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

SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1) 
of section 2505(a) (relating to general rule for unified credit against 
gift tax), after the application of subsection (f), is amended by 
striking ``(determined as if the applicable exclusion amount were 
$1,000,000)''.
    (b) 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.''.
    (c) 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.''.
    (d) 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.''.
    (e) 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.
    (f) Additional Modifications to Estate Tax.--
            (1) In general.--The following provisions of the Economic 
        Growth and Tax Relief Reconciliation Act of 2001, and the 
        amendments made by such provisions, are hereby repealed:
                    (A) Subtitles A and E of title V.
                    (B) Subsection (d), and so much of subsection 
                (f)(3) as relates to subsection (d), of section 511.
                    (C) Paragraph (2) of subsection (b), and paragraph 
                (2) of subsection (e), of section 521.
        The Internal Revenue Code of 1986 shall be applied as if such 
        provisions 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.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED 
              SPOUSE.

    (a) In General.--Section 2010(c) of the Internal Revenue Code of 
1986, as amended by section 1(b), is amended by striking paragraph (2) 
and inserting the following new paragraphs:
            ``(2) Applicable exclusion amount.--For purposes of this 
        subsection, the applicable exclusion amount is the sum of--
                    ``(A) the basic exclusion amount, and
                    ``(B) in the case of a surviving spouse, the 
                aggregate deceased spousal unused exclusion amount.
            ``(3) Basic exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the basic 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.
            ``(4) Aggregate deceased spousal unused exclusion amount.--
        For purposes of this subsection, the term `aggregate deceased 
        spousal unused exclusion amount' means the lesser of--
                    ``(A) the basic exclusion amount, or
                    ``(B) the sum of the deceased spousal unused 
                exclusion amounts computed with respect to each 
                deceased spouse of the surviving spouse.
            ``(5) Deceased spousal unused exclusion amount.--For 
        purposes of this subsection, the term `deceased spousal unused 
        exclusion amount' means, with respect to the surviving spouse 
        of any deceased spouse dying after December 31, 2009, the 
        excess (if any) of--
                    ``(A) the basic exclusion amount of the deceased 
                spouse, over
                    ``(B) the amount with respect to which the 
                tentative tax is determined under section 2001(b)(1) on 
                the estate of such deceased spouse.
            ``(6) Special rules.--
                    ``(A) Election required.--A deceased spousal unused 
                exclusion amount may not be taken into account by a 
                surviving spouse under paragraph (5) unless the 
                executor of the estate of the deceased spouse files an 
                estate tax return on which such amount is computed and 
                makes an election on such return that such amount may 
                be so taken into account. Such election, once made, 
                shall be irrevocable. No election may be made under 
                this subparagraph if such return is filed after the 
                time prescribed by law (including extensions) for 
                filing such return.
                    ``(B) Examination of prior returns after expiration 
                of period of limitations with respect to deceased 
                spousal unused exclusion amount.--Notwithstanding any 
                period of limitation in section 6501, after the time 
                has expired under section 6501 within which a tax may 
                be assessed under chapter 11 or 12 with respect to a 
                deceased spousal unused exclusion amount, the Secretary 
                may examine a return of the deceased spouse to make 
                determinations with respect to such amount for purposes 
                of carrying out this subsection.
            ``(7) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection.''.
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 2505(a) of the Internal 
        Revenue Code of 1986, as amended by section 1(a), is amended to 
        read as follows:
            ``(1) the applicable credit amount in effect under section 
        2010(c) which would apply if the donor died as of the end of 
        the calendar year, reduced by''.
            (2) Section 2631(c) of such Code is amended by striking 
        ``the applicable exclusion amount'' and inserting ``the basic 
        exclusion amount''.
            (3) Section 6018(a)(1) of such Code is amended by striking 
        ``applicable exclusion amount'' and inserting ``basic exclusion 
        amount''.
    (c) 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.

SEC. 3. 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 
Act should be fully offset.
Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``YMCA Teen Action Agenda Enhancement 
Act of 2001''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) one in 10 teens, 2,400,000 teens across the Nation, are 
        currently involved in a program offered by a local YMCA;
            (2) recognizing the unique obstacles faced by teenagers, 
        the YMCA has launched the Teen Action Agenda, a nationwide 
        campaign to double this number and serve 1 in 5 teens by 2005;
            (3) in more than 1,900 YMCAs across the United States in 
        cities large and small, in neighborhoods rich and poor, teen 
        groups meet regularly and engage one another in safe, 
        wholesome, educational, and creative activities;
            (4) it is well-documented that teens who participate in 
        structured activities after school are less likely to drink 
        alcohol, carry or use weapons, smoke cigarettes, engage in 
        early sexual activity, or skip school;
            (5) YMCAs serve people of all faiths, races, abilities, 
        ages, and incomes;
            (6) approximately 400 YMCAs partner with juvenile courts, 
        300 partner with public housing developments, 1550 partner with 
        elementary schools, and 1033 partner with high schools;
            (7) the YMCA is volunteer-founded and volunteer-led and 
        depends on more than 600,000 volunteers to meet the unique 
        needs of their communities;
            (8) the YMCA is especially committed to reaching teens that 
        are most at-risk for school failure or delinquency; and
            (9) the prosperity of our Nation depends upon maximizing 
        and fulfilling the potential of its young people.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Local ymca.--The term ``local YMCA'' means one of the 
        approximately 2,400 locally incorporated and governed YMCAs in 
        the United States.
            (2) Teen program.--The term ``teen program'' means any 
        program primarily attended by individuals between the ages of 
        11 and 19.
            (3) YMCA of the usa.--The term ``YMCA of the USA'' means 
        the private, nonprofit, national membership and service 
        organization of approximately 2,400 local YMCAs.

SEC. 4. GRANTS TO THE YMCA OF THE USA.

    (a) Purposes.--Subject to the availability of appropriations, the 
Attorney General shall award a grant to the YMCA of the USA for the 
purpose of carrying out YMCA programs for at-risk teens in accordance 
with the provisions of this Act.
    (b) Subgrants.--From amounts awarded under subsection (a), the YMCA 
of the USA shall make subgrants to local YMCAs authorizing expenditures 
associated with providing programs, including the hiring of teachers 
and other personnel, procurement of goods and services (including 
computer equipment), or such other expenditures as are approved by the 
Attorney General.

SEC. 5. USE OF FUNDS.

    (a) In General.--
            (1) Programs for at-risk teens.--Amounts granted under this 
        Act shall be used by the YMCA of the USA to provide funding to 
        carry out YMCA programs that have a primary purpose of serving 
        teens who are determined to be at-risk for school failure or 
        delinquency.
            (2) Program requirements.--Each program for which 
        assistance is provided under this Act shall include at least 3 
        of the following different activities:
                    (A) Mentoring assistance.
                    (B) Academic assistance.
                    (C) Recreational, fitness, and athletic activities.
                    (D) Technology training.
                    (E) Drug, alcohol, and gang prevention.
                    (F) Job and life skills.
                    (G) Character development and values education.
                    (H) Leadership development.
                    (I) Truancy and dropout prevention.
                    (J) Civic education.
                    (K) Volunteerism and service learning.
                    (L) Parenting skills.
                    (M) Literary, performing, and visual arts.
                    (N) Mental health services.
                    (O) Alternative education.
                    (P) Any research-based activity shown to have a 
                positive impact on the academic and social outcomes of 
                teens.
    (b) Additional Requirements.--In carrying out the programs under 
subsection (a), a local YMCA shall, to the maximum extent practicable--
            (1) use volunteers from businesses, academic communities, 
        social organizations, and law enforcement organizations to 
        serve as mentors or to assist in other ways;
            (2) develop creative methods of conducting outreach to 
        teens in the community;
            (3) request donations of computer equipment and other 
        materials and equipment; and
            (4) work with State and local educational and recreation 
        agencies so that activities funded with amounts made available 
        under a grant under this Act will not duplicate activities 
        funded from other sources in the community served.
    (c) Funding for Program Administration.--Of the amounts granted to 
the YMCA of the USA under this Act in each fiscal year, the YMCA of the 
USA shall use--
            (1) not less than 2 percent for research and evaluation of 
        the subgrants made under this Act;
            (2) not less than 1 percent for technical assistance 
        related to the subgrants awarded under this Act; and
            (3) not more than 6 percent for the management and 
        administration of the subgrants made under this Act.

SEC. 6. APPLICATIONS FOR SUBGRANTS.

    (a) Eligibility.--To be eligible to receive a subgrant under this 
Act, an applicant shall submit an application to the YMCA of the USA.
    (b) Contents.--Each application submitted shall include--
            (1) a request for a subgrant to be used for the purposes of 
        this Act;
            (2) a description of the population to be served by the 
        subgrant and information demonstrating that this population is 
        at-risk for school failure or delinquency;
            (3) a description of the program to be expanded or 
        established by the subgrant;
            (4) information demonstrating the manner in which the local 
        YMCA will carry out the planning, establishment, 
        implementation, sustainability, and evaluation of the program 
        funded by the subgrant;
            (5) information demonstrating that there are non-Federal 
        contributions (which may be in the form of an in-kind 
        contribution of goods or services) available to cover at least 
        50 percent of the total cost of the project; and
            (6) any additional statistical or financial information 
        that the YMCA of the USA may reasonably require.
    (c) Consideration of Subgrants.--In awarding subgrants under this 
Act, the YMCA of the USA shall consider--
            (1) the ability of the applicant to provide the intended 
        services;
            (2) the history and establishment of the applicant in 
        providing teen activities; and
            (3) efforts to achieve an equitable geographic distribution 
        of subgrant awards.

SEC. 7. REPORT.

    For each fiscal year for which a grant is awarded under this Act, 
the YMCA of the USA shall submit to the Attorney General a report that 
details the progress and effectiveness of the YMCA programs in reaching 
measurable outcomes.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--There are authorized to be appropriated to carry 
out this Act $20,000,000 for each of fiscal years 2002 through 2006.
    (b) Continued Availability.--Amounts made available to carry out 
this Act shall remain available until expended.
YMCA Teen Action Agenda Enhancement of 2001 - Directs the Attorney General to award a grant to the YMCA of the USA to make subgrants to local YMCAs for programs for at-risk teens which include specified types of activities.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Comprehensive Entitlement Reform 
Commission Act of 2005''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Commission.--The term ``Commission'' means the 
        Comprehensive Entitlement Reform Commission established under 
        section 3.
            (2) Medicaid.--The term ``Medicaid'' means the program 
        established under title XIX of the Social Security Act (42 
        U.S.C. 1396 et seq.).
            (3) Medicare.--The term ``Medicare'' means the program 
        established under title XVIII of the Social Security Act (42 
        U.S.C. 1395 et seq.).
            (4) Social security.--The term ``Social Security'' means 
        the program of old-age, survivors, and disability insurance 
        benefits established under title II of the Social Security Act 
        (42 U.S.C. 401 et seq.).

SEC. 3. ESTABLISHMENT OF COMMISSION.

    There is established a commission to be known as the 
``Comprehensive Entitlement Reform Commission''.

SEC. 4. PURPOSE.

    The Commission will review Social Security, Medicare, and Medicaid 
and make comprehensive recommendations to sustain the solvency and 
stability of these three programs for future generations.

SEC. 5. DUTIES OF THE COMMISSION.

    (a) In General.--The Commission shall conduct a comprehensive 
review of Social Security, Medicare, and Medicaid consistent with the 
purpose specified in section 4 and shall submit the report required 
under subsection (b).
    (b) Report.--
            (1) Report.--Not later than 1 year after the selection of 
        the 2 Co-Chairpersons and the Executive Director of the 
        Commission, the Commission shall prepare and submit a final 
        report that contains a detailed statement of the 
        recommendations, findings, and conclusions of the Commission to 
        the appropriate Committees of Congress and the President.
            (2) Public availability.--The report submitted under this 
        subsection shall be made available to the public.

SEC. 6. MEMBERSHIP.

    (a) Number and Appointment.--The Commission shall be composed of 8 
members, to be appointed as follows:
            (1) The majority leader of the Senate shall appoint 2 
        members.
            (2) The minority leader of the Senate shall appoint 2 
        members.
            (3) The Speaker of the House of Representatives shall 
        appoint 2 members.
            (4) The minority leader of the House of Representatives 
        shall appoint 2 members.
    (b) Prohibited Appointments.--Members of the Commission shall not 
include Members of Congress or other elected Federal, State, or local 
government officials.
    (c) Period of Appointment.--Each member shall be appointed for the 
life of the Commission. Any vacancies shall not affect the power and 
duties of the Commission but shall be filled in the same manner as the 
original appointment.
    (d) Date.--Members of the Commission shall be appointed by not 
later than 30 days after the date of enactment of this Act.
    (e) Initial Organization Period.--Not later than 60 days after the 
date of enactment of this Act, the Commission shall develop and 
implement a schedule for completion of the review and report required 
under section 5.
    (f) Co-Chairpersons.--The Commission shall select 2 Co-Chairpersons 
from among its members.
    (g) Termination.--The Commission shall terminate on the date that 
is 30 days after the date on which the Commission submits the report 
required under section 5(b)(1).

SEC. 7. ADMINISTRATION.

    (a) Quorum.--Five members of the Commission shall constitute a 
quorum for purposes of voting, but a quorum is not required for members 
to meet and hold hearings.
    (b) Meetings.--
            (1) In general.--The Commission shall meet at the call of 
        the Co-Chairpersons or a majority of its members.
            (2) Open meetings.--Each meeting of the Commission, other 
        than meetings in which classified information is to be 
        discussed, shall be open to the public.
    (c) Hearings.--The Commission may hold such hearings and undertake 
such other activities as the Commission determines to be necessary to 
carry out its duties.
    (d) Travel Expenses.--Members shall receive travel expenses, 
including per diem in lieu of subsistence, in accordance with sections 
5702 and 5703 of title 5, United States Code, while away from their 
homes or regular places of business in performance of services for the 
Commission.
    (e) Staff.--
            (1) Executive director.--The Commission shall have a staff 
        headed by an Executive Director. The Executive Director shall 
        be paid at a rate equivalent to a rate established for the 
        Senior Executive Service under section 5382 of title 5, United 
        States Code.
            (2) Staff appointment.--With the approval of the 
        Commission, the Executive Director may appoint such personnel 
        as the Executive Director determines to be appropriate.
            (3) Actuarial experts and consultants.--With the approval 
        of the Commission, the Executive Director may procure temporary 
        and intermittent services under section 3109(b) of title 5, 
        United States Code.
            (4) Detail of government employees.--Upon the request of 
        the Commission, the head of any Federal agency may detail, 
        without reimbursement, any of the personnel of such agency to 
        the Commission to assist in carrying out the duties of the 
        Commission. Any such detail shall not interrupt or otherwise 
        affect the civil service status or privileges of the Federal 
        employee.
            (5) Other resources.--The Commission shall have reasonable 
        access to materials, resources, statistical data, and other 
        information such Commission determines to be necessary to carry 
        out its duties from the Library of Congress, the Chief Actuary 
        of Social Security, the Congressional Budget Office, and other 
        agencies and elected representatives of the executive and 
        legislative branches of the Federal Government. The Co-
        Chairpersons of the Commission shall make requests for such 
        access in writing when necessary.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--There are authorized to be appropriated for fiscal 
year 2006, $1,500,000 to carry out the purposes of this Act.
    (b) Availability.--Any sums appropriated under the subsection (a) 
shall remain available, without fiscal year limitation, until expended.

Comprehensive Entitlement Reform Commission Act of 2005 - Establishes the Comprehensive Entitlement Reform Commission to review Social Security, Medicare, and Medicaid and make comprehensive recommendations to sustain the solvency and stability of these programs for future generations.