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, ETC.

    (a) Short Title.--This Act may be cited as the ``Powering American 
Jobs Act of 2014''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title, etc.
Sec. 2. Extension and modification of credit for nonbusiness energy 
                            property.
Sec. 3. Extension of excise tax credits relating to certain fuels.
Sec. 4. Extension of credit for alternative fuel vehicle refueling 
                            property.
Sec. 5. Extension of incentives for biodiesel and renewable diesel.
Sec. 6. Equalization of excise tax on liquefied natural gas and 
                            liquefied petroleum gas.

SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY 
              PROPERTY.

    (a) In General.--Paragraph (2) of section 25C(g) is amended by 
striking ``December 31, 2013'' and inserting ``December 31, 2015''.
    (b) Updated Energy Star Requirements for Windows, Doors, Skylights, 
and Roofing.--
            (1) In general.--Paragraph (1) of section 25C(c) is amended 
        by striking ``which meets'' and all that follows through 
        ``requirements)''.
            (2) Energy efficient building envelope component.--
        Subsection (c) of section 25C is amended by redesignating 
        paragraphs (2) and (3) as paragraphs (3) and (4), respectively, 
        and by inserting after paragraph (1) the following new 
        paragraph:
            ``(2) Energy efficient building envelope component.--The 
        term `energy efficient building envelope component' means a 
        building envelope component which meets--
                    ``(A) applicable Energy Star program requirements, 
                in the case of a roof or roof products,
                    ``(B) version 6.0 Energy Star program requirements, 
                in the case of an exterior window, a skylight, or an 
                exterior door, and
                    ``(C) the prescriptive criteria for such component 
                established by the 2009 International Energy 
                Conservation Code, as such Code (including supplements) 
                is in effect on the date of the enactment of the 
                American Recovery and Reinvestment Tax Act of 2009, in 
                the case of any other component.''.
            (3) Conforming amendment.--Subparagraph (D) of section 
        25C(c)(3), as so redesignated, is amended to read as follows:
                    ``(D) any roof or roof products which are installed 
                on a dwelling unit and are specifically and primarily 
                designed to reduce the heat gain of such dwelling 
                unit.''.
    (c) Separate Standards for Tankless and Storage Water Heaters.--
Subparagraph (D) of section 25C(d)(3) is amended by striking ``which 
has either'' and all that follows and inserting ``which has--
                            ``(i) in the case of a natural gas, 
                        propane, or oil storage water heater, an energy 
                        factor of at least 0.80 or a thermal efficiency 
                        of at least 90 percent,
                            ``(ii) in the case of an electric heat pump 
                        storage water heater, an energy factor of at 
                        least 2.0,
                            ``(iii) effective April 16, 2015, in the 
                        case of a natural gas, propane, or oil storage 
                        water heater, with a rated BTU input of no more 
                        than 75,000 BTU/hr, an energy factor of at 
                        least 0.80 or, with a rated BTU input greater 
                        than 75,000 BTU/hr, a thermal efficiency of at 
                        least 90 percent,
                            ``(iv) effective April 16, 2015, in the 
                        case of an electric heat pump storage water 
                        heater, with a water storage capacity equal to 
                        or less than 55 gallons, an energy factor of at 
                        least 2.0 or, with a water storage capacity 
                        equal to or greater than 55 gallons, an energy 
                        factor of at least 2.2, and
                            ``(v) in the case of any other water 
                        heater, an energy factor of at least 0.90 or a 
                        thermal efficiency of at least 90 percent, 
                        and''.
    (d) Modification of Testing Standards for Biomass Stoves.--
Subparagraph (E) of section 25C(d)(3) is amended by inserting before 
the period the following: ``, when tested using the higher heating 
value of the fuel and in accordance with the Canadian Standards 
Administration B415.1 test protocol''.
    (e) Modifications to Residential Energy Property Expenditures.--
            (1) Qualified natural gas, propane, or oil furnaces or hot 
        water boilers.--Paragraph (4) of section 25C(d) is amended to 
        read as follows:
            ``(4) Qualified natural gas, propane, or oil furnace or hot 
        water boiler.--The term `qualified natural gas, propane, or oil 
        furnace or hot water boiler' means--
                    ``(A) a natural gas or propane furnace which 
                achieves an annual fuel utilization efficiency rate of 
                not less than 95,
                    ``(B) a natural gas or propane hot water boiler 
                which achieves an annual fuel utilization efficiency 
                rate of not less than 90, and
                    ``(C) an oil furnace or hot water boiler which--
                            ``(i) achieves an annual fuel utilization 
                        efficiency rate of not less than 87, and
                            ``(ii)(I) in the case of a hot water 
                        boiler, is installed with an indirect water 
                        heater, and
                            ``(II) in the case of a furnace, is 
                        installed with an electronically commutated 
                        blower motor.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2013.

SEC. 3. EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN FUELS.

    (a) Excise Tax Credits and Outlay Payments for Biodiesel and 
Renewable Diesel Fuel Mixtures.--
            (1) Paragraph (6) of section 6426(c) is amended by striking 
        ``December 31, 2013'' and inserting ``December 31, 2015''.
            (2) Subparagraph (B) of section 6427(e)(6) is amended by 
        striking ``December 31, 2013'' and inserting ``December 31, 
        2015''.
    (b) Extension of Alternative Fuels Excise Tax Credits.--
            (1) In general.--Sections 6426(d)(5) and 6426(e)(3) are 
        each amended by striking ``December 31, 2013'' and inserting 
        ``December 31, 2015''.
            (2) Outlay payments for alternative fuels.--Subparagraph 
        (C) of section 6427(e)(6) is amended by striking ``December 31, 
        2013'' and inserting ``December 31, 2015''.
    (c) Extension of Alternative Fuels Excise Tax Credits Relating to 
Liquefied Hydrogen.--
            (1) In general.--Sections 6426(d)(5) and 6426(e)(3), as 
        amended by subsection (b), are each amended by striking 
        ``(September 30, 2014 in the case of any sale or use involving 
        liquefied hydrogen)''.
            (2) Outlay payments for alternative fuels.--Paragraph (6) 
        of section 6427(e) is amended--
                    (A) by striking ``except as provided in 
                subparagraph (D), any'' in subparagraph (C), as amended 
                by this Act, and inserting ``any'',
                    (B) by striking the comma at the end of 
                subparagraph (C) and inserting ``, and'', and
                    (C) by striking subparagraph (D) and redesignating 
                subparagraph (E) as subparagraph (D).
    (d) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to fuel sold or 
        used after December 31, 2013.
            (2) Liquefied hydrogen.--The amendments made by subsection 
        (c) shall apply to fuels sold or used after September 30, 2014.
    (e) Special Rule for Certain Periods During 2014.--Notwithstanding 
any other provision of law, in the case of--
            (1) any biodiesel mixture credit properly determined under 
        section 6426(c) of the Internal Revenue Code of 1986 for 
        periods after December 31, 2013, and before the date of the 
        enactment of this Act, and
            (2) any alternative fuel credit properly determined under 
        section 6426(d) of such Code for such periods,
such credit shall be allowed, and any refund or payment attributable to 
such credit (including any payment under section 6427(e) of such Code) 
shall be made, only in such manner as the Secretary of the Treasury (or 
the Secretary's delegate) shall provide. Such Secretary shall issue 
guidance within 30 days after the date of the enactment of this Act 
providing for a one-time submission of claims covering periods 
described in the preceding sentence. Such guidance shall provide for a 
180-day period for the submission of such claims (in such manner as 
prescribed by such Secretary) to begin not later than 30 days after 
such guidance is issued. Such claims shall be paid by such Secretary 
not later than 60 days after receipt. If such Secretary has not paid 
pursuant to a claim filed under this subsection within 60 days after 
the date of the filing of such claim, the claim shall be paid with 
interest from such date determined by using the overpayment rate and 
method under section 6621 of such Code.

SEC. 4. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING 
              PROPERTY.

    (a) In General.--Subsection (g) of section 30C is amended by 
striking ``placed in service'' and all that follows and inserting 
``placed in service after December 31, 2015.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2013.

SEC. 5. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.

    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
Subsection (g) of section 40A is amended by striking ``December 31, 
2013'' and inserting ``December 31, 2015''.
    (b) Effective Date.--The amendment made by this section shall apply 
to fuel sold or used after December 31, 2013.

SEC. 6. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NATURAL GAS AND 
              LIQUEFIED PETROLEUM GAS.

    (a) Liquefied Petroleum Gas.--
            (1) In general.--Subparagraph (B) of section 4041(a)(2) of 
        the Internal Revenue Code of 1986 is amended by striking 
        ``and'' at the end of clause (i), by redesignating clause (ii) 
        as clause (iii), and by inserting after clause (i) the 
        following new clause:
                            ``(ii) in the case of liquefied petroleum 
                        gas, 18.3 cents per energy equivalent of a 
                        gallon of gasoline, and''.
            (2) Energy equivalent of a gallon of gasoline.--Paragraph 
        (2) of section 4041(a) of the Internal Revenue Code of 1986 is 
        amended by adding at the end the following:
                    ``(C) Energy equivalent of a gallon of gasoline.--
                For purposes of this paragraph, the term `energy 
                equivalent of a gallon of gasoline' means, with respect 
                to a liquefied petroleum gas fuel, the amount of such 
                fuel having a Btu content of 115,400 (lower heating 
                value).''.
    (b) Liquefied Natural Gas.--
            (1) In general.--Subparagraph (B) of section 4041(a)(2) of 
        the Internal Revenue Code of 1986, as amended by subsection 
        (a)(1), is amended by striking ``and'' at the end of clause 
        (ii), by striking the period at the end of clause (iii) and 
        inserting ``, and'' and by inserting after clause (iii) the 
        following new clause:
                            ``(iv) in the case of liquefied natural 
                        gas, 24.3 cents per energy equivalent of a 
                        gallon of diesel.''.
            (2) Energy equivalent of a gallon of diesel.--Paragraph (2) 
        of section 4041(a) of the Internal Revenue Code of 1986, as 
        amended by subsection (a)(2), is amended by adding at the end 
        the following:
                    ``(D) Energy equivalent of a gallon of diesel.--For 
                purposes of this paragraph, the term `energy equivalent 
                of a gallon of diesel' means, with respect to a 
                liquefied natural gas fuel, the amount of such fuel 
                having a Btu content of 128,700 (lower heating 
                value).''.
            (3) Conforming amendments.--Section 4041(a)(2)(B)(iv) of 
        the Internal Revenue Code of 1986, as redesignated by 
        subsection (a)(1) and paragraph (1), is amended--
                    (A) by striking ``liquefied natural gas,'', and
                    (B) by striking ``peat), and'' and inserting 
                ``peat) and''.
    (c) Effective Date.--The amendments made by this section shall 
apply to any sale or use of fuel after September 30, 2014.
[A]: Powering American Jobs Act of 2014 - Amends the Internal Revenue Code to extend through 2015: (1) the tax credit for nonbusiness energy efficient improvements; (2) excise tax credits and payments for alternative fuels, biodiesel and renewable diesel fuel mixtures, and alternative fuels relating to liquefied hydrogen; (3) the tax credit for alternative fuel vehicle refueling property expenditures; and (4) the income tax credit for biodiesel and renewable fuels. Equalizes the excise tax rate for liquefied natural gas and liquefied petroleum gas. Modifies energy efficiency standards for windows, doors, skylights, roofing, water heaters, biomass stoves, and furnaces or hot water boilers. 


[Q]: SECTION 1. NATIONAL GUARD OPERATION ABOUT FACE TO PROVIDE LIFE-SKILLS 
              FOR AT RISK YOUTH.

    (a) Chapter 5 of title 32, United States Code, is amended by adding 
at the end the following new section:
``Sec. 510. National Guard operation about face to provide life-skills 
              for at-risk youth
    ``(a) Program Authority and Purpose.--The Secretary of Defense, 
through the Chief, National Guard Bureau, may use the National Guard to 
conduct an at-risk youth life skills program to be known as `National 
Guard Operation About Face', which shall be a community based outreach 
program for at-risk youth, which shall include after-school and summer 
classes to provide academic skills, computer literacy, employability 
skills, life-coping skills, and communication skills supplemented with 
work experience activities to create vibrant communities that foster 
economic opportunity and encourage life-long learning.
    ``(b) Conduct of the Program.--(1) The Secretary of Defense shall 
provide for the conduct of the National Guard Operation About Face in 
such States as the Secretary considers to be appropriate.
    ``(2) The Secretary shall carry out the National Guard Operation 
About Face using--
            ``(A) funds appropriated directly to the Secretary of 
        Defense for the program; and
            ``(B) nondefense funds made available or transferred to the 
        Secretary of Defense by other Federal agencies to support the 
        program.
    ``(3) For purposes of a transfer under paragraph (2)(B), 
administration of the National Guard Operation About Face is a good or 
service for which an agency agreement may be entered into under section 
1535 of title 31, United States Code.
    ``(c) Program Agreements.--(1) To carry out the National Guard 
Operation About Face in a State, the Secretary of Defense shall enter 
into an agreement with the Governor of the State, or in the case of the 
District of Columbia National Guard, with the commanding general of the 
District of Columbia National, under which the Governor or the 
commanding general will establish, organize, and administer the 
National Guard Operation About Face in the State.
    ``(2) The agreement may provide for the Secretary to provide funds 
to the State for civilian personnel costs attributable to the use of 
civilian employees of the National Guard in the conduct of the National 
Guard Operation About Face.
    ``(d) Persons Eligible To Participate in Program.--Any at risk 
youth may participate in the National Guard Operation About Face. The 
Secretary of Defense shall prescribe the standards and procedures for 
selecting participants from among at risk youth.
    ``(e) Authorized Benefits for Participants.--To the extent provided 
in an agreement entered into in accordance with subsection (c):
            ``(1) Any funds made available or transferred to the 
        Secretary of Defense by other Federal agencies under section 
        (b)(2)(B) of this section may be used to provide a stipend to 
        participants for the work experience portion of the National 
        Guard Operation About Face:
                    ``(A) For the original purpose for which the funds 
                were appropriated and in accordance with the 
                regulations of the Federal agency from which the funds 
                were made available or transferred.
                    ``(B) For the purpose for which defense funds are 
                appropriated and in accordance with the regulations 
                prescribed by the Secretary of Defense for the National 
                Guard Operation About Face.
                    ``(C) In the case of a conflict between the 
                regulations described in paragraph (A) and (B), the 
                regulations of the Federal agency from which the funds 
                were made available or transferred shall apply.
            ``(2) A participant in the national Guard Operation About 
        Face may receive the following additional benefits in 
        connection with the program:
                    ``(A) Light refreshments.
                    ``(B) Transportation.
                    ``(C) Supplies.
                    ``(D) Services.
    ``(f) Program Personnel.--Personnel of the National Guard of a 
State in which the National Guard Operation About Face is conducted may 
serve on full-time National Guard duty for the purpose of providing 
managerial, administrative, training, or supporting services for the 
program.
    ``(g) Equipment and Facilities.--Equipment and facilities of the 
National Guard, including military property of the United States issued 
to the National Guard, may be used in carrying out the National Guard 
Operation About Face.
    ``(h) Supplemental Resources.--To carry out the National Guard 
Operation About Face in a State, the Governor of the State or, in the 
case of the District of Columbia, the commanding general of the 
District of Columbia National Guard, may supplement funds made 
available under the program out of other resources (including gifts) 
available to the Governor or the commanding general. The Governor or 
the commanding Federal may accept, use, and dispose of gifts or 
donations of money, other property or services for the National Guard 
Operation About Face.
    ``(i) Definitions.--In this section:
            ``(1) The term `State' includes the Commonwealth of Puerto 
        Rico, the territories, and the District of Columbia.
            ``(2) The term `at-risk youth' has the same meaning given 
        that term in section 1432 of the Elementary and Secondary 
        Education Act of 1965 (20 U.S.C. 6472.''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
such chapter is amended by adding at the end the following new item:

``510. National Guard operation about face to provide life-skills for 
                            at-risk youth.''.
[A]: Authorizes the Secretary of Defense, through the Chief, National Guard Bureau, to use the National Guard to conduct an at-risk youth life skills program to be known as "National Guard Operation About Face." Requires such program to: (1) be a community-based outreach program for at-risk youth; and (2) include after-school and summer classes to provide academic skills, computer literacy, employability skills, life-coping skills, and communication skills supplemented with work experience activities. Requires agreements with State governors and the commanding general of the District of Columbia National Guard to carry out the program. Directs the Secretary to prescribe standards and procedures for selecting program participants from at risk youth. Authorizes the use of State National Guard personnel, equipment, and facilities, as well as State supplemental resources, in support of such program.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Agricultural Credit Act of 1999''.

SEC. 2. DEFINITION OF DEBT FORGIVENESS.

    Section 343(a)(12)(B) of the Consolidated Farm and Rural 
Development Act (7 U.S.C. 1991(a)(12)(B)) is amended to read as 
follows:
                    ``(B) Exceptions.--The term `debt forgiveness' does 
                not include--
                            ``(i) consolidation, rescheduling, 
                        reamortization, or deferral of a loan;
                            ``(ii) a write-down during the lifetime of 
                        the borrower that is due to a financial problem 
                        of the borrower relating to a natural disaster 
                        or a medical condition of the borrower or an 
                        immediate family member of the borrower (or, in 
                        the case of a borrower that is an entity, a 
                        principal owner of the borrower or an immediate 
                        family member of such an owner); or
                            ``(iii) any write-down provided as a part 
                        of a resolution of a discrimination complaint 
                        against the Secretary.''.

SEC. 3. LOAN ELIGIBILITY FOR BORROWERS WITH PRIOR DEBT FORGIVENESS.

    Section 373(b) of the Consolidated Farm and Rural Development Act 
(7 U.S.C. 2008h(b)) is amended to read as follows:
    ``(b) Loans Prohibited for Certain Borrowers Who Have Received Debt 
Forgiveness.--
            ``(1) In general.--Except as provided in paragraph (2), the 
        Secretary may not make or guarantee a loan under subtitle A or 
        B to a borrower who, on more than 2 occasions, received debt 
        forgiveness on a loan made or guaranteed under this title.
            ``(2) Exceptions.--The Secretary may make a direct or 
        guaranteed farm operating loan for paying annual farm or ranch 
        operating expenses of a borrower who--
                    ``(A) was restructured with a write-down under 
                section 353; or
                    ``(B) is current on payments under a confirmed 
                reorganization plan under chapter 11, 12, or 13 of 
                title 11, United States Code.''.

SEC. 4. MARGIN REQUIREMENTS.

    (a) Eligibility for Farmer Program Loan Guarantees.--Section 
339(b)(3) of the Consolidated Farm and Rural Development Act (7 U.S.C. 
1989(b)(3)) is amended by striking ``, including expenses of replacing 
capital items (determined after taking into account depreciation of the 
items)''; and
    (b) Restructured Loan Valuation Determinations.--Section 
353(c)(3)(C) of such Act (7 U.S.C. 2001(c)(3)(C)) is amended by 
striking ``100 percent'' and inserting ``110 percent''.

SEC. 5. ALLOCATION OF CERTAIN FUNDS FOR SOCIALLY DISADVANTAGED FARMERS 
              AND RANCHERS.

    Section 355(c)(2) of the Consolidated Farm and Rural Development 
Act (7 U.S.C. 2003(c)(2)) is amended by striking ``shall be reallocated 
within such State'' and inserting ``in the first 10 months of the 
fiscal year may be pooled and reallocated for use of socially 
disadvantaged farmers and ranchers in other States as determined by the 
Secretary, in excess of the funds otherwise allocated in accordance 
with this section''.

SEC. 6. EXCEPTION TO TERM LIMITS ON OPERATING LOANS ONLY FOR DISASTERS 
              OR EMERGENCIES.

    (a) Direct Operating Loans.--Section 311(c) of the Consolidated 
Farm and Rural Development Act (7 U.S.C. 1941(c)) is amended--
            (1) in paragraph (1)--
                    (A) by striking ``Subject to paragraph (3), the'' 
                and inserting ``The'';
                    (B) in subparagraph (B), by striking ``or'';
                    (C) in subparagraph (C), by striking the period and 
                inserting ``; or''; and
                    (D) by adding at the end the following:
                    ``(D) is operating in an area which, during the 
                previous or current crop year--
                            ``(i) the Secretary finds has been affected 
                        by a natural disaster in the United States or 
                        by a major disaster or emergency designated by 
                        the President under the Disaster Relief and 
                        Emergency Assistance Act; or
                            ``(ii) has suffered from an economic 
                        emergency, as determined by the Secretary.''; 
                        and
            (2) by striking paragraph (3).
    (b) Guaranteed Operating Loans.--Section 319(b)(2) of such Act (7 
U.S.C. 1949(b)(2)) is amended to read as follows:
            ``(2) Disasters and emergencies.--A farmer or rancher shall 
        be eligible to receive a guaranteed operating loan under this 
        subtitle if the borrower is operating in an area which, during 
        the preceding or current crop year--
                    ``(A) the Secretary finds has been affected by a 
                natural disaster in the United States or by a major 
                disaster or emergency designated by the President under 
                the Disaster Relief and Emergency Assistance Act; or
                    ``(B) has suffered from an economic emergency, as 
                determined by the Secretary.''.

SEC. 7. PERCENTAGE OF RECAPTURE FOR SHARED APPRECIATION ARRANGEMENT.

    (a) In General.--Section 353(e)(3) of the Consolidated Farm and 
Rural Development Act (7 U.S.C. 2001(e)(3)) is amended by striking ``, 
and 50'' and inserting ``, 50 percent if the recapture occurs after 4 
years and within 8 years after the restructuring, and 35''.
    (b) Applicability.--The amendment made by subsection (a) shall 
apply to shared appreciation arrangements with respect to which 
recapture has not occurred, regardless of whether the arrangements were 
entered into before, on, or after the date of the enactment of this 
Act.

SEC. 8. TECHNICAL CORRECTION.

    Section 353 of the Consolidated Farm and Rural Development Act (7 
U.S.C. 2001) is amended--
            (1) by striking subsection (m); and
            (2) by redesignating subsections (n) and (o) as subsections 
        (m) and (n), respectively.
[A]:
(Sec. 3) Increases the number of occasions of permitted loan or loan guarantee debt forgiveness per borrower from one to two. Includes as an exception to such limitation an operating loan or loan guarantee to an individual whose payments are current under a specified reorganization plan.
(Sec. 4) Eliminates capital item replacement expenses in determinations of farmer program loan guarantee eligibility.
(Sec. 5) Permits excess funds obligated for socially disadvantaged farmers to be reallocated for such use in another State (currently limited to intrastate reallocation).
(Sec. 6) Permits direct operating loans and loan guarantees to be made to persons in areas: (1) affected by a natural disaster or designated emergency; or (2) determined to be suffering from an economic emergency.
(Sec. 7) Revises (shared appreciation arrangement) recapture percentage provisions.