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

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Deficit Reduction Act of 2003''.

         TITLE I--REFORMED BUREAU OF RECLAMATION WATER PRICING

SECTION 101. SHORT TITLE.

    This Act may be cited as the ``Irrigation Subsidy Reduction Act of 
2001''.

SEC. 102. FINDINGS.

    Congress finds that--
            (1) the Federal reclamation program has been in existence 
        for over 90 years, with an estimated taxpayer investment of 
        over $70,000,000,000;
            (2) the program has had and continues to have an enormous 
        effect on the water resources and aquatic environments of the 
        western States;
            (3) irrigation water made available from Federal water 
        projects in the West is a very valuable resource for which 
        there are increasing and competing demands;
            (4) the justification for providing water at less than full 
        cost was to benefit and promote the development of small family 
        farms and exclude large corporate farms, but this purpose has 
        been frustrated over the years due to inadequate implementation 
        of subsidy and acreage limits;
            (5) below-cost water prices tend to encourage excessive use 
        of scarce water supplies in the arid regions of the West, and 
        reasonable price increases to the wealthiest western farmers 
        would provide an economic incentive for greater water 
        conservation;
            (6) the Federal Government has increasingly applied 
        eligibility tests based on income for Federal entitlement and 
        subsidy programs, measures that are consistent with the 
        historic approach of the reclamation program's acreage 
        limitations that seek to limit water subsidies to smaller 
        farms; and
            (7) including a means test based on gross income in the 
        reclamation program will increase the effectiveness of carrying 
        out the family farm goals of the Federal reclamation laws.

SEC. 103. AMENDMENTS.

    (a) Definitions.--Section 202 of the Reclamation Reform Act of 1982 
(43 U.S.C. 390bb) is amended--
            (1) by redesignating paragraphs (7), (8), (9), (10), and 
        (11) as paragraphs (9), (10), (11), (12), and (13), 
        respectively;
            (2) in paragraph (6), by striking ``owned or operated under 
        a lease which'' and inserting ``that is owned, leased, or 
        operated by an individual or legal entity and that'';
            (3) by inserting after paragraph (6) the following:
            ``(7) Legal entity.--The term `legal entity' includes a 
        corporation, association, partnership, trust, joint tenancy, or 
        tenancy in common, or any other entity that owns, leases, or 
        operates a farm operation for the benefit of more than 1 
        individual under any form of agreement or arrangement.
            ``(8) Operator.--
                    ``(A) In general.--The term `operator'--
                            ``(i) means an individual or legal entity 
                        that operates a single farm operation on a 
                        parcel (or parcels) of land that is owned or 
                        leased by another person (or persons) under any 
                        form of agreement or arrangement (or agreements 
                        or arrangements); and
                            ``(ii) if the individual or legal entity--
                                    ``(I) is an employee of an 
                                individual or legal entity, includes 
                                the individual or legal entity; or
                                    ``(II) is a legal entity that 
                                controls, is controlled by, or is under 
                                common control with another legal 
                                entity, includes each such other legal 
                                entity.
                    ``(B) Operation of a farm operation.--For the 
                purposes of subparagraph (A), an individual or legal 
                entity shall be considered to operate a farm operation 
                if the individual or legal entity is the person that 
                performs the greatest proportion of the decisionmaking 
                for and supervision of the agricultural enterprise on 
                land served with irrigation water.''; and
            (4) by adding at the end the following:
            ``(14) Single farm operation.--
                    ``(A) In general.--The term `single farm operation' 
                means the total acreage of land served with irrigation 
                water for which an individual or legal entity is the 
                operator.
                    ``(B) Rules for determining whether separate 
                parcels are operated as a single farm operation.--
                            ``(i) Equipment- and labor-sharing 
                        activities.--The conduct of equipment- and 
                        labor-sharing activities on separate parcels of 
                        land by separate individuals or legal entities 
                        shall not by itself serve as a basis for 
                        concluding that the farming operations of the 
                        individuals or legal entities constitute a 
                        single farm operation.
                            ``(ii) Performance of certain services.--
                        The performance by an individual or legal 
                        entity of an agricultural chemical application, 
                        pruning, or harvesting for a farm operation on 
                        a parcel of land shall not by itself serve as a 
                        basis for concluding that the farm operation on 
                        that parcel of land is part of a single farm 
                        operation operated by the individual or entity 
                        on other parcels of land.''.
    (b) Identification of Owners, Lessees, and Operators and of Single 
Farm Operations.--The Reclamation Reform Act of 1982 (43 U.S.C. 390aa 
et seq.) is amended by inserting after section 201 the following:

``SEC. 201A. IDENTIFICATION OF OWNERS, LESSEES, AND OPERATORS AND OF 
              SINGLE FARM OPERATIONS.

    ``(a) In General.--Subject to subsection (b), for each parcel of 
land to which irrigation water is delivered or proposed to be 
delivered, the Secretary shall identify a single individual or legal 
entity as the owner, lessee, or operator.
    ``(b) Shared Decisionmaking and Supervision.--If the Secretary 
determines that no single individual or legal entity is the owner, 
lessee, or other individual that performs the greatest proportion of 
decisionmaking for and supervision of the agricultural enterprise on a 
parcel of land--
            ``(1) all individuals and legal entities that own, lease, 
        or perform a proportion of decisonmaking and supervision that 
        is equal as among themselves but greater than the proportion 
        performed by any other individual or legal entity shall be 
        considered jointly to be the owner, lessee, or operator; and
            ``(2) all parcels of land of which any such individual or 
        legal entity is the owner, lessee, or operator shall be 
        considered to be part of the single farm operation of the 
        owner, lessee, or operator identified under subsection (1).''.
    (c) Pricing.--Section 205 of the Reclamation Reform Act of 1982 (43 
U.S.C. 390ee) is amended by adding at the end the following:
    ``(d) Single Farm Operations Generating More Than $500,000 in Gross 
Farm Income.--
            ``(1) In general.--Notwithstanding subsections (a), (b), 
        and (c), in the case of--
                    ``(A) a qualified recipient that reports gross farm 
                income from a single farm operation in excess of 
                $500,000 for a taxable year; or
                    ``(B) a limited recipient that received irrigation 
                water on or before October 1, 1981, and that reports 
                gross farm income from a single farm operation in 
                excess of $500,000 for a taxable year;
            irrigation water may be delivered to the single farm 
        operation of the qualified recipient or limited recipient at 
        less than full cost to a number of acres that does not exceed 
        the number of acres determined under paragraph (2).
            ``(2) Maximum number of acres to which irrigation water may 
        be delivered at less than full cost.--The number of acres 
        determined under this subparagraph is the number equal to the 
        number of acres of the single farm operation multiplied by a 
        fraction, the numerator of which is $500,000 and 
the denominator of which is the amount of gross farm income reported by 
the qualified recipient or limited recipient in the most recent taxable 
year.
            ``(3) Inflation adjustment.--
                    ``(A) In general.--The $500,000 amount under 
                paragraphs (1) and (2) for any taxable year beginning 
                in a calendar year after 2002 shall be equal to the 
                product of--
                            ``(i) $500,000, multiplied by
                            ``(ii) the inflation adjustment factor for 
                        the taxable year.
                    ``(B) Inflation adjustment factor.--The term 
                `inflation adjustment factor' means, with respect to 
                any calendar year, a fraction the numerator of which is 
                the GDP implicit price deflator for the preceding 
                calendar year and the denominator of which is the GDP 
                implicit price deflator for 2002. Not later than April 
                1 of any calendar year, the Secretary shall publish the 
                inflation adjustment factor for the preceding calendar 
                year.
                    ``(C) GDP implicit price deflator.--For purposes of 
                subparagraph (B), the term `GDP implicit price 
                deflator' means the first revision of the implicit 
                price deflator for the gross domestic product as 
                computed and published by the Secretary of Commerce.
                    ``(D) Rounding.--If any increase determined under 
                subparagraph (A) is not a multiple of $100, the 
                increase shall be rounded to the next lowest multiple 
                of $100.''.
    (d) Certification of Compliance.--Section 206 of the Reclamation 
Reform Act of 1982 (43 U.S.C. 390ff) is amended to read as follows:

``SEC. 206. CERTIFICATION OF COMPLIANCE.

    ``(a) In General.--As a condition to the receipt of irrigation 
water for land in a district that has a contract described in section 
203, each owner, lessee, or operator in the district shall furnish the 
district, in a form prescribed by the Secretary, a certificate that the 
owner, lessee, or operator is in compliance with this title, including 
a statement of the number of acres owned, leased, or operated, the 
terms of any lease or agreement pertaining to the operation of a farm 
operation, and, in the case of a lessee or operator, a certification 
that the rent or other fees paid reflect the reasonable value of the 
irrigation water to the productivity of the land.
    ``(b) Documentation.-- The Secretary may require a lessee or 
operator to submit for the Secretary's examination--
            ``(1) a complete copy of any lease or other agreement 
        executed by each of the parties to the lease or other 
        agreement; and
            ``(2) a copy of the return of income tax imposed by chapter 
        1 of the Internal Revenue Code of 1986 for any taxable year in 
        which the single farm operation of the lessee or operator 
        received irrigation water at less than full cost.''.
    (e) Trusts.--Section 214 of the Reclamation Reform Act of 1982 (43 
U.S.C. 390nn) is repealed.
    (f) Administrative Provisions.--
            (1) Penalties.--Section 224(c) of the Reclamation Reform 
        Act of 1982 (43 U.S.C. 390ww(c)) is amended--
                    (A) by striking ``(c) The Secretary'' and inserting 
                the following:
    ``(c) Regulations; Data Collection; Penalties.--
            ``(1) Regulations; data collection.--The Secretary''; and
                    (B) by adding at the end the following:
            ``(2) Penalties.--Notwithstanding any other provision of 
        law, the Secretary shall establish appropriate and effective 
        penalties for failure to comply with any provision of this Act 
        or any regulation issued under this Act.''.
            (2) Interest.--Section 224(i) of the Reclamation Reform Act 
        of 1982 (43 U.S.C. 390ww(i)) is amended by striking the last 
        sentence and inserting the following: ``The interest rate 
        applicable to underpayments shall be equal to the rate 
        applicable to expenditures under section 202(3)(C).''.
    (g) Reporting.--Section 228 of the Reclamation Reform Act of 1982 
(43 U.S.C. 390zz) is amended by inserting ``operator or'' before 
``contracting entity'' each place it appears.
    (h) Memorandum of Understanding.--The Reclamation Reform Act of 
1982 (43 U.S.C. 390aa et seq.) is amended--
            (1) by redesignating sections 229 and 230 as sections 230 
        and 231; and
            (2) by inserting after section 228 the following:

``SEC. 229. MEMORANDUM OF UNDERSTANDING.

    ``The Secretary, the Secretary of the Treasury, and the Secretary 
of Agriculture shall enter into a memorandum of understanding or other 
appropriate instrument to permit the Secretary, notwithstanding section 
6103 of the Internal Revenue Code of 1986, to have access to and use of 
available information collected or maintained by the Department of the 
Treasury and the Department of Agriculture that would aid enforcement 
of the ownership and pricing limitations of Federal reclamation law.''.

   TITLE II--TERMINATION OF THE UNIFORMED SERVICES UNIVERSITY OF THE 
                            HEALTH SCIENCES

SECTION 201. TERMINATION.

    (a) In General.--The Uniformed Services University of the Health 
Sciences is terminated.
    (b) Conforming Amendments.--
            (1) Chapter 104 of title 10, United States Code, is 
        repealed.
            (2) The table of chapters at the beginning of subtitle A of 
        such title, and at the beginning of part III of such subtitle, 
        are each amended by striking out the item relating to chapter 
        104.
    (c) Effective Dates.--
            (1) Termination.--The termination of the Uniformed Services 
        University of the Health Sciences under subsection (a)(1) shall 
        take effect on the day after the date of the graduation from 
        the university of the last class of students that enrolled in 
        such university on or before the date of the enactment of this 
        Act.
            (2) Amendments.--The amendments made by subsection (a)(2) 
        shall take effect on the date of the enactment of this Act, 
        except that the provisions of chapter 104 of title 10, United 
        States Code, as in effect on the day before such date, shall 
        continue to apply with respect to the Uniformed Services 
        University of the Health Sciences until the termination of the 
        university under this section.

 TITLE III--TERMINATION OF PRODUCTION UNDER THE D5 SUBMARINE-LAUNCHED 
                            MISSILE PROGRAM

SECTION 301. PRODUCTION TERMINATION.

    (a) Termination of Program.--The Secretary of Defense shall 
terminate production of D5 submarine-launched ballistic missiles under 
the D5 submarine-launched ballistic missile program.
    (b) Payment of Termination Costs.--Funds available on or after the 
date of the enactment of this Act for obligation for the D5 submarine-
launched ballistic missile program may be obligated for production 
under that program only for payment of the costs associated with the 
termination of production under this Act.

SEC. 302. CURRENT PROGRAM ACTIVITIES.

    Nothing in this legislation shall be construed to prohibit or 
otherwise affect the availability of funds for the following:
            (1) Production of D5 submarine-launched ballistic missiles 
        in production on the date of the enactment of this Act.
            (2) Maintenance after the date of the enactment of this Act 
        of the arsenal of D5 submarine-launched ballistic missiles in 
        existence on such date, including the missiles described in 
        paragraph (1).
Example Output: Deficit Reduction Act of 2003 - Irrigation Subsidy Reduction Act of 2001 (sic) - Amends the Reclamation Reform Act of 1982 to direct the Secretary of the Interior, for each parcel of land to which irrigation water is delivered or proposed to be delivered, to identify a single individual or legal entity as the owner, lessee, or operator.Allows irrigation water to be delivered at less than the normal per-acre cost to either: (1) a qualified recipient that reports gross farm income from a single farm operation in excess of $500,000 per taxable year; or (2) a limited recipient that received such water on or before October 1, 1981, and that reports gross farm income in excess of such amount.Requires lessees (currently, only owners and operators) of an irrigation district to furnish such district a certification of compliance with the Act. Allows the Secretary to require a lessee or operator to submit for examination a copy of a tax return for any taxable year in which the single farm operation of the lessee or operator received irrigation water at less than full cost.Repeals a provision exempting from Federal reclamation ownership and cost pricing limitations district lands held in trust for a beneficiary or beneficiaries whose interests in the lands served do not exceed such limitations.Directs the Secretaries of the Interior, the Treasury, and Agriculture to enter into a memorandum of understanding to permit the Secretary of the Interior to have access to and use available information collected or maintained by either the Department of the Treasury or Agriculture that would aid in enforcement of the ownership and pricing limitations of Federal reclamation law.Terminates the Uniformed Services University of Health Science.Requires the Secretary of Defense to terminate production of D5 submarine-launched ballistic missiles under the D5 submarine-launched ballistic missile program.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Landowners Equal Treatment Act of 
1999''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds and declares the following:
            (1) The Secretary of the Interior, through the United 
        States Fish and Wildlife Service, recently demanded and 
        received compensation for the loss of use of federally owned 
        property resulting from constructive use of the property for 
        other public purposes, in an amount of approximately 
        $26,000,000.
            (2) The Secretary of Transportation has promulgated a 
        regulation allowing for compensation of Federal agencies for 
        the lost use of agency property for public purposes, through a 
        definition of the term ``constructive use'' that includes off-
        site impacts of Federal agency actions on federally owned 
        property.
            (3) The Federal Government enjoys no right under the 
        Constitution to compensation for use of Federal agency property 
        for other public purposes, while the rights of private persons 
        to be compensated for the taking of their property by the 
        Government for a public purpose is a fundamental right 
        protected by the Fifth and Fourteenth Amendments to the 
        Constitution.
            (4) Private property owners should be compensated in a 
        manner that is at least as equitable as the compensation 
        afforded to Federal agencies when their property is used or 
        constructively used for other public purposes.
            (5) Fair and equitable treatment of private property owners 
        will increase the willingness of private property owners to 
        provide habitat for wildlife and plants protected under the 
        Endangered Species Act of 1973 (16 U.S.C. 1531 et seq.).
    (b) Purpose.--The purpose of this Act is to increase the efforts of 
private property owners to protect and restore habitat for wildlife, by 
ensuring that their constitutional and legal property rights will be 
honored, respected, and protected in the implementation of the 
Endangered Species Act of 1973.

SEC. 3. MINIMIZING IMPACTS ON PRIVATE PROPERTY.

    The Endangered Species Act of 1973 (16 U.S.C. 1531 et seq.) is 
amended by adding at the end the following new section:

                ``minimizing impacts on private property

    ``Sec. 19. (a) In General.--In implementing this Act, the head of 
an agency shall make every possible effort to avoid, minimize, or 
mitigate impacts on non-Federal property that result in Federal use of 
the property as a direct result of the action of the agency head under 
this Act or in furtherance of the purposes of this Act. An agency shall 
not take action that results in a Federal use of non-Federal property 
under this Act unless the agency--
            ``(1) obtains the written permission of its owner;
            ``(2) negotiates a voluntary agreement authorizing that 
        use; or
            ``(3) pays compensation in accordance with this section.
    ``(b) Compensation for Federal Use of Non-Federal Property.--An 
agency that takes action under this Act or in furtherance of the 
purposes of this Act that results in a Federal use of non-Federal 
property or any portion of non-Federal property without the written 
consent of the owner of the property shall compensate the owner for the 
fair market value of the Federal use of the property or portion. 
Compensation paid shall reflect the duration of the Federal use as 
necessary to achieve the purposes of this Act.
    ``(c) Request of Owner.--An owner of non-Federal property seeking 
compensation under this section shall make a written request for 
compensation to the agency implementing the agency action resulting in 
the Federal use of property. The request shall, at a minimum, identify 
the affected portion of the property, the nature of the Federal use of 
non-Federal property for which the compensation is sought, and the 
amount of compensation sought.
    ``(d) Negotiations.--The agency may negotiate with the owner to 
reach agreement on the amount of the compensation under this section, 
the terms of any agreement for payment, and the terms of any Federal 
use of non-Federal property for which compensation is paid. If such an 
agreement is reached, the agency shall within 6 months pay the owner 
the amount agreed upon. An agreement under this section may include a 
transfer of title or an agreement to limit the period of time of the 
Federal use of non-Federal property.
    ``(e) Choice of Remedies.--If, not later than 180 days after the 
written request is made, the parties have not reached an agreement on 
compensation, the owner of the property may elect binding arbitration 
or seek compensation due under this section in a civil action.
    ``(f) Arbitration.--The procedures that govern the arbitration 
shall, as nearly as practicable, be those established under title 9, 
United States Code, for arbitration proceedings to which that title 
applies. An award made in such arbitration shall include a reasonable 
attorney's fee and other arbitration costs, including appraisal fees. 
The agency shall promptly pay any award made to the owner.
    ``(g) Civil Actions.--A civil action to enforce this section may be 
filed under section 11(g). An owner who prevails in a civil action 
against the agency pursuant to this section shall be entitled to, and 
the agency shall be liable for, the amount of compensation awarded plus 
reasonable attorney's fees and other litigation costs, including 
appraisal fees. The court shall award interest on the amount of any 
compensation from the time of the Federal use of non-Federal property.
    ``(h) Source of Payments.--Any payment made under this section to 
an owner of property and any judgment obtained by an owner of property 
in a civil action under this section shall, notwithstanding any other 
provision of law, be made from the annual appropriation of the agency 
that took the agency action giving rise to the payment or civil action. 
If the agency action resulted from a requirement imposed by another 
agency, then the agency making the payment or satisfying the judgment 
may seek partial or complete reimbursement from the appropriated funds 
of the other agency. For this purpose, the head of the agency concerned 
may transfer or reprogram any appropriated funds available to the 
agency. If insufficient funds exist for the payment or to satisfy the 
judgment, it shall be the duty of the head of the agency to seek the 
appropriation of such funds for the next fiscal year.
    ``(i) Availability of Appropriations.--Notwithstanding any other 
provision of law, any obligation of the United States to make any 
payment under this section shall be subject to the availability of 
appropriations.
    ``(j) Duty of Notice to Owners.--An agency may not take any action 
that is a Federal use of non-Federal property unless the agency has 
given 30 days notice to each owner of the property directly affected 
explaining their rights under this section and either obtaining their 
permission for the Federal use or providing the procedures for 
obtaining any compensation that may be available under this section.
    ``(k) Rules of Construction.--The following rules of construction 
shall apply to this Act:
            ``(1) Other rights preserved.--Nothing in this Act shall be 
        construed to limit any right to compensation that exists under 
        the Constitution or under other laws.
            ``(2) Extent of federal authority.--Payment of compensation 
        under this section (other than when property is bought by the 
        Federal Government at the option of the owner) shall not confer 
        any rights on the Federal Government other than the Federal use 
        of non-Federal property agreed to so that the agency action may 
        achieve the species conservation purposes of this Act.
    ``(l) Definitions.--For the purposes of this section:
            ``(1) Agency.--The term `agency' has the meaning given that 
        term in section 551 of title 5, United States Code.
            ``(2) Federal use.--(A) The term `Federal use' means--
                    ``(i) any action under this Act to--
                            ``(I) permanently incorporate non-Federal 
                        property into a Federal facility;
                            ``(II) place non-Federal property under the 
                        control of the Secretary; or
                            ``(III) temporarily occupy non-Federal 
                        property in a manner that is adverse to the 
                        constitutional right of the owner of the 
                        property against taking of the property by the 
                        Federal Government; and
                    ``(ii) any constructive use of non-Federal 
                property.
            ``(B) In this paragraph the term `constructive use' means 
        any action described in subparagraph (C) taken under this Act 
        that results in--
                    ``(i) substantial diminution in the normal or 
                reasonably expected uses of non-Federal property;
                    ``(ii) a reduction in the fair market value of non-
                Federal property of 25 percent or more; or
                    ``(iii) in the case of the right to receive water, 
                any diminution in the quantity of water received or 
                available for use.
            ``(C) The actions referred to in subparagraph (B) are the 
        following:
                    ``(i) The imposition or enforcement of a 
                prohibition of use of non-Federal property the purpose 
                of which is to provide or retain habitat for any 
                species of wildlife or plant determined to be an 
                endangered species or threatened species.
                    ``(ii) A designation of non-Federal property as 
                critical habitat under this Act.
                    ``(iii) The denial of a permit under section 10 
                that results in the loss of the ability to use non-
                Federal property in order to provide habitat for 
                wildlife or plants.
                    ``(iv) An agency action pursuant to a reasonable 
                and prudent alternative suggested by the Secretary 
                under section 7, that would cause an agency to restrict 
                the use of non-Federal property.
                    ``(v) The imposition by any governmental entity of 
                a limitation or restriction on an otherwise permissible 
                use of non-Federal property by the owner of the 
                property, as a condition of a Federal agency providing 
                any land, money, permit, or other benefit to the 
                governmental entity, if imposition of the limitation or 
                restriction by the agency directly would constitute a 
                Federal use of non-Federal property under the other 
                provisions of this paragraph, unless the governmental 
                entity has some other legal basis for imposing the 
                limitation or restriction.
            ``(3) Fair market value.--The term `fair market value' 
        means the most probable price at which property or a right to 
        use property would change hands, in a competitive and open 
        market under all conditions requisite to fair sale, between a 
        willing buyer and willing seller, neither being under any 
        compulsion to buy or sell and both having reasonable knowledge 
        of relevant facts, and without regard to the presence of any 
        species protected under this Act. With respect to a right to 
        use property, fair market value shall be determined on or 
        immediately before the exercise of the right.
            ``(4) Law of the state.--The term `law of the State' 
        includes the law of a political subdivision of a State.
            ``(5) Non-federal property.--The term `non-Federal 
        property' means property which is owned by a person other than 
        any Federal entity of government.
            ``(6) Property.--The term `property' means land, an 
        interest in land, the right to use or receive water, and any 
        personal property, as defined under the law of the State.''.
Example Output: Landowners Equal Treatment Act of 1999 - Amends the Endangered Species Act of 1973 to require the head of an agency to make every possible effort to avoid, minimize, or mitigate impacts on non-Federal property that result from Federal use of the property (including constructive use) as a direct result of an agency action under such Act (including actions to provide or retain habitat for endangered or threatened species or to designate non-Federal property as critical habitat).  Prohibits an agency from taking action under such Act that results in a Federal use of non-Federal property unless it: (1) obtains the landowner's permission; (2) negotiates a voluntary agreement authorizing such use; or (3) compensates the landowner for the fair market value of the Federal use.  Sets forth provisions governing landowner requests for compensation, compensation negotiations, arbitration or civil actions to resolve compensation disagreements, and payment of compensation from an agency's annual appropriations. 
Prohibits an agency from taking any action that is a Federal use of non-Federal property unless it has given 30 days notice to each property owner directly affected explaining their rights and either obtaining their permission or providing procedures for obtaining compensation.

Example Input: SECTION 1. SMALL BUSINESS TAX INCENTIVES.

    (a) Increase in Section 179 Expensing.--
            (1) Increase in dollar limitation made permanent.--
        Paragraph (1) of section 179(b) of the Internal Revenue Code of 
        1986 (relating to dollar limitation) is amended by striking 
        ``$25,000 ($100,000 in the case of taxable years beginning 
        after 2002 and before 2008)'' and inserting ``$100,000''.
            (2) Increase in threshold for reduction of dollar 
        limitation.--Paragraph (2) of section 179(b) of such Code 
        (relating to reduction in limitation) is amended by striking 
        ``$200,000 ($400,000 in the case of taxable years beginning 
        after 2002 and before 2008)'' and inserting ``$500,000''.
            (3) Inflation adjustment.--Paragraph (5) of section 179(b) 
        of such Code (relating to inflations adjustments) is amended to 
        read as follows:
            ``(5) Inflation adjustments.--
                    ``(A) Dollar limitation.--In the case of any 
                taxable year beginning in a calendar year after 2005, 
                the $100,000 amount in paragraph (1) shall be increased 
                by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment under 
                        section 1(f)(3) for the calendar year in which 
                        the taxable year begins determined by 
                        substituting `calendar year 2002' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                    ``(B) Phaseout amount.--In the case of any taxable 
                year beginning in a calendar year after 2006, the 
                $500,000 amount in paragraph (2) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment under 
                        section 1(f)(3) for the calendar year in which 
                        the taxable year begins determined by 
                        substituting `calendar year 2005' for `calendar 
                        year 1992' in subparagraph (B) thereof.
                    ``(C) Rounding.--
                            ``(i) Dollar limitation.--If the amount in 
                        paragraph (1) as increased under subparagraph 
                        (A) is not a multiple of $1,000, such amount 
                        shall be rounded to the nearest multiple of 
                        $1,000.
                            ``(ii) Phaseout amount.--If the amount in 
                        paragraph (2) as increased under subparagraph 
                        (B) is not a multiple of $10,000, such amount 
                        shall be rounded to the nearest multiple of 
                        $10,000.''.
            (4) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after December 31, 2005.
    (b) Work Opportunity Credit, Welfare-to-Work Credit, and Research 
Credit Allowed Against Alternative Minimum Tax.--
            (1) In general.--Subparagraph (B) of section 38(c)(4) of 
        the Internal Revenue Code of 1986 is amended by striking the 
        period at the end of clause (ii)(II) and inserting a comma and 
        by adding at the end the following new clauses:
                            ``(iii) the credit determined under section 
                        51,
                            ``(iv) the credit determined under section 
                        51A, and
                            ``(v) the credit determined under section 
                        41.''.
            (2) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after December 31, 2005.

SEC. 2. STANDARD HOME OFFICE DEDUCTION.

    (a) In General.--Subsection (c) of section 280A of the Internal 
Revenue Code of 1986 (relating to disallowance of certain expenses in 
connection with business use of home, rental of vacation homes, etc.) 
is amended by adding at the end the following new paragraph:
            ``(7) Standard home office deduction.--If the taxpayer 
        elects (at such time and in such form and manner as the 
        Secretary may prescribe) to have this paragraph apply for any 
        taxable year, in the case of a use described in paragraph (1), 
        (2), or (4), and in the case of a use described in paragraph 
        (3) where the dwelling unit is used by the taxpayer during the 
        taxable year as a residence--
                    ``(A) there shall be allowed as a deduction an 
                amount equal to $2,500, and
                    ``(B) no deduction otherwise allowable under this 
                chapter shall be allowed with respect to such use.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.

SEC. 3. MINIMUM WAGE PROVISIONS.

    (a) Exemption for Small Employers.--
            (1) In general.--Section 6 of the Fair Labor Standards Act 
        of 1938 (29 U.S.C. 206) is amended--
                    (A) in subsection (a), by inserting after ``Every 
                employer'' the following: ``who employs ten or more 
                employees''; and
                    (B) in subsection (b), by inserting after ``Every 
                employer'' the following: ``who employs ten or more 
                employees''.
            (2) Effective date.--The amendments made by this subsection 
        shall apply beginning October 1, 2006.
    (b) Phased Increase.--Section 6(a) of such Act (29 U.S.C. 206(a)) 
is amended by striking paragraph (1) and inserting the following new 
paragraph:
            ``(1) except as otherwise provided in this section, not 
        less than $5.15 an hour through the period ending September 30, 
        2006, not less than $5.50 an hour during the year beginning 
        October 1, 2006, not less than $6.00 an hour during the year 
        beginning October 1, 2007, and not less than $6.50 an hour 
        beginning October 1, 2008;''.

SEC. 4. INCREASED EXEMPTION FOR ANNUAL GROSS VOLUME OF SALES MADE OR 
              BUSINESS DONE BY AN ENTERPRISE.

    Section 3(s)(1)(A)(ii) of the Fair Labor Standards Act of 1938 (29 
U.S.C. 203(s)(1)(A)(ii)) is amended to read as follows:
                    ``(ii) is an enterprise whose gross volume of sales 
                made or business done during the taxable year 
                (exclusive of excise taxes at the retail level that are 
                separately stated) is not less than $500,000 in the 
                case of taxable years ending before October 1, 2006, 
                not less than $650,000 in the case of taxable years 
                ending during the year beginning October 1, 2006, not 
                less than $800,000 in the case of taxable years ending 
                during the year beginning October 1, 2007, and not less 
                than $1,000,000 in the case of taxable years ending 
                after September 30, 2008;''.

SEC. 5. EARNED INCOME EXCLUSION UNDER THE SSI PROGRAM.

    (a) In General.--Section 1612(b) of the Social Security Act (42 
U.S.C. 1382a(b)) is amended--
            (1) by striking ``and'' at the end of paragraph (22);
            (2) by striking the period at the end of paragraph (23) and 
        inserting ``; and''; and
            (3) by adding at the end the following:
            ``(24)(A) if such individual does not have an eligible 
        spouse, the amount (if any) by which the minimum wage rate in 
        effect for the month under section 6 of the Fair Labor 
        Standards Act of 1938 multiplied by the number of hours for 
        which such individual is gainfully employed during the month 
        exceeds the total amount of earned income of such individual 
        excluded by the preceding provisions of this subsection for the 
        month; or
            ``(B) if such individual has an eligible spouse, the amount 
        (if any) by which the minimum wage rate in effect for the month 
        under section 6 of the Fair Labor Standards Act of 1938 
        multiplied by the total number of hours for which such 
        individual and such spouse are gainfully employed during the 
        month exceeds the total amount of earned income of such 
        individual and such spouse excluded by the preceding provisions 
        of this subsection for the month.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect on October 1, 2006, and shall apply to benefits for months 
beginning on or after such date.
Example Output:
Amends the Internal Revenue Code to make permanent the increased expensing allowance ($100,000) for depreciable business property. Increases to $500,000 the income threshold for reducing the expensing allowance and makes such threshold amount permanent. Provides for an inflation adjustment to the allowance and the threshold.

Allows a credit against alternative minimum tax liability for the work opportunity tax credit, the welfare to work tax credit, and the tax credit for increasing research activities.

Provides for a minimum standard tax deduction of $2,500 for expenses for the business use of a home.

Amends the Fair Labor Standards Act of 1938 to: (1) exempt from minimum wage requirements employers with less than ten employees; (2) increase the minimum wage to $5.50 beginning October 1, 2006, $6.00 beginning October 1, 2007, and $6.50 beginning October 1, 2008; and (3) phase in an increase in the gross volume of sales amount applicable to the small business exemption from minimum wage requirements.

Amends title XVI (Supplemental Security Income) of the Social Security Act to exclude from income determinations under the supplemental security income programs minimum wage income that exceeds certain earned income.