qualified 
                        noncommercial aircraft property' shall not 
                        include any property to which subsection (k)(1) 
                        applies.
                            ``(ii) Alternative depreciation property.--
                        The term `qualified noncommercial aircraft 
                        property' shall not include any property to 
                        which the alternative depreciation system under 
                        subsection (g) applies, determined--
                                    ``(I) without regard to paragraph 
                                (7) of subsection (g) (relating to 
                                election to have system apply), and
                                    ``(II) after application of section 
                                280F(b) (relating to listed property 
                                with limited business use).
                            ``(iii) Election out.--If a taxpayer makes 
                        an election under this clause with respect to 
                        any class of property for any taxable year, 
                        this subsection shall not apply to all property 
                        in such class placed in service during such 
                        taxable year.
                    ``(C) Special rule for self-constructed property.--
                In the case of a taxpayer manufacturing, constructing, 
                or producing property for the taxpayer's own use, if 
                the taxpayer begins manufacturing, constructing, or 
                producing the property--
                            ``(i) after December 31, 2009, and before 
                        January 1, 2012, for purposes of paragraph (1), 
                        and
                            ``(ii) after the date of the enactment of 
                        this subsection and before January 1, 2015, for 
                        purposes of paragraph (2),
                the requirements of paragraph (1)(B) or (2)(B) (as the 
                case may be) shall be treated as met.
                    ``(D) Deduction allowed in computing minimum tax.--
                For purposes of determining alternative minimum taxable 
                income under section 55, the deduction under subsection 
                (a) for qualified noncommercial aircraft property shall 
                be determined under this section without regard to any 
                adjustment under section 56.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act, in taxable years ending after such date.

Answer: Amends the Internal Revenue Code to allow: (1) increased depreciation of qualified noncommercial aircraft property placed in service in 2010 or 2011; and (2) a three-year recovery period for the depreciation of such property placed in service before 2015. Defines "qualified noncommercial aircraft property" as any aircraft that is not used in the trade or business of transporting persons or property and that is first used after 2009. Allows such increased depreciation as an offset against the alternative minimum tax.


Question: SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Fair Treatment for Experienced 
Pilots Act''.
SEC. 2. AGE STANDARDS FOR PILOTS.
    (a) In General.--Chapter 447 of title 49, United States Code, is 
amended by adding at the end the following:
``Sec. 44729. Age standards for pilots
    ``(a) In General.--Subject to the limitation in subsection (c), a 
pilot may serve in multicrew covered operations until attaining 65 
years of age.
    ``(b) Covered Operations Defined.--In this section, the term 
`covered operations' means operations under part 121 of title 14, Code 
of Federal Regulations.
    ``(c) Limitation for International Flights.--
        ``(1) Applicability of icao standard.--A pilot who has attained 
    60 years of age may serve as pilot-in-command in covered operations 
    between the United States and another country only if there is 
    another pilot in the flight deck crew who has not yet attained 60 
    years of age.
        ``(2) Sunset of limitation.--Paragraph (1) shall cease to be 
    effective on such date as the Convention on International Civil 
    Aviation provides that a pilot who has attained 60 years of age may 
    serve as pilot-in-command in international commercial operations 
    without regard to whether there is another pilot in the flight deck 
    crew who has not attained age 60.
    ``(d) Sunset of Age 60 Retirement Rule.--On and after the date of 
enactment of this section, section 121.383(c) of title 14, Code of 
Federal Regulations, shall cease to be effective.
    ``(e) Applicability.--
        ``(1) Nonretroactivity.--No person who has attained 60 years of 
    age before the date of enactment of this section may serve as a 
    pilot for an air carrier engaged in covered operations unless--
            ``(A) such person is in the employment of that air carrier 
        in such operations on such date of enactment as a required 
        flight deck crew member; or
            ``(B) such person is newly hired by an air carrier as a 
        pilot on or after such date of enactment without credit for 
        prior seniority or prior longevity for benefits or other terms 
        related to length of service prior to the date of rehire under 
        any labor agreement or employment policies of the air carrier.
        ``(2) Protection for compliance.--An action taken in 
    conformance with this section, taken in conformance with a 
    regulation issued to carry out this section, or taken prior to the 
    date of enactment of this section in conformance with section 
    121.383(c) of title 14, Code of Federal Regulations (as in effect 
    before such date of enactment), may not serve as a basis for 
    liability or relief in a proceeding, brought under any employment 
    law or regulation, before any court or agency of the United States 
    or of any State or locality.
    ``(f) Amendments to Labor Agreements and Benefit Plans.--Any 
amendment to a labor agreement or benefit plan of an air carrier that 
is required to conform with the requirements of this section or a 
regulation issued to carry out this section, and is applicable to 
pilots represented for collective bargaining, shall be made by 
agreement of the air carrier and the designated bargaining 
representative of the pilots of the air carrier.
    ``(g) Medical Standards and Records.--
        ``(1) Medical examinations and standards.--Except as provided 
    by paragraph (2), a person serving as a pilot for an air carrier 
    engaged in covered operations shall not be subject to different 
    medical standards, or different, greater, or more frequent medical 
    examinations, on account of age unless the Secretary determines 
    (based on data received or studies published after the date of 
    enactment of this section) that different medical standards, or 
    different, greater, or more frequent medical examinations, are 
    needed to ensure an adequate level of safety in flight.
        ``(2) Duration of first-class medical certificate.--No person 
    who has attained 60 years of age may serve as a pilot of an air 
    carrier engaged in covered operations unless the person has a 
    first-class medical certificate. Such a certificate shall expire on 
    the last day of the 6-month period following the date of 
    examination shown on the certificate.
    ``(h) Safety.--
        ``(1) Training.--Each air carrier engaged in covered operations 
    shall continue to use pilot training and qualification programs 
    approved by the Federal Aviation Administration, with specific 
    emphasis on initial and recurrent training and qualification of 
    pilots who have attained 60 years of age, to ensure continued 
    acceptable levels of pilot skill and judgment.
        ``(2) Line evaluations.--Not later than 6 months after the date 
    of enactment of this section, and every 6 months thereafter, an air 
    carrier engaged in covered operations shall evaluate the 
    performance of each pilot of the air carrier who has attained 60 
    years of age through a line check of such pilot. Notwithstanding 
    the preceding sentence, an air carrier shall not be required to 
    conduct for a 6-month period a line check under this paragraph of a 
    pilot serving as second-in-command if the pilot has undergone a 
    regularly scheduled simulator evaluation during that period.
        ``(3) GAO report.--Not later than 24 months after the date of 
    enactment of this section, the Comptroller General shall submit to 
    the Committee on Transportation and Infrastructure of the House of 
    Representatives and the Committee on Commerce, Science, and 
    Transportation of the Senate a report concerning the effect, if 
    any, on aviation safety of the modification to pilot age standards 
    made by subsection (a).''.
    (b) Clerical Amendment.--The analysis for chapter 447 of title 49, 
United States Code, is amended by adding at the end the following:

``44729. Age standards for pilots.''.


                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.

Answer: Fair Treatment for Experienced Pilots Act - Amends federal transportation law to allow a pilot who has attained 60 years of age to serve as a passenger airline pilot until the age of 65, provided that a pilot who has attained age 60 may serve as pilot-in-command on international flights only if there is another pilot in the flight crew who has not yet attained 60 years of age.

Prohibits subjecting pilots to different medical examinations and standards on account of age unless to ensure an adequate level of safety in flight, except that no person who has attained 60 years of age may serve as a pilot unless such person has a first-class medical certificate.

Requires air carriers to: (1) continue to provide FAA-approved training to pilots, with specific emphasis on initial and recurring training and qualification of pilots who have attained 60 years of age; and (2) evaluate, every six months, the performance of pilots who have attained 60 years of age through a line check of such pilot.

Requires the Comptroller General to report to Congress on the effect of the modification of pilot age requirements, if any, on aviation safety.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Deferred Benefits Adjustment Act of 
2013''.

SEC. 2. INDEXATION OF DEFERRED ANNUITIES.

    (a) Amendments to Subchapter III of Chapter 83.--Section 8338 of 
title 5, United States Code, is amended--
            (1) in subsection (d) by striking ``(d) An'' and inserting 
        ``(d) Subject to subsection (e), an''; and
            (2) by adding at the end the following:
    ``(e)(1) The average pay used in the computation of an annuity 
authorized by this section shall be equal to the average pay described 
in section 8331(4), increased by the percentage adjustments 
(compounded) in rates of pay of the General Schedule taking effect 
during the period--
            ``(A) beginning on the day after the date of the separation 
        on which title to annuity is based, and
            ``(B) ending on the day before the commencement date of 
        such annuity.
    ``(2) In the case of a former employee or Member who dies after 
having separated from the service with title to an annuity authorized 
by this section but before having established a valid claim for such 
annuity, the average pay used in the computation of any survivor 
annuity payable based on the service of such former employee or Member 
shall be increased in the manner described in paragraph (1), except 
that, in applying subparagraph (B) of paragraph (1) for purposes of 
this paragraph, the commencement date of such survivor annuity shall be 
used instead of the commencement date of the annuity referred to in 
such subparagraph.
    ``(3) Average pay shall not be increased by reason of any 
adjustment under this subsection to an amount which exceeds the rate of 
basic pay that, as of the day before the commencement date of the 
annuity or survivor annuity involved, is payable for the position that 
was held by the employee or Member at the time of earning the highest 
rate of pay taken into account in computing such employee's or Member's 
average pay, as determined under regulations of the Office.''.
    (b) Amendment to Chapter 84.--Section 8415 of title 5, United 
States Code, is amended by adding at the end the following:
    ``(n)(1) The average pay used in the computation of a deferred 
annuity under section 8413 shall be equal to the average pay described 
in section 8401(3), increased by the percentage adjustments 
(compounded) in rates of pay of the General Schedule taking effect 
during the period--
            ``(A) beginning on the day after the date of the separation 
        on which title to annuity is based, and
            ``(B) ending on the day before the commencement date of 
        such annuity.
    ``(2) In the case of a former employee or Member who dies after 
having separated from the service with title to a deferred annuity 
referred to in paragraph (1) but before having established a valid 
claim for such annuity, the average pay used in the computation of any 
survivor annuity payable based on the service of such former employee 
or Member shall be increased in the manner described in paragraph (1), 
except that, in applying subparagraph (B) of paragraph (1) for purposes 
of this paragraph, the commencement date of such survivor annuity shall 
be used instead of the commencement date of the annuity referred to in 
such subparagraph.
    ``(3) Average pay shall not be increased by reason of any 
adjustment under this subsection to an amount which exceeds the rate of 
basic pay that, as of the day before the commencement date of the 
annuity or survivor annuity involved, is payable for the position that 
was held by the employee or Member at the time of earning the highest 
rate of pay taken into account in computing such employee's or Member's 
average pay, as determined under regulations of the Office.''.
    (c) Amendments Relating to Individuals Becoming Subject to FERS by 
Election.--
            (1) Computation of a deferred annuity.--Paragraph (6) of 
        section 302(a) of the Federal Employees' Retirement System Act 
        of 1986 (5 U.S.C. 8331 note) is amended by adding at the end 
        the following:
            ``(C) In determining average pay under this paragraph for 
        purposes of computing a deferred annuity under section 8413 of 
        such title--
                    ``(i) the provisions of section 8338(e)(1) and (3) 
                of such title shall apply, to the extent that such 
                annuity is computed under paragraph (4); and
                    ``(ii) the provisions of section 8415(n)(1) and (3) 
                of such title shall apply, to the extent that such 
                annuity is computed under paragraph (5).''.
            (2) Computation of a survivor annuity.--Paragraph (9) of 
        such section 302(a) is amended by striking ``(9)'' and 
        inserting ``(9)(A)'', and by adding at the end the following:
            ``(B) In computing an annuity under paragraph (3) for 
        purposes of determining the amount of a survivor annuity under 
        subchapter IV of chapter 84 of title 5, United States Code, to 
        which the survivor is entitled based on the service of a former 
        employee or Member who dies in the circumstances described in 
        section 8415(n)(2) of such title--
                    ``(i) paragraph (6)(C)(i) shall apply, to the 
                extent that such annuity is computed under paragraph 
                (4); and
                    ``(ii) paragraph (6)(C)(ii) shall apply, to the 
                extent that such annuity is computed under paragraph 
                (5).''.
    (d) Conforming Amendments.--(1) Section 8331(10) of title 5, United 
States Code, is amended by inserting ``former employee or Member,'' 
before ``or annuitant''.
    (2) Section 8341(h)(1) of title 5, United States Code, is amended 
by striking ``or former Member who was separated from the service with 
title to a deferred annuity under section 8338(b) of this title'' and 
inserting ``or former employee or Member who died after having 
separated from the service with title to a deferred annuity under 
section 8338 but before having established a valid claim for 
annuity,''.
    (3) Clause (iii) of section 8341(h)(2)(B) of title 5, United States 
Code, is amended by striking ``a Member'' and inserting ``an employee 
or Member''.

SEC. 3. AMENDMENT TO PROVIDE THAT THE WIDOW OR WIDOWER OF A DEFERRED 
              ANNUITANT WHO DIES BEFORE ESTABLISHING A VALID CLAIM FOR 
              ANNUITY UNDER CSRS SHALL BE ELIGIBLE FOR A SURVIVOR 
              ANNUITY IN THE SAME WAY AS APPLIES CURRENTLY UNDER FERS.

    Subsection (f) of section 8341 of title 5, United States Code, is 
amended to read as follows:
    ``(f) If an employee or Member dies after having separated from the 
service with title to a deferred annuity under section 8338 but before 
having established a valid claim for annuity, and is survived by a 
widow or widower to whom married on the date of separation, the widow 
or widower--
            ``(1) is entitled to an annuity equal to 55 percent of the 
        deferred annuity of the employee or Member commencing on the 
        day after the employee or Member dies and terminating on the 
        last day of the month before the widow or widower dies or 
        remarries before age 55; or
            ``(2) may elect to receive the lump-sum credit instead of 
        annuity if the widow or widower is the individual who would be 
        entitled to the lump-sum credit and files application therefor 
        with the Office before the award of the annuity.
        Notwithstanding the preceding sentence, an annuity payable 
        under this subsection to the widow or widower of a former 
        employee or Member may not exceed the difference between--
            ``(A) the annuity which would otherwise be payable to such 
        widow or widower under this subsection; and
            ``(B) the amount of the survivor annuity payable to any 
        former spouse of such former employee or Member under 
        subsection (h).''.

SEC. 4. EFFECTIVE DATES.

    (a) Amendments Made by Section 2.--
            (1) In general.--The amendments made by section 2 shall 
        apply to any annuity or survivor annuity commencing before, on, 
        or after the date of the enactment of this Act, subject to 
        paragraph (2).
            (2) Recomputations.--In the case of any individual who is 
        entitled to an annuity or survivor annuity based on a 
        separation from service which occurred before the date of the 
        enactment of this Act--
                    (A) such annuity or survivor annuity shall be 
                recomputed to take into account the amendments made by 
                section 2 only if application therefor is made within 
                12 months after the effective date of regulations 
                prescribed by the Office of Personnel Management to 
                carry out such amendments; and
                    (B) any change in an annuity or survivor annuity 
                resulting from a recomputation under subparagraph (A) 
                shall be effective only with respect to amounts 
                accruing for months beginning on or after the date of 
                the enactment of this Act.
    (b) Amendment Made by Section 3.--The amendment made by section 3 
shall take effect as of the date of the enactment of this Act. Upon 
timely application to the Office of Personnel Management, such 
amendment shall also apply to the widow or widower of a former employee 
or Member who died before such date of enactment, except that no amount 
shall be payable--
            (1) for any period beginning before such date of enactment; 
        or
            (2) in any case in which all annuity rights under 
        subchapter III of chapter 83 of title 5, United States Code, 
        have been voided due to the lump-sum credit having been taken.
    (c) Savings Provision.--Nothing in section 3 shall affect the right 
of an individual to a survivor annuity, based on a death occurring on 
or after the date of the enactment of this Act, if such individual 
would (upon filing claim therefor) have been entitled to such annuity 
had section 3 not been enacted.
    (d) Definitions.--For purposes of this section--
            (1) the terms ``widow'' and ``widower'' have the respective 
        meanings given them by section 8341 of title 5, United States 
        Code; and
            (2) the term ``lump-sum credit'' has the meaning given such 
        term by section 8331(8) of such title.

Answer:
Deferred Benefits Adjustment Act of 2013 - Amends federal civil service law to provide for the indexation of deferred annuities, including survivor annuities, under the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System (FERS) and for individuals becoming subject to FERS by election.Terminates the entitlement of a survivor who remarries before age 55 (currently, who remarries at any age) to an annuity based on the service of a deferred annuitant who dies before establishing a valid claim for a CSRS annuity.