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 ``Nutrition Coordinators for Local 
Healthy Youth Act''.

SEC. 2. GRANT PROGRAM FOR NUTRITION COORDINATORS.

    Section 19 of the Child Nutrition Act of 1966 (42 U.S.C. 1788) is 
amended--
            (1) by redesignating subsection (l) as subsection (m); and
            (2) by inserting after subsection (k) the following new 
        subsection:
    ``(l) Grant Program for Nutrition Coordinators.--
            ``(1) Establishment of grant program.--The Secretary, in 
        consultation with the Secretary of Education, shall establish a 
        program to make grants to local educational agencies to appoint 
        nutrition coordinators to carry out the activities described in 
        paragraph (4).
            ``(2) Application.--To be selected to receive a grant under 
        paragraph (1), a local educational agency, in consultation with 
        the State agency that administers school lunch programs in the 
        geographic area served by such local educational agency, shall 
        submit an application at such time, in such manner, and 
        containing such information as the Secretary may require.
            ``(3) Use of funds.--A local educational agency that 
        receives a grant under this subsection shall use such funds to 
        appoint a nutrition coordinator to, with respect to the 
        geographic area served by such agency--
                    ``(A) ensure compliance with local school wellness 
                policies under section 9A of the Richard B. Russell 
                National School Lunch Act (42 U.S.C. 1758b);
                    ``(B) coordinate nutrition education programs with 
                school food service directors for such local 
                educational agency;
                    ``(C) conduct trainings and facilitate information 
                sharing of best practices that--
                            ``(i) encourage students to participate in 
                        healthy eating and active living;
                            ``(ii) are consistent with the Dietary 
                        Guidelines for Americans published under 
                        section 301 of the National Nutrition 
                        Monitoring and Related Research Act of 1990 (7 
                        U.S.C. 5341); and
                            ``(iii) are consistent with the Physical 
                        Activity Guidelines for Americans published by 
                        the Office of Disease Prevention and Health 
                        Promotion of the Department of Health and Human 
                        Services;
                    ``(D) work with programs that promote and motivate 
                students to participate in school wellness activities;
                    ``(E) coordinate and collaborate with other 
                nutrition education programs, including--
                            ``(i) programs under the Supplemental 
                        Nutrition Assistance Program under the Food and 
                        Nutrition Act of 2008 (7 U.S.C. 2011 et seq.);
                            ``(ii) cooperative extension services (as 
                        such term is defined in section 1404 of the 
                        Food and Agriculture Act of 1977 (7 U.S.C. 
                        3103));
                            ``(iii) nutrition education programs 
                        carried out by community-based organizations; 
                        and
                            ``(iv) other team network nutrition 
                        programs;
                    ``(F) provide community outreach to promote 
                nutrient-rich foods and farm-to-school activities;
                    ``(G) promote regular physical activity in students 
                before, during, and after school;
                    ``(H) ensure students receive effective and 
                consistent messages regarding healthy eating and active 
                living; and
                    ``(I) to promote nutrition education and team 
                network nutrition programs in the State in which such 
                local educational agency is located, coordinate and 
                collaborate with--
                            ``(i) the team nutrition network 
                        coordinator for the State; and
                            ``(ii) community partners.
            ``(4) Nutrition coordinator requirements.--A nutrition 
        coordinator may not be appointed under this subsection unless 
        the Coordinator has a background in nutrition education, 
        dietetics, or nutrition program management.
            ``(5) Nutrition coordinator reports.--Not later than 1 year 
        after the date on which a nutrition coordinator is appointed 
        under this subsection, the nutrition coordinator shall submit 
        to the Secretary a report that includes--
                    ``(A) a plan to implement activities under this 
                section; and
                    ``(B) a review of, and plan for, coordination and 
                collaboration with nutrition education programs 
                described in paragraph (4)(E).
            ``(6) Evaluation of grant program.--Not later than January 
        1, 2019, the Secretary shall submit a report to Congress that 
        includes--
                    ``(A) the results of an evaluation of the grant 
                program established under this subsection;
                    ``(B) a review of the implementation of this 
                subsection;
                    ``(C) an assessment of local educational agencies 
                with respect to activities conducted to ensure students 
                receive nutrition education consistent with the Dietary 
                Guidelines for Americans published under section 301 of 
                the National Nutrition Monitoring and Related Research 
                Act of 1990 (7 U.S.C. 5341);
                    ``(D) best practices for encouraging students to 
                participate in healthy eating and active living;
                    ``(E) an assessment of local school wellness 
                policies under section 9A of the Richard B. Russell 
                National School Lunch Act (42 U.S.C. 1758b); and
                    ``(F) an assessment of school personnel and their 
                level of interaction and satisfaction with nutrition 
                coordinators.''.

A: Nutrition Coordinators for Local Healthy Youth Act  This bill amends the Child Nutrition Act of 1966 to establish a Department of Agriculture program to award grants to local educational agencies to appoint nutrition coordinators with a background in nutrition education, dietetics, or nutrition program management.  The responsibilities of the coordinators include:    ensuring compliance with local school wellness policies under the Richard B. Russell National School Lunch Act,   coordinating nutrition education programs with school food service directors,   conducting training and facilitating information sharing of best practices,   working with programs that promote and motivate students to participate in school wellness activities,   coordinating and collaborating with other nutrition education programs,   providing community outreach to promote nutrient-rich foods and farm-to-school activities,   promoting regular physical activity in students,   ensuring students receive effective and consistent messages regarding healthy eating and active living, and   promoting nutrition education and team network nutrition programs in the state by coordinating and collaborating with the team nutrition network coordinator and community partners.  
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Future Farmers of America 
Commemorative Coin Act of 2009''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) the National Future Farmers of America Organization 
        makes a positive difference in the lives of students by 
        developing their potential for leadership, personal growth, and 
        career success through agricultural education;
            (2) the National Future Farmers of America Organization was 
        founded in 1928, as the ``Future Farmers of America'', to 
        provide leadership training for high school students of 
        vocational agriculture;
            (3) the National Future Farmers of America Organization 
        created a national agricultural education model for use in 
        public school systems that has been adopted by youth leadership 
        organizations throughout the world;
            (4) the National Future Farmers of America Organization 
        prepares its student members to think critically, work in 
        teams, and be successful in more than 300 careers relating to 
        the science, business, and technology of agriculture;
            (5) approximately 9,000,000 living former members of the 
        National Future Farmers of America Organization are prominent 
        industry executives, members of Congress, community members, 
        farmers, and productive United States citizens;
            (6) in 2009, the National Future Farmers of America 
        Organization had 507,763 members in more than 7,400 local 
        chapters in all 50 States, Puerto Rico, and the United States 
        Virgin Islands;
            (7) the Future Farmers of America was chartered by Congress 
        in 1950, and continues to be an intra-curricular educational 
        organization within public school systems throughout the United 
        States; and
            (8) October 2012 will mark the beginning of a year of 
        celebration in honor of the 85th anniversary of the founding of 
        the National Future Farmers of America Organization, which took 
        place at the first national convention of the National Future 
        Farmers of America Organization.

SEC. 3. COIN SPECIFICATIONS.

    (a) Denominations.--In commemoration of the National Future Farmers 
of America Organization and the 85th anniversary of the National Future 
Farmers of America Organization, the Secretary of the Treasury (in this 
Act referred to as the ``Secretary'') shall mint and issue--
            (1) not more than 100,000 gold coins, which shall--
                    (A) weigh 8.359 grams;
                    (B) have a diameter of 0.850 inches; and
                    (C) contain 90 percent gold and 10 percent alloy; 
                and
            (2) not more than 500,000 silver coins, which shall--
                    (A) weigh 26.7 grams;
                    (B) have a diameter of 1.500 inches; and
                    (C) contain 90 percent silver and 10 percent 
                copper.
    (b) Legal Tender.--The coins minted under this Act shall be legal 
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of sections 5134 and 5136 of 
title 31, United States Code, all coins minted under this Act shall be 
considered to be numismatic items.

SEC. 4. DESIGN OF COINS.

    (a) Design Requirements.--
            (1) In general.--The design of the coins minted under this 
        Act shall be emblematic of the 85-year history of the National 
        Future Farmers of America Organization.
            (2) Designation and inscriptions.--On each coin minted 
        under this Act, there shall be--
                    (A) a designation of the value of the coin;
                    (B) inscriptions of the words ``Liberty'', ``In God 
                We Trust'', ``United States of America'', and ``E 
                Pluribus Unum''; and
                    (C) an inscription of the year 2012.
    (b) Selection.--The design for the coins minted under this Act 
shall be--
            (1) selected by the Secretary, after consultation with the 
        National Future Farmers of America Organization and the 
        Commission of Fine Arts; and
            (2) reviewed by the Citizens Coinage Advisory Committee.

SEC. 5. ISSUANCE OF COINS.

    (a) Quality of Coins.--Coins minted under this Act shall be issued 
in uncirculated and proof qualities.
    (b) Period of Issuance.--The Secretary may issue coins under this 
Act only for the 1-year period beginning on January 1, 2012.

SEC. 6. SALE OF COINS.

    (a) Sale Price.--The coins minted under this Act shall be sold by 
the Secretary at a price equal to the sum of--
            (1) the face value of the coins;
            (2) the surcharge provided in section 7 with respect to 
        such coins; and
            (3) the cost of designing and minting the coins (including 
        labor, materials, dies, use of machinery, overhead expenses, 
        marketing, and shipping).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins 
minted under this Act at a reasonable discount.
    (c) Prepaid Orders.--
            (1) In general.--The Secretary shall accept prepaid orders 
        for the coins minted under this Act before the issuance of such 
        coins.
            (2) Discount.--Sale prices with respect to prepaid orders 
        under paragraph (1) shall be at a reasonable discount.

SEC. 7. SURCHARGES.

    (a) In General.--All sales of coins minted under this Act shall 
include a surcharge of $25 per gold coin and $10 per silver coin.
    (b) Distribution.--Subject to section 5134(f) of title 31, United 
States Code, the Secretary shall pay all of the surcharges received by 
the Secretary from the sale of coins minted under this Act to the 
National Future Farmers of America Foundation in Indianapolis, Indiana, 
for the creation of an endowment to enhance and expand programs that 
encourage the development of leadership skills, personal growth, and 
career success through agricultural education and the Future Farmers of 
America.
    (c) Audits.--The Comptroller General of the United States is 
authorized to examine such books, records, documents, and other data of 
the organization described in subsection (b) as may be related to the 
expenditures of amounts paid under subsection (b).

A: National Future Farmers of America Commemorative Coin Act of 2009 - Directs the Secretary of the Treasury to mint and issue gold and silver coins in commemoration of the National Future Farmers of America Organization and the 85th anniversary of such Organization.

Authorizes the issuance of coins under this Act only for a one year period, beginning on January 1, 2012.

Requires all sales of coins minted under this Act to include a surcharge of $25 per gold coin and $10 per silver coin.

Requires all of the surcharges received from the sale of such coins to be paid to the National Future Farmers of America Foundation in Indianapolis, Indiana, for the creation of an endowment to enhance and expand programs that encourage the development of leadership skills, personal growth, and career success through agricultural education and the Future Farmers of America.
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Q: SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986 
(relating to unified credit against estate tax) is amended to read as 
follows:
    ``(c) Applicable Credit Amount.--
            ``(1) In general.--For purposes of this section, the 
        applicable credit amount is the amount of the tentative tax 
        which would be determined under section 2001(c) if the amount 
        with respect to which such tentative tax is to be computed were 
        equal to the applicable exclusion amount.
            ``(2) Applicable exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.''.
    (b) Maximum Estate Tax Rate Equal to 45 Percent.--
            (1) In general.--Subsection (c) of section 2001 of the 
        Internal Revenue Code of 1986 (relating to imposition and rate 
        of tax) is amended--
                    (A) by striking ``but not over $2,000,000'' in the 
                table contained in paragraph (1),
                    (B) by striking the last 2 items in such table,
                    (C) by striking ``(1) in general.--'', and
                    (D) by striking paragraph (2).
            (2) Conforming amendment.--Paragraphs (1) and (2) of 
        section 2102(b) of such Code are amended to read as follows:
            ``(1) In general.--A credit in an amount that would be 
        determined under section 2010 as the applicable credit amount 
        if the applicable exclusion amount were $60,000 shall be 
        allowed against the tax imposed by section 2101.
            ``(2) Residents of possessions of the united states.--In 
        the case of a decedent who is considered to be a `nonresident 
        not a citizen of the United States' under section 2209, the 
        credit allowed under this subsection shall not be less than the 
        proportion of the amount that would be determined under section 
        2010 as the applicable credit amount if the applicable 
        exclusion amount were $175,000 which the value of that part of 
        the decedent's gross estate which at the time of the decedent's 
        death is situated in the United States bears to the value of 
        the decedent's entire gross estate, wherever situated.''.
    (c) Modifications of Estate and Gift Taxes To Reflect Differences 
in Unified Credit Resulting From Different Tax Rates.--
            (1) Estate tax.--
                    (A) In general.--Section 2001(b)(2) of the Internal 
                Revenue Code of 1986 (relating to computation of tax) 
                is amended by striking ``if the provisions of 
                subsection (c) (as in effect at the decedent's death)'' 
                and inserting ``if the modifications described in 
                subsection (g)''.
                    (B) Modifications.--Section 2001 of such Code is 
                amended by adding at the end the following new 
                subsection:
    ``(g) Modifications to Gift Tax Payable To Reflect Different Tax 
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or 
more gifts, the rates of tax under subsection (c) in effect at the 
decedent's death shall, in lieu of the rates of tax in effect at the 
time of such gifts, be used both to compute--
            ``(1) the tax imposed by chapter 12 with respect to such 
        gifts, and
            ``(2) the credit allowed against such tax under section 
        2505, including in computing--
                    ``(A) the applicable credit amount under section 
                2505(a)(1), and
                    ``(B) the sum of the amounts allowed as a credit 
                for all preceding periods under section 2505(a)(2).
        For purposes of paragraph (2)(A), the applicable credit amount 
        for any calendar year before 1998 is the amount which would be 
        determined under section 2010(c) if the applicable exclusion 
        amount were the dollar amount under section 6018(a)(1) for such 
        year.''.
            (2) Gift tax.--Section 2505(a) of such Code (relating to 
        unified credit against gift tax) is amended by adding at the 
        end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar year, the 
rates of tax in effect under section 2502(a)(2) for such calendar year 
shall, in lieu of the rates of tax in effect for preceding calendar 
periods, be used in determining the amounts allowable as a credit under 
this section for all preceding calendar periods.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.
    (e) Additional Modifications to Estate Tax.--
            (1) In general.--Subtitles A and E of title V of the 
        Economic Growth and Tax Relief Reconciliation Act of 2001, and 
        the amendments made by such subtitles, are hereby repealed; and 
        the Internal Revenue Code of 1986 shall be applied as if such 
        subtitles, and amendments, had never been enacted.
            (2) Sunset not to apply.--
                    (A) Subsection (a) of section 901 of the Economic 
                Growth and Tax Relief Reconciliation Act of 2001 is 
                amended by striking ``this Act'' and all that follows 
                and inserting ``this Act (other than title V) shall not 
                apply to taxable, plan, or limitation years beginning 
                after December 31, 2010.''.
                    (B) Subsection (b) of such section 901 is amended 
                by striking ``, estates, gifts, and transfers''.
            (3) Repeal of deadwood.--
                    (A) Sections 2011, 2057, and 2604 of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) The table of sections for part II of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2011.
                    (C) The table of sections for part IV of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2057.
                    (D) The table of sections for subchapter A of 
                chapter 13 of such Code is amended by striking the item 
                relating to section 2604.
    (f) Sense of the Senate Regarding Revenue Neutrality.--It is the 
sense of the Senate that any reduction in Federal revenues resulting 
from the provisions of, and amendments made by, this section should be 
fully offset.

A:
Amends the Internal Revenue Code to: (1) restore the unified credit against the estate and gift tax after 2009; (2) establish the amount of such credit at $3.5 million adjusted for inflation in calendar years after 2010; and (3) reduce the maximum estate and gift tax rate to 45%.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.
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