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

Answer: 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.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``21st Century Community Learning 
Centers Act''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) a local public school often serves as a center for the 
        delivery of education and human resources for all members of a 
        community;
            (2) public schools, primarily in rural and inner city 
        communities, should collaborate with other public and nonprofit 
        agencies and organizations, local businesses, educational 
        entities (such as vocational and adult education programs, 
        school to work programs, community colleges, and universities), 
        recreational, cultural, and other community and human service 
        entities for the purpose of meeting the needs and expanding the 
        opportunities available to the residents of the communities 
        served by such schools;
            (3) by using school facilities, equipment, and resources, 
        communities can promote a more efficient use of public 
        education facilities, especially in rural and inner city areas 
        where limited financial resources have enhanced the necessity 
        for local public schools to become social service centers;
            (4) the high technology, global economy of the 21st century 
        will require lifelong learning to keep America's workforce 
        competitive and successful, local public schools should provide 
        centers for lifelong learning and educational opportunities for 
        individuals of all ages; and
            (5) 21st Century Community Learning Centers enable the 
        entire community to develop an education strategy that 
        addresses the educational needs of all members of local 
        communities.

SEC. 3. PROGRAM AUTHORIZATION AND DISTRIBUTION.

    (a) Grants by the Secretary.--The Secretary is authorized in 
accordance with the provisions of this subsection to make grants to 
rural and inner city schools or consortia thereof to plan, implement, 
or to expand projects that benefit the educational, health, social 
service, cultural, and recreational needs of a rural or inner city 
community.
            (1) No school or consortia thereof shall receive a grant 
        award of less than $50,000 in each fiscal year; and
            (2) such grant projects do not exceed a 3-year period.
    (b) Application.--To be eligible to receive funds under this Act, a 
school or consortia thereof shall submit an application to the 
Secretary of Education at such time and in such manner as the Secretary 
may reasonably prescribe, that shall include--
            (1) a comprehensive local plan that enables such school to 
        serve as a center for the delivery of education and human 
        resources for members of a community; and
            (2) an initial evaluation of needs, available resources, 
        and goals and objectives for the proposed community education 
        program to determine programs that will be developed to address 
        these needs:
                    (A) A mechanism to disseminate information in a 
                manner that is understandable and accessible to the 
                community.
                    (B) Identification of Federal, State, and local 
                programs to be merged or coordinated so that public 
                resources may be maximized.
                    (C) A description of the collaborative efforts of 
                community-based organizations, related public agencies, 
                businesses, or other appropriate organizations.
                    (D) A description of how the school will assist as 
                a delivery center for existing and new services, 
                especially inter-active telecommunication used for 
                education and professional training.
                    (E) The establishment of a facility utilization 
                policy that specifically states rules and regulations 
                for building and equipment use and supervision 
                guidelines.
    (c) Priority.--The Secretary shall give priority to applications 
that offer a broad selection of services that address the needs of the 
community.

SEC. 4. USES OF FUNDS.

    (a) Authorized Programs.--Grants awarded under this Act may be used 
to plan, implement, or expand community learning centers which shall 
include not less than 4 of the following activities:
            (1) Literacy education programs.
            (2) Senior citizen programs.
            (3) Children's day care services.
            (4) Integrated education, health, social service, 
        recreational, or cultural programs.
            (5) Summer and weekend school programs in conjunction with 
        summer recreation programs.
            (6) Nutrition, health, and/or physical therapy.
            (7) Expanded library service hours to serve community 
        needs.
            (8) Telecommunications and technology education programs 
        for all ages.
            (9) Parenting skills education programs.
            (10) Support and training for child day care providers.
            (11) Employment counseling, training, and placement.
            (12) Services for students who withdraw from school before 
        graduating high school, regardless of age.
            (13) Services for individuals who are either physically or 
        mentally challenged.

SEC. 5. AWARD OF GRANTS.

    (a) In General.--In approving grants under this part, the Secretary 
shall assure an equitable distribution of assistance among the States, 
among urban and rural areas of the United States, and among urban and 
rural areas of a State.
    (b) Grant Period--Grants may be awarded for a period not to exceed 
3 years.

SEC. 6. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``Community Learning Center'' means the 
        provision of educational, recreational, health, and social 
        service programs for residents of all ages of a local community 
        in public school buildings, primarily in rural and inner city 
        areas, operated by the local educational agency in conjunction 
        with local governmental agencies, businesses, vocational 
        education programs, community colleges, universities, and 
        cultural, recreational, and other community and human service 
        entities; and
            (2) the term ``Secretary'' means the Secretary of 
        Education.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated $25,000,000 for fiscal year 
1995 and such sums as may be necessary for each of the fiscal years 
1996 through 1999.

Answer: 21st Century Community Learning Centers Act - Directs the Secretary of Education to make grants to rural and inner city schools or consortia for projects that benefit the educational, health, social security, cultural, and recreational needs of rural or inner city communities. 
Authorizes appropriations.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``United States Buffalo Nickel Act of 
1995''.

SEC. 2. COIN SPECIFICATIONS.

    (a) Denominations.--Notwithstanding any other provision of law, 
during the 3-year period beginning on January 1, 1998, the Secretary of 
the Treasury (hereafter in this Act referred to as the ``Secretary'') 
shall mint and issue each year not more than 1,000,000 5-cent coins, 
which shall--
            (1) weigh 5 grams;
            (2) have a diameter of 0.835 inches; and
            (3) contain an alloy of 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 section 5134 of title 31, 
United States Code, all coins minted under this Act shall be considered 
to be numismatic items.

SEC. 3. SOURCES OF BULLION.

    The Secretary shall obtain silver for minting coins under this Act 
only from stockpiles established under the Strategic and Critical 
Materials Stockpiling Act.

SEC. 4. DESIGN OF COINS.

    (a) Design Requirements.--
            (1) In general.--The design of the coins minted under this 
        Act shall be a reproduction of the original 5-cent coin 
        designed by James Earle Fraser and minted from 1913 to 1938, 
        depicting on the obverse side a profile of a Native American, 
        and on the reverse side a buffalo.
            (2) Designations and inscriptions.--On each coin minted 
        under this Act there shall be--
                    (A) a designation of the value of the coin;
                    (B) an inscription of the year; and
                    (C) inscriptions of the words ``United States of 
                America'', ``Liberty'', and ``E Pluribus Unum''.
    (b) Selection.--The design for the coins minted under this Act 
shall be--
            (1) selected by the Secretary after consultation with the 
        Committee on Banking, Housing, and Urban Affairs and the 
        Committee on Indian Affairs of the United States Senate, and 
        the Commission of Fine Arts; and
            (2) reviewed by the Citizens Commemorative Coin 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) Mint Facility.--Only 1 facility of the United States Mint may 
be used to strike any particular combination of denomination and 
quality of the coins minted under this Act.
    (c) Commencement of Issuance.--The Secretary may issue coins minted 
under this Act beginning January 1, 1998.
    (d) Termination of Minting Authority.--No coins may be minted under 
this Act after December 31, 2000.

SEC. 6. SALE OF COINS.

    (a) Sale Price.--The coins issued 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 subsection (d) with respect 
        to such coins; and
            (3) the cost of designing and issuing 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 
issued 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.
    (d) Surcharges.--All sales shall include a surcharge of $1.00 per 
coin.

SEC. 7. GENERAL WAIVER OF PROCUREMENT REGULATIONS.

    (a) In General.--Except as provided in subsection (b), no provision 
of law governing procurement or public contracts shall be applicable to 
the procurement of goods and services necessary for carrying out the 
provisions of this Act.
    (b) Equal Employment Opportunity.--Subsection (a) shall not relieve 
any person entering into a contract under the authority of this Act 
from complying with any law relating to equal employment opportunity.

SEC. 8. DISTRIBUTION OF SURCHARGES.

    (a) Park Maintenance and Upkeep Fund.--There shall be established 
among the depository accounts of the National Park Foundation 
(hereafter in this Act referred to as ``the Foundation''), a charitable 
and non-profit corporation established under the Act of December 18, 
1967 (81 Stat. 656; 16 U.S.C. 19en), an account to be known as the 
``Park Maintenance and Upkeep Fund'' (hereafter in this Act referred to 
as ``the Fund''). Monies deposited in the Fund shall be expended solely 
and exclusively on the maintenance, repair, and general upkeep of 
facilities including, but not limited to, buildings, trails and 
utilities, within units of the National Park System. Under no 
circumstances will monies from the Fund be used for the construction of 
new facilities.
    (b) Deposits.--Surcharges received by the Secretary from the sale 
of coins issued under this Act shall be paid promptly by the Secretary 
to the Foundation for deposit in the Fund. Surcharges shall at no time 
be considered revenues to the Treasury of the United States and shall 
not be considered a basis for offset of appropriations which would 
otherwise be made to the National Park Service.
    (c) Allocations.--The Foundation shall allocate monies from the 
Fund to units of the National Park System for the purposes enumerated 
in subsection (a). Allocations shall be made in accordance with 
criteria developed by the Foundation, to meet priority needs identified 
by the National Park Service.
    (d) Audits.--The Comptroller General of the United States shall 
have the right to examine such books, records, documents, and other 
data of the Fund as may be related to the expenditures of amounts paid 
under subsection (b).

SEC. 9. FINANCIAL ASSURANCES.

    (a) No Net Cost to the Government.--The Secretary shall take such 
actions as may be necessary to ensure that minting and issuing coins 
under this Act will not result in any net cost to the United States 
Government.
    (b) Payment for Coins.--A coin shall not be issued under this Act 
unless the Secretary has received--
            (1) full payment for the coin;
            (2) security satisfactory to the Secretary to indemnify the 
        United States for full payment; or
            (3) a guarantee of full payment satisfactory to the 
        Secretary from a depository institution whose deposits are 
        insured by the Federal Deposit Insurance Corporation or the 
        National Credit Union Administration Board.

Answer:
United States Buffalo Nickel Act of 1995 - Requires the Secretary of the Treasury to mint and issue not more than 1 million five-cent coins each year for a three-year period beginning on January 1, 1998. 
Mandates that the design of the coins be a reproduction of the original five-cent coin designed by James Earle Fraser and minted from 1913 to 1938, depicting on one side a profile of a Native American, and on the reverse side a buffalo. 
Requires the Secretary to pay surcharges from the sale of such coins to the National Park Foundation for deposit in the Park Maintenance and Upkeep Fund, to be used solely and exclusively for the maintenance, repair, and general upkeep of facilities within the units of the National Park System.