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. CREDIT FOR CERTAIN HOME PURCHASES.

    (a) Allowance of Credit.--Subpart A of part IV of subchapter A of 
chapter 1 of the Internal Revenue Code of 1986 (relating to refundable 
credits) is amended by inserting after section 25D the following new 
section:

``SEC. 25E. CREDIT FOR CERTAIN HOME PURCHASES.

    ``(a) Allowance of Credit.--In the case of an individual who 
purchases a principal residence in the United States during the 12-
month period beginning on the date of the enactment of this section, 
there shall be allowed to the taxpayer as a credit against the tax 
imposed by this chapter for the taxable year an amount equal to 10 
percent of the purchase price of the residence.
    ``(b) Limitations.--
            ``(1) Dollar limitation.--The credit allowed under 
        subsection (a) shall not exceed $10,000.
            ``(2) Denial of credit for residences acquired with 
        nonconforming loans.--No credit shall be allowed under 
        subsection (a) with respect to the purchase of any residence if 
        the aggregate acquisition indebtedness (as defined in section 
        163(h)(3)(B)) with respect to such residence exceeds the 
        limitation on the maximum original principal obligation of a 
        mortgage that may be purchased by the Federal Home Loan 
        Mortgage Corporation (as such limitation is in effect at the 
        time of such purchase).
            ``(3) Limitation based on amount of tax.--In the case of a 
        taxable year to which section 26(a)(2) does not apply, the 
        credit allowed under subsection (a) for any taxable year shall 
        not exceed the excess of--
                    ``(A) the sum of the regular tax liability (as 
                defined in section 26(b)) plus the tax imposed by 
                section 55, over
                    ``(B) the sum of the credits allowable under this 
                subpart (other than this section) for the taxable year.
            ``(4) One-time only.--
                    ``(A) In general.--If a credit is allowed under 
                this section in the case of any individual (and such 
                individual's spouse, if married) with respect to the 
                purchase of any principal residence, no credit shall be 
                allowed under this section in any taxable year with 
                respect to the purchase of any other principal 
                residence by such individual or a spouse of such 
                individual.
                    ``(B) Joint purchase.--In the case of a purchase of 
                a principal residence by 2 or more unmarried 
                individuals or by 2 married individuals filing 
                separately, no credit shall be allowed under this 
                section if a credit under this section has been allowed 
                to any of such individuals in any taxable year with 
                respect to the purchase of any other principal 
                residence.
    ``(c) Carryforward of Unused Credit.--
            ``(1) Rule for years in which all personal credits allowed 
        against regular and alternative minimum tax.--In the case of a 
        taxable year to which section 26(a)(2) applies, if the credit 
        allowable under subsection (a) exceeds the limitation imposed 
        by section 26(a)(2) for such taxable year reduced by the sum of 
        the credits allowable under this subpart (other than this 
        section), such excess shall be carried to the succeeding 
        taxable year and added to the credit allowable under subsection 
        (a) for such succeeding taxable year.
            ``(2) Rule for other years.--In the case of a taxable year 
        to which section 26(a)(2) does not apply, if the credit 
        allowable under subsection (a) exceeds the limitation imposed 
        by subsection (b)(3) for such taxable year, such excess shall 
        be carried to the succeeding taxable year and added to the 
        credit allowable under subsection (a) for such succeeding 
        taxable year.
            ``(3) Limitation.--No credit may be carried forward under 
        this subsection to any taxable year following the first taxable 
        year after the taxable year in which the credit arose.
    ``(d) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Allocation of dollar limit.--
                    ``(A) Married individuals filing separately.--In 
                the case of a married individual filing a separate 
                return, subsection (b)(1) shall be applied by 
                substituting `$5,000' for `$10,000'.
                    ``(B) Other individuals.--If two or more 
                individuals who are not married purchase a principal 
                residence, the amount of the credit allowed under 
                subsection (a) shall be allocated among such 
                individuals in such manner as the Secretary may 
                prescribe, except that the total amount of the credits 
                allowed to all such individuals shall not exceed 
                $10,000.
            ``(2) Principal residence.--The term `principal residence' 
        has the same meaning as when used in section 121.
            ``(3) Purchase.--
                    ``(A) In general.--The term `purchase' means any 
                acquisition, but only if--
                            ``(i) the property is not acquired from a 
                        person related to the person acquiring it, and
                            ``(ii) the basis of the property in the 
                        hands of the person acquiring it is not 
                        determined--
                                    ``(I) in whole or in part by 
                                reference to the adjusted basis of such 
                                property in the hands of the person 
                                from whom acquired, or
                                    ``(II) under section 1014(a) 
                                (relating to property acquired from a 
                                decedent).
                    ``(B) Construction.--A residence which is 
                constructed by the taxpayer shall be treated as 
                purchased by the taxpayer on the date the taxpayer 
                first occupies such residence.
            ``(4) Purchase price.--The term `purchase price' means the 
        adjusted basis of the principal residence on the date such 
        residence is purchased.
            ``(5) Related persons.--A person shall be treated as 
        related to another person if the relationship between such 
        persons would result in the disallowance of losses under 
        section 267 or 707(b) (but, in applying section 267(b) and (c) 
        for purposes of this section, paragraph (4) of section 267(c) 
        shall be treated as providing that the family of an individual 
        shall include only his spouse, ancestors, and lineal 
        descendants).
    ``(e) Exceptions.--No credit under subsection (a) shall be allowed 
to any taxpayer for any taxable year with respect to the purchase of a 
residence if--
            ``(1) a credit under section 1400C (relating to first-time 
        homebuyer in the District of Columbia) is allowable to the 
        taxpayer (or the taxpayer's spouse) for such taxable year or 
        any prior taxable year,
            ``(2) the taxpayer is a nonresident alien, or
            ``(3) the taxpayer disposes of such residence (or such 
        residence ceases to be the principal residence of the taxpayer 
        (and, if married, the taxpayer's spouse)) before the close of 
        such taxable year.
    ``(f) Reporting Requirement.--Rules similar to the rules of section 
1400C(f) (as so in effect) shall apply.
    ``(g) Basis Adjustment.--For purposes of this subtitle, if a credit 
is allowed under this section with respect to the purchase of any 
residence, the basis of such residence shall be reduced by the amount 
of the credit so allowed.
    ``(h) Application.--This section shall not apply to any taxable 
year beginning after December 31, 2009.''.
    (b) Conforming Amendments.--
            (1) Section 23(c)(1) of such Code is amended by striking 
        ``25D and 1400C'' and inserting ``25D, 25E, and 1400C''.
            (2) Section 25D(c)(2) of such Code is amended by striking 
        ``and 25B'' and inserting ``25B, and 25E''.
            (3) Section 1400C(d)(1) of such Code is amended by striking 
        ``section 25D'' and inserting ``sections 25D and 25E''.
    (c) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 25D the 
following new item:

``Sec. 25E. Credit for certain home purchases.''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to residences purchased after the date of the 
enactment of this Act in taxable years ending after such date.
Example Output: Amends the Internal Revenue Code to allow individual taxpayers a one-time refundable tax credit for up to 10% of the purchase price of a principal residence purchased in the United States within the 12-month period beginning on the date of enactment of this Act. Limits the dollar amount of such credit to $10,000. Terminates such credit after 2009.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Government Shutdowns Act''.

SEC. 2. AUTOMATIC CONTINUATION OF FEDERAL FUNDING.

    (a) In General.--If, as a result of a failure to enact a regular or 
continuing appropriation Act or joint resolution, there is a lapse in 
appropriations for any projects or activities of the Federal Government 
that were conducted in the previous fiscal year, and for which 
appropriations, funds, or other authority were made available in such 
fiscal year, there is appropriated, out of any money in the Treasury 
not otherwise appropriated, and out of applicable corporate or other 
revenues, receipts, and funds, such amounts as may be necessary for 
continuing such projects or activities (including the costs of direct 
loans and loan guarantees), at the current rate for operations and 
under the authority and conditions provided in the applicable 
appropriation Act or Acts that provided funds for the project or 
activity for the previous fiscal year.
    (b) Continuation Period.--Appropriations and funds made available 
and authority granted for a project or activity pursuant to this Act 
shall be available until whichever of the following first occurs:
            (1) the enactment into law of an appropriation for such 
        project or activity;
            (2) the enactment into law of the applicable appropriation 
        Act for such fiscal year without any provision for such project 
        or activity; or
            (3) the last day of the fiscal year for which such 
        appropriations and funds are made available or such authority 
        is granted for such project or activity pursuant to subsection 
        (a).

SEC. 3. AVAILABILITY OF FUNDS.

    (a) Extent and Manner.--Appropriations made by section 2(a) shall 
be available to the extent and in the manner that would be provided by 
the applicable appropriation Act.
    (b) Coverage.--Appropriations made and authority granted pursuant 
to this Act shall cover all obligations or expenditures incurred for 
any project or activity during the period for which funds or authority 
for such project or activity are available under this Act.

SEC. 4. USE OF FUNDS.

    (a) No New Starts.--No appropriation or funds made available or 
authority granted pursuant to section 2(a) shall be used to initiate or 
resume any project or activity for which appropriations, funds, or 
other authority were not available during the previous fiscal year.
    (b) Apportionment Timing.--Appropriations made and funds made 
available by or authority granted pursuant to this Act may be used 
without regard to the time limitations for submission and approval of 
apportionments set forth in section 1513 of title 31, United States 
Code, but nothing in this Act may be construed to waive any other 
provision of law governing the apportionment of funds.
    (c) High Rates for Operation.--Notwithstanding any other provision 
of this Act, except section 2(b), for those programs that would 
otherwise have high rates for operation or complete distribution of 
appropriations in the period for which appropriations for such programs 
are made available under this Act because of distributions of funding 
to States, foreign countries, grantees, or others, such high initial 
rates for operation or complete distribution shall not be made, and no 
grants shall be awarded for such programs funded by this Act that would 
impinge on final funding prerogatives.
    (d) Limited Funding Actions.--This Act shall be implemented so that 
only the most limited funding action of that permitted in the Act shall 
be taken in order to provide for continuation of projects and 
activities.
    (e) Prevention of Furloughs.--Amounts made available under section 
2(a) for civilian personnel compensation and benefits in each 
department and agency may be apportioned up to the rate for operations 
necessary to avoid furloughs within such department or agency, 
consistent with the applicable appropriation Act for the previous 
fiscal year, except that such authority provided under this section 
shall not be used until after the department or agency has taken all 
necessary actions to reduce or defer non-personnel-related 
administrative expenses.
    (f) Pay for Members of the Armed Forces.--During a period in which 
appropriations are made available under this Act for the pay of members 
of the Armed Forces, the rate of pay for such members shall not be 
decreased by reason of this Act.
    (g) Application of Certain Authorization Requirements.--Funds 
appropriated by this Act may be obligated and expended notwithstanding 
section 10 of Public Law 91-672 (22 U.S.C. 2412), section 15 of the 
State Department Basic Authorities Act of 1956 (22 U.S.C. 2680), 
section 313 of the Foreign Relations Authorization Act, Fiscal Years 
1994 and 1995 (22 U.S.C. 6212), and section 504(a)(1) of the National 
Security Act of 1947 (50 U.S.C. 414(a)(1)).

SEC. 5. ADJUSTMENT OF ACCOUNTS.

    Expenditures made pursuant to this Act shall be charged to the 
applicable appropriation, fund, or authorization whenever a bill in 
which such applicable appropriation, fund, or authorization is 
contained is enacted into law.

SEC. 6. ENTITLEMENTS AND OTHER MANDATORY PROGRAMS.

    (a) For entitlements and other mandatory payments whose budget 
authority was provided in previous appropriation Acts, and for 
activities under the Food and Nutrition Act of 2008, activities shall 
be continued at the rate to maintain program levels under current law, 
under the authority and conditions provided in the applicable 
appropriation Act for the previous fiscal year, to be continued through 
the date on which appropriations for such programs under this Act 
expire (as specified in section 2(b)).
    (b) Notwithstanding section 2(b)(3), obligations for mandatory 
payments due on or about the first day of any month that begins after 
the first month in which appropriations for such programs are made 
under this Act but not later than 30 days after the date on which 
appropriations for such programs under this Act expire (as specified in 
section 2(b)(3)) may continue to be made, and funds shall be available 
for such payments.
Example Output: Stop Government Shutdowns Act - Appropriates amounts for continuing federal projects and activities at the current rate for operations and under the authority and conditions provided in the applicable appropriation Act or Acts that provided funds for them for the previous fiscal year if, as a result of a failure to enact a regular or continuing appropriation Act or joint resolution, there is a lapse in appropriations for such projects or activities.

 Makes appropriations, funds, and authority granted in this Act available until the earliest of: (1) the enactment into law of an appropriation for the project or activity concerned, (2) the enactment into law of the applicable appropriation Act for such fiscal year without any provision for such project or activity, or (3) the last day of the fiscal year for which such appropriations and funds are made available or such authority is granted for such project or activity.

Prohibits appropriations or funds made available or authority granted pursuant to this Act from being used to initiate or resume any project or activity for which appropriations, funds, or other authority were not available during the previous fiscal year.

Authorizes the use of appropriations or funds made available or authority granted without regard to specified time limitations for submission and approval of apportionments requirements; but declares that nothing in this Act may be construed to waive any other provision of law governing the apportionment of funds.

Prescribes requirements for: (1) denial of high rates for operation or complete distribution of appropriations in the lapsed-appropriations period, (2) the most limited funding action for continuation of projects and activities, and (3) apportionment of funds for civilian personnel compensation and benefits as necessary to avoid furloughs. Prohibits any decrease in the pay for members of the Armed Forces during a lapsed-appropriations period.

Requires expenditures made pursuant to this Act to be charged to the applicable appropriation, fund, or authorization whenever an appropriations bill is subsequently enacted into law.

Continues at a specified maintenance rate, through the date on which appropriations for such programs under this Act expires, certain activities with respect to entitlements and other mandatory payments whose budget authority was provided in previous appropriations Acts, as well as for activities under the Food and Nutrition Act of 2008.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Workforce Reduction Act of 
2010''.

SEC. 2. REDUCING THE NUMBER OF FEDERAL EMPLOYEES.

    Section 3101 of title 5, United States Code, is amended--
            (1) by striking ``Each Executive agency'' and inserting 
        ``(a) In General.--Subject to subsection (b), each Executive 
        agency''; and
            (2) by adding at the end the following new subsection:
    ``(b) Reduction in Number of Employees.--
            ``(1) Hiring freeze.--Except as provided in paragraph (2), 
        during fiscal year 2011 and each succeeding fiscal year for 
        which the Director of the Office of Management and Budget (in 
        such manner as the Director determines to be appropriate) 
        projects a Federal budget deficit, the head of an Executive 
        agency may not appoint any individual to a position in the 
        agency.
            ``(2) Permitting appointments from federal workforce hiring 
        pool.--
                    ``(A) Establishment of pool.--The President shall 
                establish a Federal workforce hiring pool consisting of 
                positions which may be allocated among all Executive 
                agencies.
                    ``(B) Procedures.--The head of an Executive agency 
                may appoint an individual to a position in the agency 
                if--
                            ``(i) there is a position available in the 
                        Federal workforce hiring pool;
                            ``(ii) the head of the Executive agency 
                        submits a request to the President for the 
                        allocation of a position in the Federal 
                        workforce hiring pool to the agency for 
                        purposes of making an appointment; and
                            ``(iii) the President approves the request.
                    ``(C) Process and criteria for approving 
                requests.--The President shall promulgate regulations--
                            ``(i) setting forth the process by which 
                        the head of an Executive agency may make a 
                        request under this subsection; and
                            ``(ii) setting forth the criteria by which 
                        the President shall determine on a competitive 
                        basis whether to approve a request by the head 
                        of an Executive agency under this subsection.
                    ``(D) Number of positions in pool.--
                            ``(i) Initial number.--As of the first day 
                        of fiscal year 2011, the number of positions in 
                        the Federal workforce hiring pool shall equal 
                        zero.
                            ``(ii) Changes to initial number.--After 
                        the first day of fiscal year 2011, the number 
                        of positions in the Federal workforce hiring 
                        pool--
                                    ``(I) shall increase by .50 for 
                                each full-time-equivalent position in 
                                any Executive agency which subsequently 
                                becomes vacant; and
                                    ``(II) shall decrease by 1.0 for 
                                each request for a full-time equivalent 
                                position which is approved by the 
                                President under this subsection.
            ``(3) Waiver in case of emergency or need to protect 
        national security.--The President may waive this subsection 
        with respect to the hiring of an employee for a position upon a 
        determination by the President that--
                    ``(A) the existence of a state of war or other 
                national security concern so requires; or
                    ``(B) the existence of an extraordinary emergency 
                threatening life, health, safety, or property so 
                requires.
            ``(4) Action through opm.--The President shall carry out 
        this subsection through the Director of the Office of Personnel 
        Management, who shall consult with the Director of the Office 
        of Management and Budget.
            ``(5) Reports to congress.--
                    ``(A) In general.--Not later than 90 days after the 
                end of each quarter of a fiscal year, the President 
                shall provide Congress with a report containing a list 
                of each appointment approved by the President under 
                this subsection during the quarter, broken down by 
                executive agency.
                    ``(B) Information included.--The list contained in 
                a report provided to Congress under subparagraph (A) 
                shall include a description of the position associated 
                with each approved appointment, but shall not provide 
                any information that may be used to identify the 
                individual appointed to the position.
                    ``(C) Public dissemination.--The President shall 
                make each report provided to Congress under 
                subparagraph (A) available to the public by posting the 
                report on the official public website of the Executive 
                Office of the President in a searchable, sortable, and 
                downloadable manner.
            ``(6) Exclusion of certain executive agencies.--This 
        subsection does not apply to--
                    ``(A) the Department of Defense;
                    ``(B) the Department of Homeland Security; or
                    ``(C) the Department of Veterans' Affairs.''.
Example Output:
Federal Workforce Reduction Act of 2010 - Prohibits the head of an executive agency from appointing any individual to a position in the agency in any fiscal year for which the Director of the Office of Management and Budget (OMB) projects a federal budget deficit. Makes an exception if: (1) there is a position available in the federal workforce hiring pool (to be established by the President); and (2) the President approves an agency head's request for the allocation of a position in the pool to the agency.

Sets the number of positions in the hiring pool at zero as of the first day of FY2011, after which the number shall: (1) increase by .50 for each full time-equivalent position in any agency which subsequently becomes vacant; and (2) decrease by 1.0 for each request for a full time-equivalent position that is approved by the President. Authorizes the President to waive this limitation upon determining that such waiver is required by the existence of a state of war, other national security concern, or an extraordinary emergency threatening life, health, safety, or property.

 Exempts the Department of Defense (DOD), the Department of Homeland Security (DHS), and the Department of Veterans Affairs (VA).