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

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Border Security Enhancement Act of 
2006''.

                TITLE I--ALIEN SMUGGLER PROSECUTION ACT

SEC. 101. EFFECTIVE PROSECUTION OF ALIEN SMUGGLERS.

    (a) Findings.--The Congress finds as follows:
            (1) Recent experience shows that alien smuggling is 
        flourishing, is increasingly violent, and is highly profitable.
            (2) Alien smuggling operations also present terrorist and 
        criminal organizations with opportunities for smuggling their 
        members into the United States practically at will.
            (3) Alien smuggling is a lucrative business. Each year, 
        criminal organizations that smuggle or traffic in persons are 
        estimated to generate $9,500,000,000 in revenue worldwide.
            (4) Alien smuggling frequently involves dangerous and 
        inhumane conditions for smuggled aliens. Migrants are 
        frequently abused or exploited, both during their journey and 
        upon reaching the United States. Consequently, aliens smuggled 
        into the United States are at significant risk of physical 
        injury, abuse, and death.
            (5) Notwithstanding that alien smuggling poses a risk to 
        the United States as a whole, uniform guidelines for the 
        prosecution of smuggling offenses are not employed by the 
        various United States attorneys. Understanding that border-area 
        United States attorneys face an overwhelming workload, a lack 
        of sufficient prosecutions by certain United States attorneys 
        has encouraged additional smuggling, and demoralized Border 
        Patrol officers charged with enforcing our anti-smuggling laws.
    (b) Sense of Congress.--It is the sense of the Congress that the 
Attorney General should adopt, not later than 3 months after the date 
of the enactment of this Act, uniform guidelines for the prosecution of 
smuggling offenses to be followed by each United States attorney in the 
United States.
    (c) Additional Personnel.--In each of the fiscal years 2008 through 
2013, the Attorney General shall, subject to the availability of 
appropriations, increase by not less than 20 the number of attorneys in 
the offices of United States attorneys employed to prosecute cases 
under section 274 of the Immigration and Nationality Act (8 U.S.C. 
1324), as compared to the previous fiscal year.

                  TITLE II--CRIMINAL ALIEN REMOVAL ACT

SEC. 201. EXPEDITED REMOVAL FOR ALIENS INADMISSIBLE ON CRIMINAL 
              GROUNDS.

    (a) In General.--Section 238(b) of the Immigration and Nationality 
Act (8 U.S.C. 1228(b)) is amended--
            (1) in paragraph (1)--
                    (A) by striking ``Attorney General'' and inserting 
                ``Secretary of Homeland Security in the exercise of 
                discretion''; and
                    (B) by striking ``set forth in this subsection or'' 
                and inserting ``set forth in this subsection, in lieu 
                of removal proceedings under'';
            (2) in paragraph (3), by striking ``paragraph (1) until 14 
        calendar days'' and inserting ``paragraph (1) or (3) until 7 
        calendar days'';
            (3) by striking ``Attorney General'' each place it appears 
        in paragraphs (3) and (4) and inserting ``Secretary of Homeland 
        Security'';
            (4) in paragraph (5)--
                    (A) by striking ``described in this section'' and 
                inserting ``described in paragraph (1) or (2)''; and
                    (B) by striking ``the Attorney General may grant in 
                the Attorney General's discretion'' and inserting ``the 
                Secretary of Homeland Security or the Attorney General 
                may grant, in the discretion of the Secretary or 
                Attorney General, in any proceeding'';
            (5) by redesignating paragraphs (3), (4), and (5) as 
        paragraphs (4), (5), and (6), respectively; and
            (6) by inserting after paragraph (2) the following new 
        paragraph:
            ``(3) The Secretary of Homeland Security in the exercise of 
        discretion may determine inadmissibility under section 
        212(a)(2) (relating to criminal offenses) and issue an order of 
        removal pursuant to the procedures set forth in this 
        subsection, in lieu of removal proceedings under section 240, 
        with respect to an alien who--
                    ``(A) has not been admitted or paroled;
                    ``(B) has not been found to have a credible fear of 
                persecution pursuant to the procedures set forth in 
                section 235(b)(1)(B); and
                    ``(C) is not eligible for a waiver of 
                inadmissibility or relief from removal.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect on the date of the enactment of this Act but shall not 
apply to aliens who are in removal proceedings under section 240 of the 
Immigration and Nationality Act as of such date.

            TITLE III--BORDER TUNNEL PREVENTION ACT OF 2006

SEC. 301. CONSTRUCTION OF BORDER TUNNEL OR PASSAGE.

    (a) In General.--Chapter 27 of title 18, United States Code, is 
amended by adding at the end the following:
``Sec. 554. Border tunnels and passages
    ``(a) Any person who knowingly constructs or finances the 
construction of a tunnel or subterranean passage that crosses the 
international border between the United States and another country, 
other than a lawfully authorized tunnel or passage known to the 
Secretary of Homeland Security and subject to inspection by the Bureau 
of Immigration and Customs Enforcement, shall be imprisoned for not 
more than 20 years.
    ``(b) Any person who recklessly permits the construction or use of 
a tunnel or passage described in subsection (a) on land that the person 
owns or controls shall be imprisoned for not more than 10 years.
    ``(c) Any person who uses a tunnel or passage described in 
subsection (a) to unlawfully smuggle an alien, goods (in violation of 
section 545), controlled substances, weapons of mass destruction 
(including biological weapons), or a member of a terrorist organization 
(as defined in section 212(a)(3)(B)(vi) of the Immigration and 
Nationality Act (8 U.S.C. 1182(a)(3)(B)(vi))) shall be subject to twice 
the penalty that would have otherwise been imposed had the unlawful 
activity not made use of such a tunnel or passage.''.
    (b) Clerical Amendment.--The table of sections for chapter 27 of 
title 18, United States Code, is amended by adding at the end the 
following:

``Sec. 554. Border tunnels and passages.''.
    (c) Criminal Forfeiture.--Section 982(a)(6) of title 18, United 
States Code, is amended by inserting ``554,'' before ``1425,''.

SEC. 302. DIRECTIVE TO THE UNITED STATES SENTENCING COMMISSION.

    (a) In General.--Pursuant to its authority under section 994 of 
title 28, United States Code, and in accordance with this section, the 
United States Sentencing Commission shall promulgate or amend 
sentencing guidelines to provide for increased penalties for persons 
convicted of offenses described in section 554 of title 18, United 
States Code, as added by section 301.
    (b) Requirements.--In carrying out this section, the United States 
Sentencing Commission shall--
            (1) ensure that the sentencing guidelines, policy 
        statements, and official commentary reflect the serious nature 
        of the offenses described in section 554 of title 18, United 
        States Code, and the need for aggressive and appropriate law 
        enforcement action to prevent such offenses;
            (2) provide adequate base offense levels for offenses under 
        such section;
            (3) account for any aggravating or mitigating circumstances 
        that might justify exceptions, including--
                    (A) the use of a tunnel or passage described in 
                subsection (a) of such section to facilitate other 
                felonies; and
                    (B) the circumstances for which the sentencing 
                guidelines currently provide applicable sentencing 
                enhancements;
            (4) ensure reasonable consistency with other relevant 
        directives, other sentencing guidelines, and statutes;
            (5) make any necessary and conforming changes to the 
        sentencing guidelines and policy statements; and
            (6) ensure that the sentencing guidelines adequately meet 
        the purposes of sentencing set forth in section 3553(a)(2) of 
        title 18, United States Code.
[A]: Border Security Enhancement Act of 2006 - Expresses the sense of Congress that the Attorney General should adopt uniform guidelines for the prosecution of smuggling offenses.

Directs the Attorney General, subject to the availability of appropriations, to increase the number of U.S. attorneys employed to prosecute alien smuggling cases by at least 20 in each of FY2008-FY2013.

Amends the Immigration and Nationality Act to authorize the Secretary of Homeland Security to determine inadmissibility based on criminal grounds under an expedited removal process for an alien who: (1) has not been admitted or paroled; (2) has not been found to have a credible fear of persecution; and (3) is not eligible for a waiver of inadmissibility or relief from removal.

Authorizes the Secretary to execute an order of removal seven days (currently, 14 days) after it's issuance.

Amends the federal criminal code to prohibit the knowing construction or financing of an unauthorized tunnel or subterranean passage that crosses the international border between the United States and another country.

Imposes a 20-year maximum prison term for such offense. Imposes a 10-year maximum prison term on any person who recklessly permits the construction or use of such a tunnel or passage on land that such person owns or controls.

Doubles penalties for persons who use such a tunnel or passage to unlawfully smuggle an alien, illegal goods, controlled substances, weapons of mass destruction, or members of a terrorist organization.

Subjects to forfeiture any property involved in, or traceable to, the construction or financing of such a tunnel or passage.

Directs the U.S. Sentencing Commission to promulgate or amend sentencing guidelines to provide for increased penalties for persons convicted of criminal offenses related to the construction or financing of such a tunnel or passage.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Networking Electronically To Connect 
Our Police Act of 2001'' or the ``NET COP Act''.

SEC. 2. FINDINGS; PURPOSES.

    (a) Findings.--Congress finds that--
            (1) Internet-based crime-fighting, investigatory, and 
        information-sharing technologies have proven to be extremely 
        useful to the law enforcement agencies that use them;
            (2) the sharing of information and the dissemination of 
        criminal intelligence between and among Federal, State, and 
        local law enforcement agencies benefit the society at large by 
        making criminal investigations more inclusive and effective;
            (3) the sharing of information between and among Federal, 
        State, and local law enforcement agencies allows these agencies 
        to find missing, neglected, abused, or abducted children, as 
        well as non-custodial parents seeking to evade their legal or 
        financial responsibilities; and
            (4) police departments in rural areas of the country tend 
        to be underserved by these Internet-based technologies.
    (b) Purposes.--The purposes of this Act are--
            (1) to authorize the Department of Justice to make grants 
        to rural police departments for the purchase or upgrade of 
        computer equipment, and to pay for Internet access for crime-
        fighting, investigatory, or information-sharing purposes;
            (2) to reimburse police department officials or members 
        who, acting on behalf of their rural police departments and 
        using personal funds, have purchased computer equipment or paid 
        for Internet access for crime-fighting, investigatory, or 
        information-sharing purposes; and
            (3) to require annual reports to Congress on the 
        concentration of police departments that have Internet access, 
        particularly those departments serving rural areas.

SEC. 3. GRANTS AUTHORIZED.

    The Attorney General is authorized to award grants to rural police 
departments to--
            (1) enable those departments to gain access to the various 
        crime-fighting, investigatory, and information sharing 
        resources available on the Internet; and
            (2) reimburse rural police department officials and members 
        for the cost of computer equipment or Internet access.

SEC. 4. USE OF FUNDS.

    Grants awarded under this Act may be used--
            (1) for the purchase of new or upgraded computer hardware 
        or software;
            (2) to pay for Internet access; and
            (3) to reimburse rural police departments that have paid 
        for computer equipment or Internet access out of the funds of 
        the department or department official or members, for some or 
        all of the costs associated with those purchases, as determined 
        by the Attorney General.

SEC. 5. APPLICATION.

    Each eligible rural police department that desires a grant under 
this Act shall submit an application to the Attorney General at such 
time, in such manner, and accompanied by such information as the 
Attorney General may reasonably require.

SEC. 6. GRANT PROGRAM CRITERIA.

    (a) In General.--In awarding a grant under this Act, the Attorney 
General shall--
            (1) set criteria for determining which police departments 
        are currently underserved by crime-fighting, investigatory, or 
        information-sharing technologies available on the Internet, by 
        differentiating between police departments that do not have 
        Internet access, and those departments that have access but are 
        using outmoded, obsolete, or otherwise inadequate technology; 
        and
            (2) determine what would constitute the minimum feasible 
        package of technologies required to enable those police 
        departments to use existing crime-fighting, investigatory, and 
        information-sharing technologies.
    (b) Grant Limitations.--The Attorney General shall set limits for 
maximum annual grants, based on determinations made under subsection 
(a), for rural police departments that do not have Internet access, and 
for those that do have access but are using inadequate technology.

SEC. 7. POLICE DEPARTMENT TECHNOLOGY ASSISTANCE DESK.

    The Attorney General shall establish a Police Department Technology 
Assistance Desk to offer advice to chiefs of police in rural police 
departments regarding--
            (1) the types of products to buy in order to achieve not 
        less than a minimum level of Internet service to access 
        existing crime-fighting, investigatory, and information-sharing 
        technologies; and
            (2) technology upgrades for those police departments in 
        possession of outmoded or obsolete technology;
            (3) preferred vendors; and
            (4) any other information the Attorney General determines 
        to be necessary.

SEC. 8. REPORT TO CONGRESS.

    The General Accounting Office, in consultation with the Attorney 
General, shall annually report to Congress on the concentration of 
police departments in the country that have Internet access, with 
particular emphasis on the number and percentage of rural police 
departments that lack Internet access, especially high-speed Internet 
access.

SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

    There is authorized to be appropriated $500,000,000 for each of 
fiscal years 2002 through 2007 to carry out this Act.
[A]: Networking Electronically To Connect Our Police Act of 2001 or NET COP Act - Authorizes the Attorney General to award grants to rural police departments to: (1) enable those departments to gain access to the various crime-fighting, investigatory, and information sharing resources available on the Internet; and (2) reimburse rural police department officials and members for the cost of computer equipment or Internet access.Allows grants awarded to be used: (1) for the purchase of new or upgraded computer hardware or software; (2) to pay for Internet access; and (3) to reimburse rural police departments that have paid for computer equipment or Internet access out of the funds of the department or department officials or members for some or all of the costs associated with those purchases, as determined by the Attorney General.Sets forth provisions regarding grant application requirements and grant program criteria.Directs the Attorney General to establish a Police Department Technology Assistance Desk to offer advice to chiefs of police in rural police departments.


[Q]: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Keeping Promises 
to Taxpayers Act of 2012''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Repeal of employer health insurance mandate.
Sec. 3. Repeal of excise tax on high cost employer-sponsored health 
                            coverage.
Sec. 4. Repeal of over-the-counter drug limitation.
Sec. 5. Repeal of increase in medical expense threshold.
Sec. 6. Repeal of limitation on health flexible spending arrangements 
                            under cafeteria plans.
Sec. 7. Repeal of annual fee on health insurance providers.
Sec. 8. Repeal of annual fee on branded prescription pharmaceutical 
                            manufacturers and importers.
Sec. 9. Repeal of excise tax on medical device manufacturers.
Sec. 10. Repeal of tax on indoor tanning services.
Sec. 11. Repeal of PCORTF and fees imposed on insured and self-insured 
                            health plans.
Sec. 12. Repeal of increase in additional tax on non-qualified 
                            distributions from HSAs and Archer MSAs.
Sec. 13. Repeal of tobacco product excise tax increase.

SEC. 2. REPEAL OF EMPLOYER HEALTH INSURANCE MANDATE.

    (a) In General.--Chapter 43 of the Internal Revenue Code of 1986 is 
amended by striking section 4980H.
    (b) Repeal of Related Reporting Requirements.--Subpart D of part 
III of subchapter A of chapter 61 of such Code is amended by striking 
section 6056.
    (c) Conforming Amendments.--
            (1) Subparagraph (B) of section 6724(d)(1) of such Code is 
        amended by striking clause (xxv), by inserting ``or'' at the 
        end of clause (xxiii), by striking ``or'' and inserting ``and'' 
        at the end of clause (xxiv).
            (2) Paragraph (2) of section 6724(d) of such Code is 
        amended by striking subparagraph (HH), by inserting ``or'' at 
        the end of subparagraph (FF), and by striking ``or'' at the end 
        of subparagraph (GG) and inserting a period.
            (3) The table of sections for chapter 43 of such Code is 
        amended by striking the item relating to section 4980H.
            (4) The table of sections for subpart D of part III of 
        subchapter A of chapter 61 of such Code is amended by striking 
        the item relating to section 6056.
            (5) Section 1513 of the Patient Protection and Affordable 
        Care Act is amended by striking subsection (c).
    (d) Effective Dates.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments made by this section shall apply to 
        months and other periods beginning after December 31, 2013.
            (2) Repeal of study and report.--The amendment made by 
        subsection (c)(5) shall take effect on the date of the 
        enactment of this Act.

SEC. 3. REPEAL OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH 
              COVERAGE.

    (a) In General.--Chapter 43 of the Internal Revenue Code of 1986 is 
amended by striking section 4980I.
    (b) Clerical Amendment.--The table of sections for chapter 43 of 
such Code is amended by striking the item relating to section 4980I.

SEC. 4. REPEAL OF OVER-THE-COUNTER DRUG LIMITATION.

    (a) HSAs.--Subparagraph (A) of section 223(d)(2) of the Internal 
Revenue Code of 1986 is amended by striking the last sentence.
    (b) Archer MSAs.--Subparagraph (A) of section 220(d)(2) of such 
Code is amended by striking the last sentence.
    (c) Health Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 105 of such Code is amended by striking 
subsection (f).
    (d) Effective Dates.--
            (1) Distributions.--The amendments made by subsections (a) 
        and (b) shall apply to amounts paid with respect to taxable 
        years beginning after the date of the enactment of this Act.
            (2) Reimbursements.--The amendment made by subsection (c) 
        shall apply to expenses incurred with respect to taxable years 
        beginning after the date of the enactment of this Act.

SEC. 5. REPEAL OF INCREASE IN MEDICAL EXPENSE THRESHOLD.

    Section 9013 of the Patient Protection and Affordable Care Act, and 
the amendments made thereby, are hereby repealed; and the Internal 
Revenue Code of 1986 shall be applied and administered as if such 
section and amendments had never been enacted.

SEC. 6. REPEAL OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
              UNDER CAFETERIA PLANS.

    Section 125 of the Internal Revenue Code of 1986 is amended by 
striking subsection (i) and by redesignating subsections (j) and (k) as 
subsections (i) and (j), respectively.

SEC. 7. REPEAL OF ANNUAL FEE ON HEALTH INSURANCE PROVIDERS.

    Section 9010 of the Patient Protection and Affordable Care Act is 
hereby repealed.

SEC. 8. REPEAL OF ANNUAL FEE ON BRANDED PRESCRIPTION PHARMACEUTICAL 
              MANUFACTURERS AND IMPORTERS.

    Effective for calendar years beginning after 2011, section 9008 of 
the Patient Protection and Affordable Care is repealed.

SEC. 9. REPEAL OF EXCISE TAX ON MEDICAL DEVICE MANUFACTURERS.

    (a) In General.--Subchapter E of chapter 32 of the Internal Revenue 
Code of 1986 is hereby repealed.
    (b) Conforming Amendments.--
            (1) Subsection (a) of section 4221 of such Code is amended 
        by striking the last sentence.
            (2) Paragraph (2) of section 6416(b) of such Code is 
        amended by striking the last sentence.
            (3) The table of subchapters for chapter 32 of such Code is 
        amended by striking the item relating to subchapter E.

SEC. 10. REPEAL OF TAX ON INDOOR TANNING SERVICES.

    (a) In General.--Chapter 49 of the Internal Revenue Code of 1986 is 
hereby repealed.
    (b) Clerical Amendment.--The table of chapters for subtitle D of 
such Code is amended by striking the item relating to chapter 49.
    (c) Effective Date.--The amendments made by this section shall 
apply to services performed after the date of the enactment of this 
Act.

SEC. 11. REPEAL OF PCORTF AND FEES IMPOSED ON INSURED AND SELF-INSURED 
              HEALTH PLANS.

    (a) Trust Fund.--Section 9511 of the Internal Revenue Code of 1986 
is hereby repealed.
    (b) Insured and Self-Insured Health Plans Fee.--Subchapter B of 
chapter 34 of such Code is hereby repealed.
    (c) Clerical Amendments.--
            (1) The table of sections for subchapter A of chapter 98 of 
        such Code is amended by striking the item relating to section 
        9511.
            (2) The table of subchapters for chapter 34 of such Code is 
        amended by striking the item relating to subchapter B.

SEC. 12. REPEAL OF INCREASE IN ADDITIONAL TAX ON NON-QUALIFIED 
              DISTRIBUTIONS FROM HSAS AND ARCHER MSAS.

    (a) HSAs.--Subparagraph (A) of section 223(f)(4) of the Internal 
Revenue Code of 1986 is amended by striking ``20 percent'' and 
inserting ``10 percent''.
    (b) Archer MSAs.--Subparagraph (A) of section 220(f)(4) of such 
Code is amended by striking ``20 percent'' and inserting ``10 
percent''.
    (c) Effective Date.--The amendments made by this section shall 
apply to distributions made after the date of the enactment of this 
Act.

SEC. 13. REPEAL OF TOBACCO PRODUCT EXCISE TAX INCREASE.

    (a) In General.--Each provision of the Internal Revenue Code of 
1986 amended by section 701 of the Children's Health Insurance Program 
Reauthorization Act of 2009 is amended as such provision would read if 
such section had never been enacted.
    (b) Floor Stocks Refund.--
            (1) In general.--On tobacco products and cigarette papers 
        and tubes manufactured in or imported into the United States 
        which are removed on or before the date of the enactment of 
        this Act, and held on such date for sale by any person, there 
        shall be credited or refunded (without interest) to the person 
        who paid such tax (hereafter in this subsection referred to as 
        the ``taxpayer'') an amount equal to the excess of the tax paid 
        by the taxpayer on the article over the amount of such tax 
        which would be imposed on such article had the article been 
        removed on the day after the date of the enactment of this Act.
            (2) Time for filing claims.--No credit or refund shall be 
        allowed or made under this subsection unless claim therefor is 
        filed with the Secretary of the Treasury before the date which 
        is 6 months after the date of the enactment of this Act.
            (3) Definitions.--Any term used in this subsection which is 
        also used in section 5702 of the Internal Revenue Code of 1986 
        shall have the same meaning as such term has in such section.
            (4) Controlled groups.--Rules similar to the rules of 
        section 5061(e)(3) of such Code shall apply for purposes of 
        this subsection.
    (c) Effective Date.--The amendments made by this section shall 
apply to articles removed (as defined in section 5702(j) of the 
Internal Revenue Code of 1986) after the date of the enactment of this 
Act.
[A]:
Keeping Promises to Taxpayers Act of 2012 - Amends the Internal Revenue Code and the Patient Protection and Affordable Care Act to repeal certain health care-related taxes and other provisions, including: (1) the requirement that certain employers provide their employees with health insurance coverage and report on such coverage, (2) the excise tax on excess benefits from employer-sponsored health care coverage, (3) the requirement that distributions from a health savings account be used to pay for prescription drugs and insulin only (thus allowing for payment of over-the-counter medications), (4) the increase (from 7.5% to 10%) in the income threshold for the medical expense tax deduction, (5) the $2,500 limitation on contributions to health flexible spending arrangements, (6) the annual fees required for businesses providing health insurance and manufacturers or importers of branded prescription drugs, (7) the Patient-Centered Outcomes Research Trust Fund, (8) the fee imposed on insured and self-insured health plans, (9) the excise taxes on medical device manufacturers and importers and on indoor tanning services, (10) the increase (from 10% to 20%) in the penalty for distributions from health savings accounts and Archer medical savings accounts not used for qualified medical expenses, and (11) the increase in the tobacco production excise tax.