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

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

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

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

``Sec. 181. Treatment of certain qualified film, television, and 
                            theatrical productions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to qualified film, television, and theatrical productions 
commencing after December 31, 2013.
answer:
Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and&nbsp;produced or presented in any venue which has an audience capacity of more than 3,000.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Senator Paul Simon Water for the 
Poor Enhancement Act of 2008''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The Senator Paul Simon Water for the Poor Act of 2005 
        (Public Law 109-121)--
                    (A) makes access to safe water and sanitation for 
                developing countries a specific policy objective of 
                United States foreign assistance programs;
                    (B) requires the Secretary of State to--
                            (i) develop a strategy to elevate the role 
                        of water and sanitation policy; and
                            (ii) improve the effectiveness of United 
                        States assistance programs undertaken in 
                        support of that strategy;
                    (C) codifies Target 10 of the United Nations 
                Millennium Development Goals; and
                    (D) seeks to reduce the proportion of people who 
                are unable to reach or afford safe drinking water and 
                basic sanitation by 50 percent by 2015.
            (2) On December 20, 2006, the United Nations General 
        Assembly, in GA Resolution 61/192, declared 2008 as the 
        International Year of Sanitation, in recognition of the impact 
        of sanitation on public health, poverty reduction, economic and 
        social development, and the environment.
            (3) On August 1, 2008, Congress passed H. Con. Res. 318, 
        which--
                    (A) supports the goals and ideals of the 
                International Year of Sanitation; and
                    (B) recognizes the importance of sanitation on 
                public health, poverty reduction, economic and social 
                development, and the environment.
            (4) While progress is being made on safe water and 
        sanitation efforts--
                    (A) more than 884,000,000 people throughout the 
                world lack access to safe drinking water; and
                    (B) 2 of every 5 people in the world do not have 
                access to basic sanitation services.
            (5) The health consequences of unsafe drinking water and 
        poor sanitation are staggering, accounting for--
                    (A) nearly 10 percent of the global burden of 
                disease; and
                    (B) more than 2,000,000 deaths each year.
            (6) The effects of climate change are expected to produce 
        severe consequences for water availability and resource 
        management in the future, with 2,800,000,000 people in more 
        than 48 countries expected to face severe and chronic water 
        shortages by 2025.
            (7) The impact of water scarcity on conflict and 
        instability is evident in many parts of the world, including 
        the Darfur region of Sudan, where demand for water resources 
        has contributed to armed conflict between nomadic ethnic groups 
        and local farming communities.
            (8) In order to further the United States contribution to 
        safe water and sanitation efforts, it is necessary to--
                    (A) expand foreign assistance capacity to address 
                the challenges described in this section; and
                    (B) represent issues related to water and 
                sanitation at the highest levels of United States 
                foreign assistance deliberations, including 
                deliberations related to issues of global health, food 
                security, the environment, global warming, and maternal 
                and child mortality.

SEC. 3. PURPOSE.

    The purpose of this Act is to enhance the capacity of the United 
States Government to fully implement the Senator Paul Simon Water for 
the Poor Act of 2005 (Public Law 109-121).

SEC. 4. DEVELOPING UNITED STATES GOVERNMENT CAPACITY.

    Section 135 of the Foreign Assistance Act of 1961 (22 U.S.C. 2151h) 
is amended by adding at the end the following:
    ``(e) Office of Water.--
            ``(1) Establishment.--To carry out the purposes of 
        subsection (a), the Administrator of the United States Agency 
        for International Development shall establish the Office of 
        Water.
            ``(2) Leadership.--The Office of Water shall be headed by 
        an Assistant Administrator for Safe Water and Sanitation, who 
        shall report directly to the Administrator.
            ``(3) Duties.--The Assistant Administrator shall--
                    ``(A) implement this section and the Senator Paul 
                Simon Water for the Poor Act of 2005 (Public Law 109-
                121); and
                    ``(B) place primary emphasis on providing safe, 
                affordable, and sustainable drinking water, sanitation, 
                and hygiene.
    ``(f) Bureau of International Water.--
            ``(1) Establishment.--To increase the capacity of the 
        Department of State to address international issues regarding 
        safe water, sanitation, and other international water programs, 
        the Secretary of State shall establish the Bureau for 
        International Water within the Office of the Under Secretary 
        for Democracy and Global Affairs (referred to in this 
        subsection as the `Bureau').
            ``(2) Duties.--The Bureau shall--
                    ``(A) oversee and coordinate the diplomatic policy 
                of the United States Government with respect to global 
                freshwater issues, including--
                            ``(i) access to safe drinking water and 
                        sanitation;
                            ``(ii) river basin and watershed 
                        management;
                            ``(iii) transboundary conflict;
                            ``(iv) agricultural and urban productivity 
                        of water resources;
                            ``(v) pollution mitigation; and
                            ``(vi) adaptation to hydrologic change due 
                        to climate variability; and
                    ``(B) ensure that international freshwater issues 
                are represented--
                            ``(i) within the United States Government; 
                        and
                            ``(ii) in key diplomatic, development, and 
                        scientific efforts with other nations and 
                        multilateral organizations.''.

SEC. 5. SAFE WATER AND SANITATION STRATEGY.

    Section 6(e) of the Senator Paul Simon Water for the Poor Act of 
2005 (Public Law 109-121) is amended--
            (1) in paragraph (5), by striking ``and'' at the end;
            (2) in paragraph (6), by striking the period at the end and 
        inserting a semicolon; and
            (3) by adding at the end the following:
            ``(7) an assessment of the extent to which the United 
        States Government's efforts are reaching the goal described in 
        section 135(a)(2) of the Foreign Assistance Act of 1961 (22 
        U.S.C. 2152h(a)(2)); and
            ``(8) recommendations on what the United States Government 
        would need to do to help achieve the goal referred to in 
        paragraph (7) if the United States Government's efforts were 
        proportional to its share of the world's economy.''.

SEC. 6. DEVELOPING LOCAL CAPACITY.

    The Senator Paul Simon Water for the Poor Act of 2005 (Public Law 
109-121) is amended--
            (1) by redesignating sections 9, 10, and 11 as sections 10, 
        11, and 12, respectively; and
            (2) by inserting after section 8 the following:

``SEC. 9. WATER AND SANITATION MANAGERS TRAINING PROGRAM.

    ``(a) Establishment.--
            ``(1) In general.--The Secretary of State and the 
        Administrator of the United States Agency for International 
        Development shall establish, in every priority country, a 
        program to train local, in-country water and sanitation 
        managers, and other officials of countries that receive 
        assistance under section 135 of the Foreign Assistance Act of 
        1961 to promote the capacity of recipient governments to 
        provide affordable, equitable, and sustainable access to safe 
        drinking water and sanitation.
            ``(2) Coordination.--The program established under 
        subsection (a) shall be coordinated by the lead country water 
        manager designated in subsection (c)(2).
            ``(3) Expansion.--The Secretary and Administrator may 
        establish the program described in this section in additional 
        countries if the receipt of such training would be most 
        beneficial, with due consideration given to good governance.
    ``(b) Designation.--The United States Chief of Mission within each 
country receiving a `high priority' designation under section 6(f) 
shall--
            ``(1) designate safe drinking water and sanitation as a 
        strategic objective;
            ``(2) appoint an in-country water and sanitation manager 
        within the Mission to coordinate the in-country implementation 
        of this Act and section 135 of the Foreign Assistance Act of 
        1961 with local water managers, local government officials, the 
        Department of State, and the Office of Water of the United 
        States Agency for International Development; and
            ``(3) coordinate with the Development Credit Authority and 
        the Global Development Alliance to further the purposes of this 
        Act.''.

SEC. 7. GRANTS FOR LOW COST CLEAN WATER AND SANITATION TECHNOLOGIES.

    Section 135(c) of the Foreign Assistance Act (22 U.S.C. 2152h(c)) 
is amended--
            (1) in paragraph (3), by striking ``and'' at the end;
            (2) in paragraph (4), by striking the period at the end; 
        and
            (3) by adding at the end the following:
            ``(5) provide grants through the United States Agency for 
        International Development to foster the development of low cost 
        and sustainable technologies for providing clean water and 
        sanitation that are suitable for use in high priority 
        countries, particularly in places with limited resources and 
        infrastructure.''.

SEC. 8. UPDATED REPORT REGARDING WATER FOR PEACE AND SECURITY.

    Section 11(b) of the Senator Paul Simon Water for the Poor Act of 
2005, as redesignated by section 6, is amended by adding at the end the 
following: ``The report submitted under this subsection shall include 
an assessment of current and likely future political tensions over 
water sources and an assessment of the expected impacts of global 
climate change on water supplies in 10, 25, and 50 years.''.

SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated for fiscal year 2009 and 
each subsequent fiscal year such sums as may be necessary to carry out 
this Act and the amendments made by this Act.

SEC. 10. CONSTRUCTION.

    This Act shall be implemented in a manner consistent with the 
Senator Paul Simon Water for the Poor Act of 2005 (Public Law 109-121). 
Nothing in this Act shall be construed in such a way as to override or 
take precedence over the implementation of that Act.
answer:
Senator Paul Simon Water for the Poor Enhancement Act of 2008 - Amends the Foreign Assistance Act of 1961 to direct the Administrator of the United States Agency for International Development (USAID) to establish the Office of Water which shall: (1) implement the Senator Paul Simon Water for the Poor Act of 2005; and (2) place primary emphasis on providing safe drinking water, sanitation, and hygiene.

Directs the Secretary of State to establish the Bureau for International Water within the Office of the Under Secretary for Democracy and Global Affairs which shall: (1) coordinate U.S. diplomatic policy regarding global freshwater issues; and (2) ensure that international freshwater issues are represented within the U.S. government.

Amends the Senator Paul Simon Water for the Poor Act of 2005 to: (1) direct the Secretary and the Administrator to establish in every priority country a program to train local water and sanitation managers to promote government capacity to provide access to safe drinking water and sanitation; and (2) require that the water for peace and security report includes an assessment of current and likely future political tensions over water sources and an assessment of the future impacts of global climate change on water supplies.

Amends the Foreign Assistance Act of 1961 to authorize grants through USAID to develop technologies for providing clean water and sanitation in high priority countries with limited resources and infrastructure.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mother's Day Centennial 
Commemorative Coin Act''.

SEC. 2. FINDINGS.

    The Congress hereby finds as follows:
            (1) Anna Jarvis, who is considered to be the founder of the 
        modern Mother's Day, was born in Webster, West Virginia, on May 
        1, 1864.
            (2) A resident of Grafton, West Virginia, Anna Jarvis 
        dedicated much of her adult life to honoring her mother, Anna 
        Maria Reeves Jarvis, who passed on May 9, 1905.
            (3) In 1908, the Andrews Methodist Episcopal Church of 
        Grafton, West Virginia, officially proclaimed the third 
        anniversary of Anna Maria Reeves Jarvis's death to be Mother's 
        Day.
            (4) In 1910, West Virginia Governor, William Glasscock, 
        issued the first Mother's Day Proclamation encouraging all West 
        Virginians to attend church and wear white carnations.
            (5) On May 8, 1914, the Sixty-Third Congress approved H.J. 
        Res. 263, designating the second Sunday in May to be observed 
        as Mother's Day, and encouraging all Americans to display the 
        American flag at their homes as a public expression of the love 
        and reverence for the mothers of our Nation.
            (6) On May 9, 1914, President Woodrow Wilson issued a 
        Presidential Proclamation directing government officials to 
        display the American flag on all government buildings and 
        inviting the American people to display the flag at their homes 
        on the second Sunday of May as a public expression of the love 
        and reverence for the mothers of our Nation.

SEC. 3. COIN SPECIFICATIONS.

    (a) Denominations.--The Secretary of the Treasury (hereinafter in 
this Act referred to as the ``Secretary'') shall mint and issue not 
more than 400,000 $1 coins, each of which shall--
            (1) weigh 26.73 grams;
            (2) have a diameter of 1.500 inches; and
            (3) contain 90 percent silver and 10 percent copper.
    (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 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.--The design of the coins minted under this 
Act shall be emblematic of the 100th anniversary of President Wilson's 
proclamation designating the second Sunday in May as Mother's Day.
    (b) Designation and Inscriptions.--On each coin minted under this 
Act, there shall be--
            (1) a designation of the value of the coin;
            (2) an inscription of the year ``2014''; and
            (3) inscriptions of the words ``Liberty'', ``In God We 
        Trust'', ``United States of America'', and ``E Pluribus Unum''.
    (c) Selection.--The design for the coins minted under this Act 
shall be--
            (1) selected by the Secretary after consultation with the 
        Commission of Fine Arts; and
            (2) reviewed by the Citizens Coinage Advisory Committee 
        established under section 5135 of title 31, United States Code.

SEC. 5. ISSUANCE OF COINS.

    (a) Quality of Coins.--Coins minted under this Act shall be issued 
in uncirculated and proof qualities.
    (b) Commencement of Issuance.--The Secretary may issue coins minted 
under this Act beginning on January 1, 2014, except that the Secretary 
may initiate sales of such coins before such date.
    (c) Termination of Minting Authority.--No coins shall be minted 
under this Act after December 31, 2014.

SEC. 6. SALE OF COINS.

    (a) Sale Price.--Notwithstanding any other provision of law, the 
coins minted under this Act shall be sold by the Secretary at a price 
equal to the sum of the face value of the coins, the surcharge required 
under section 7(a) for the coins, and the cost of designing and issuing 
such coins (including labor, materials, dies, use of machinery, 
overhead expenses, and marketing).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins 
minted under this Act at a reasonable discount.
    (c) Prepaid Orders at a Discount.--
            (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) Surcharge Required.--All sales of coins minted under this Act 
shall include a surcharge of $10 per coin.
    (b) Distribution.--Subject to section 5134(f) of title 31, United 
States Code, all surcharges which are received by the Secretary from 
the sale of coins minted under this Act shall be promptly paid by the 
Secretary as follows:
            (1) One-half to the St. Jude Children's Research Hospital, 
        for the purpose of furthering research funded by Hospital.
            (2) One-half to the National Osteoporosis Foundation, for 
        the purpose of furthering research funded by the Foundation.
    (c) Audits.--The St. Jude Children's Research Hospital and the 
National Osteoporosis Foundation shall be subject to the audit 
requirements of section 5134(f)(2) of title 31, United States Code, 
with regard to the amounts received by the respective organizations 
under subsection (b).
answer:

Mother's Day Centennial Commemorative Coin Act - Instructs the Secretary of the Treasury to mint and issue not more than 400,000 $1 coins emblematic of the 100th anniversary of President Wilson's proclamation designating the second Sunday in May as Mother's Day. Authorizes the Secretary to issue such coins beginning on January 1, 2014, except that the Secretary may initiate sales of such coins, without issuance, before such date. Terminates such minting authority after December 31, 2014.  Requires coin sales to include a $10 surcharge per coin, with distribution of one-half of such surcharges to the St. Jude Children's Research Hospital and one-half to the National Osteoporosis Foundation for the purpose of furthering research.