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. SHORT TITLE.

    This Act may be cited as the ``Year 2000 Act''.

SEC. 2. FINDINGS.

    The Congress makes the following findings:
            (1) Electronic data exchanges are used extensively to 
        transfer information between computer systems. Federal agencies 
        now depend on electronic data exchanges to execute programs and 
        facilitate commerce. Consequently, as computer systems are 
        converted to process Year 2000 dates, the associated data 
        exchanges must also be made Year 2000 compliant.
            (2) The testing and implementation of new data exchanges 
        must be closely coordinated with exchange partners to be 
        completed effectively. If Year 2000 data exchanges do not 
        function properly, data will not be exchanged between systems, 
        or invalid data could cause receiving computer systems to 
        malfunction or produce inaccurate computations.
            (3) The United States 381,000 small manufacturers 
        contribute more than half of the country's total value in 
        manufacturing. However, as of 1997, 88 percent of all companies 
        with fewer than 2,000 employees had not yet started Year 2000 
        remediation projects.
            (4) As small manufacturers are an integral part of the 
        business supply chain, it is imperative that their computer 
        systems are Year 2000 compliant to prevent disruption to the 
        country's manufacturing base.
            (5) The economic well being of the United States is 
        interdependent with the economic well being of other nations of 
        the world. There is very little information on the level of 
        Year 2000 preparedness by other countries and the potential 
        impact on the United States economy. Therefore, to prevent 
        economic disruption in the United States, the Year 2000 
        computer problem must be addressed on a global scale.
            (6) Consumer awareness of the potential and extent of 
        failure of computer hardware, software, and embedded microchips 
        found in many consumer products resulting from the Year 2000 
        problem is small.
            (7) Currently, there is no information to guide consumers 
        in the purchase of Year 2000 compliant consumer goods or to 
        ensure that their existing goods are Year 2000 complaint.

SEC. 3. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``end-to-end testing'' means testing data 
        exchange software with respect to--
                    (A) the initiation of the exchange by sending 
                computers;
                    (B) transmission through intermediate 
                communications software and hardware; and
                    (C) receipt and acceptance by receiving computers;
            (2) the term ``small and medium-sized businesses'' means 
        businesses with less than 500 employees;
            (3) the term ``Year 2000 compliant'' means, with respect to 
        information technology, that the information technology 
        accurately processes (including calculating, comparing, and 
        sequencing) date and time data from, into, and between the 20th 
        and 21st centuries and the years 1999 and 2000, and leap year 
        calculations, to the extent that other information technology 
        properly exchanges date and time data with it; and
            (4) the term ``Year 2000 computer problem'' means the 
        potential problems that might be encountered in any level of 
        computer hardware and software from microcode to application 
        programs, files, and databases that need to correctly interpret 
        year date data represented in 2-digit-year format.

SEC. 4. FEDERAL AGENCY ACTIONS.

    To ensure that all computer operations and processing can be 
provided without interruption by Federal agencies after December 31, 
1999, the head of each Federal agency shall--
            (1) take actions necessary to ensure that all systems and 
        hardware administered by the agency are Year 2000 compliant, to 
        the extent necessary to ensure that no significant disruption 
        of the operations of the agency or of the agency's data 
        exchange partners occurs, including--
                    (A) establishing, before March 1, 1999, schedules 
                for testing and implementing new data exchange formats 
                for completing all data exchange corrections, which may 
                include national test days for end-to-end testing of 
                critical processes and associated data exchanges 
                affecting Federal, State, and local governments;
                    (B) notifying data exchange partners of the 
                implications to the agency and the exchange partners if 
                they do not make appropriate date conversion 
                corrections in time to meet the Federal schedule for 
                implementing and testing Year 2000 compliant data 
                exchange processes;
                    (C) giving priority to installing filters necessary 
                to prevent the corruption of mission-critical systems 
                from data exchanges with noncompliant systems; and
                    (D) developing and implementing, as part of the 
                agency's continuity and contingency planning efforts, 
                specific provisions for data exchanges that may fail, 
                including strategies to mitigate operational 
                disruptions if data exchange partners do not make 
                timely date conversion corrections;
            (2) beginning not later than 30 days after the date of the 
        enactment of this Act, convene meetings at least quarterly with 
        representatives of the agency's data exchange partners to 
        assess implementation progress; and
            (3) after each meeting convened pursuant to paragraph (2), 
        transmit to the Congress a report summarizing--
                    (A) the results of that meeting; and
                    (B) the status of the agency's completion of key 
                data exchange corrections, including the extent of data 
                exchange inventoried, an assessment of data exchange 
                formats agreed to with data exchange partners, testing 
                and implementation schedules, and testing and 
                implementation completed.

SEC. 5. ASSISTANCE FOR SMALL AND MEDIUM-SIZED BUSINESSES.

    To ensure that the Nation's small and medium-sized businesses are 
prepared to meet the Year 2000 computer problem challenge, the National 
Institute of Standards and Technology, in conjunction with the Small 
Business Administration, shall develop a Year 2000 compliance outreach 
program to assist small and medium-sized businesses. Such program shall 
include--
            (1) the development of a Year 2000 self-assessment 
        checklist;
            (2) an explanation of the Year 2000 computer problem and an 
        identification of best practices for resolving the problem;
            (3) a list of Federal Government Year 2000 information 
        resources; and
            (4) a list of Year 2000 compliant products provided by the 
        General Services Administration.

SEC. 6. INTERNATIONAL ASSESSMENT.

    Within 6 months after the date of the enactment of this Act, the 
Under Secretary of Commerce for Technology, in conjunction with other 
relevant Federal agencies, shall transmit to the Congress a report 
assessing the international implications of the Year 2000 computer 
problem. Such report shall include--
            (1) an assessment of Year 2000 compliance by the United 
        States major trading partners;
            (2) a description of efforts by the United States to share 
        best practices with other countries;
            (3) the economic implications on world trade and the United 
        States economy of the Year 2000 computer problem, including an 
        identification of impacted United States industrial sectors and 
        Federal agencies; and
            (4) a summary of participation by Federal agencies in 
        international fora addressing the Year 2000 computer problem.

SEC. 7. CONSUMER AWARENESS.

    To ensure that the Nation's consumers are aware of and prepared to 
meet the Year 2000 computer problem challenge, the Under Secretary of 
Commerce for Technology shall develop a Year 2000 consumer awareness 
program to assist the public in becoming aware of the implications of 
the Year 2000 computer problem. Such program shall include--
            (1) the development of a Year 2000 self-assessment 
        checklist;
            (2) a list of Federal Government Year 2000 computer problem 
        information resources;
            (3) a list of Year 2000 compliant products provided by the 
        General Services Administration;
            (4) a series of public awareness announcements or seminars 
        on the impact of the Year 2000 computer problem on consumer 
        products and services; and
            (5) a series of public awareness announcements or seminars 
        on the potential effect that the Year 2000 computer problem 
        could have on the provision of services by the Federal 
        Government to the public, and the progress made in resolving 
        the problem by the Federal agencies providing those services.

Answer: Year 2000 Act - Requires the head of each Federal agency to:  (1) take actions necessary to ensure that all systems and hardware administered by the agency are Year 2000 compliant to the extent necessary to ensure that no significant disruption of the agency's operations or data exchange partners occurs; and (2) convene, at least quarterly, and report to the Congress on, meetings with representatives of the agency's data exchange partners to assess implementation progress. 
Directs the National Institute of Standards and Technology, in conjunction with the Small Business Administration, to develop a Year 2000 compliance outreach program to assist the Nation's small and medium-sized businesses to ensure that such businesses are prepared to meet the Year 2000 computer problem (Y2K problem) challenge. 
Requires the Under Secretary of Commerce for Technology:  (1) in conjunction with other relevant Federal agencies, to transmit to the Congress a report assessing the international implications of the Year 2000 computer problem; and (2) to develop a Year 2000 consumer awareness program to assist the public in becoming aware of the implications of such problem.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mothers' and Infants' Good Health 
Act of 1995''.

SEC. 2. REQUIRED COVERAGE FOR CHILD BIRTH.

    (a) In General.--A health plan that provides maternity benefits 
that include benefits for child birth shall ensure that--
            (1) in the case of delivery in a hospital or other 
        inpatient setting, coverage is provided for a minimum of 48 
        hours of inpatient care following a vaginal delivery and a 
        minimum of 96 hours of inpatient care following a caesarean 
        section for a mother and her newly born child in a health care 
        facility; and
            (2) in the case of delivery in the home or other outpatient 
        setting, coverage for appropriate home health care in the 
        setting is provided for a minimum of 48 hours following 
        delivery.
    (b) Terms of Coverage.--A health plan fails to provide coverage 
required under subsection (a) if the plan imposes cost-sharing with 
respect to care described in such subsection which varies depending on 
the length of stay within the minimum period required under such 
subsection.
    (c) Prohibition.--In implementing the requirements of this section, 
a health plan may not modify the terms and conditions of coverage based 
on the determination by an enrollee to request less than the minimum 
coverage required under subsection (a).
    (d) Notice.--A health plan shall provide notice to each enrollee 
under such plan regarding the coverage required by this section in 
accordance with regulations promulgated by the Secretary of Health and 
Human Services, in consultation with the National Association of 
Insurance Commissioners. Such notice shall be in writing and 
prominently positioned in any literature or correspondence made 
available or distributed by the health plan and shall be transmitted--
            (1) in the next mailing of general information made by the 
        plan to the enrollee,
            (2) as part of the yearly informational packet sent to the 
        enrollee, or
            (3) not later than January 1, 1996,
whichever is earliest.
    (e) Enforcement.--
            (1) Failure to provide coverage.--Any health plan that 
        violates the provisions of this section (other than subsection 
        (d)) shall be subject to a civil money penalty in an amount 
        determined by the Secretary of Health and Human Services.
            (2) Failure to provide notice.--Any health plan that 
        violates the provisions of subsection (d) shall be subject to a 
        civil money penalty in an amount determined by the Secretary of 
        Health and Human Services.
            (3) Process.--The provisions of section 1128A of the Social 
        Security Act (other than subsections (a) and (b)) shall apply 
        to civil money penalties under this subsection in the same 
        manner as they apply to a penalty or proceeding under section 
        1128A(a) of such Act.
    (f) Health Plan.--
            (1) In general.--As used in this section, the term ``health 
        plan'' means any plan or arrangement which provides, or pays 
        the cost of, health benefits.
            (2) Exclusions.--Such term does not include the following, 
        or any combination thereof:
                    (A) Coverage only for accidental death or 
                dismemberment.
                    (B) Coverage providing wages or payments in lieu of 
                wages for any period during which the employee is 
                absent from work on account of sickness or injury.
                    (C) A medicare supplemental policy (as defined in 
                section 1882(g)(1) of the Social Security Act).
                    (D) Coverage issued as a supplement to liability 
                insurance.
                    (E) Worker's compensation or similar insurance.
                    (F) Automobile medical-payment insurance.
                    (G) A long-term care policy, including a nursing 
                home fixed indemnity policy (unless the Secretary 
                determines that such a policy provides sufficiently 
                comprehensive coverage of a benefit so that it should 
                be treated as a health plan).
                    (H) Such other plan or arrangement as the Secretary 
                of Health and Human Services determines is not a health 
                plan.
            (3) Certain plans included.--Such term includes any plan or 
        arrangement not described in any subparagraph of paragraph (2) 
        which provides for benefit payments, on a periodic basis, for--
                    (A) a specified disease or illness, or
                    (B) period of hospitalization,
        without regard to the costs incurred or services rendered 
        during the period to which the payments relate.

SEC. 3. EFFECTIVE DATE.

    The provisions of section 2 shall apply to all health plans 
offered, sold, issued, or renewed after the date of the enactment of 
this Act.

Answer: Mothers' and Infants' Good Health Act of 1995 - Requires a health plan that provides maternity benefits that include benefits for child birth to provide coverage for a minimum amount of time following delivery in:  (1) a health care facility; and (2) the home or other outpatient setting.  Prohibits a health plan from modifying the terms and conditions of coverage, if an enrollee requests less than the minimum coverage required in this Act. 
Requires a health plan to provide notice, as specified, to each enrollee regarding the coverage required in this Act. 
Establishes civil penalties for failure to provide coverage and failure to provide notice.


Question: SECTION 1. EXEMPTION FOR CERTAIN STATE AND LOCAL POLITICAL COMMITTEES 
              FROM NOTIFICATION REQUIREMENTS.

    (a) Exemption From Notification Requirements.--Paragraph (5) of 
section 527(i) of the Internal Revenue Code of 1986 (relating to 
organizations must notify Secretary that they are section 527 
organizations) is amended by striking ``or'' at the end of subparagraph 
(A), by striking the period at the end of subparagraph (B) and 
inserting ``, or'', and by adding at the end the following:
            ``(C) which is a political committee of a State or local 
        candidate or which is a State or local committee of a political 
        party.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect as if included in the amendments made by Public Law 106-
230.

SEC. 2. EXEMPTION FOR CERTAIN STATE AND LOCAL POLITICAL COMMITTEES FROM 
              REPORTING REQUIREMENTS.

    (a) In General.--Section 527(j)(5) of the Internal Revenue Code of 
1986 (relating to coordination with other requirements) is amended by 
redesignating subparagraphs (C), (D), and (E) as subparagraphs (D), 
(E), and (F), respectively, and by inserting after subparagraph (B) the 
following new subparagraph:
            ``(C) to any organization which is a qualified State or 
        local political organization,''.
    (b) Qualified State or Local Political Organization.--Subsection 
(e) of section 527 of the Internal Revenue Code of 1986 (relating to 
other definitions) is amended by adding at the end the following new 
paragraph:
        ``(5) Qualified state or local political organization.--
            ``(A) In general.--The term `qualified State or local 
        political organization' means a political organization--
                ``(i) all the exempt functions of which are solely for 
            the purposes of influencing or attempting to influence the 
            selection, nomination, election, or appointment of any 
            individual to any State or local public office or office in 
            a State or local political organization,
                ``(ii) which is subject to State law that requires the 
            organization to report (and it so reports)--

                    ``(I) information regarding each separate 
                expenditure from and contribution to such organization, 
                and
                    ``(II) information regarding the person who makes 
                such contribution or receives such expenditure,

            which would otherwise be required to be reported under this 
            section, and
                ``(iii) with respect to which the reports referred to 
            in clause (ii) are (I) made public by the agency with which 
            such reports are filed, and (II) made publicly available 
            for inspection by the organization in the manner described 
            in section 6104(d).
            ``(B) Certain state law differences disregarded.--An 
        organization shall not be treated as failing to meet the 
        requirements of subparagraph (A)(ii) solely by reason of 1 or 
        more of the following:
                ``(i) The minimum amount of any expenditure or 
            contribution required to be reported under State law is not 
            more than $300 greater than the minimum amount required to 
            be reported under subsection (j).
                ``(ii) The State law does not require the organization 
            to identify 1 or more of the following:

                    ``(I) The employer of any person who makes 
                contributions to the organization.

                    ``(II) The occupation of any person who makes 
                contributions to the organization.
                    ``(III) The employer of any person who receives 
                expenditures from the organization.
                    ``(IV) The occupation of any person who receives 
                expenditures from the organization.
                    ``(V) The purpose of any expenditure of the 
                organization.
                    ``(VI) The date any contribution was made to the 
                organization.
                    ``(VII) The date of any expenditure of the 
                organization.

            ``(C) De minimis errors.--An organization shall not fail to 
        be treated as a qualified State or local political organization 
        solely because such organization makes de minimis errors in 
        complying with the State reporting requirements and the public 
        inspection requirements described in subparagraph (A) as long 
        as the organization corrects such errors within a reasonable 
        period after the organization becomes aware of such errors.
            ``(D) Participation of federal candidate or office 
        holder.--The term `qualified State or local political 
        organization' shall not include any organization otherwise 
        described in subparagraph (A) if a candidate for nomination or 
        election to Federal elective public office or an individual who 
        holds such office--
                ``(i) controls or materially participates in the 
            direction of the organization,
                ``(ii) solicits contributions to the organization 
            (unless the Secretary determines that such solicitations 
            resulted in de minimis contributions and were made without 
            the prior knowledge and consent, whether explicit or 
            implicit, of the organization or its officers, directors, 
            agents, or employees), or
                ``(iii) directs, in whole or in part, disbursements by 
            the organization.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the amendments made by Public Law 106-230.

SEC. 3. EXEMPTION FROM ANNUAL RETURN REQUIREMENTS.

    (a) Income Tax Returns Required Only for Political Organization 
Taxable Income.--Paragraph (6) of section 6012(a) of the Internal 
Revenue Code of 1986 (relating to persons required to make returns of 
income) is amended by striking ``or which has'' and all that follows 
through ``section)''.
    (b) Income Tax Returns Not Subject to Disclosure.--
        (1) Disclosure by the secretary.--Subsection (b) of section 
    6104 of such Code (relating to disclosure by the Secretary of 
    annual information returns) is amended by striking ``6012(a)(6),''.
        (2) Public inspection.--Subsection (d) of section 6104 of such 
    Code (relating to public inspection of certain annual returns) is 
    amended--
            (A) in paragraph (1)(A)(i) by striking ``or section 
        6012(a)(6) (relating to returns by political organizations)'', 
        and
            (B) in subparagraph (2) by striking ``or section 
        6012(a)(6)''.
    (c) Information Returns.--Subsection (g) of section 6033 of such 
Code (relating to returns required by political organizations) is 
amended to read as follows:
    ``(g) Returns Required by Political Organizations.--
        ``(1) In general.--This section shall apply to a political 
    organization (as defined by section 527(e)(1)) which has gross 
    receipts of $25,000 or more for the taxable year. In the case of a 
    political organization which is a qualified State or local 
    political organization (as defined in section 527(e)(5)), the 
    preceding sentence shall be applied by substituting `$100,000' for 
    `$25,000'.
        ``(2) Annual returns.--Political organizations described in 
    paragraph (1) shall file an annual return--
            ``(A) containing the information required, and complying 
        with the other requirements, under subsection (a)(1) for 
        organizations exempt from taxation under section 501(a), with 
        such modifications as the Secretary considers appropriate to 
        require only information which is necessary for the purposes of 
        carrying out section 527, and
            ``(B) containing such other information as the Secretary 
        deems necessary to carry out the provisions of this subsection.
        ``(3) Mandatory exceptions from filing.--Paragraph (2) shall 
    not apply to an organization--
            ``(A) which is a State or local committee of a political 
        party, or political committee of a State or local candidate,
            ``(B) which is a caucus or association of State or local 
        officials,
            ``(C) which is an authorized committee (as defined in 
        section 301(6) of the Federal Election Campaign Act of 1971) of 
        a candidate for Federal office,
            ``(D) which is a national committee (as defined in section 
        301(14) of the Federal Election Campaign Act of 1971) of a 
        political party,
            ``(E) which is a United States House of Representatives or 
        United States Senate campaign committee of a political party 
        committee,
            ``(F) which is required to report under the Federal 
        Election Campaign Act of 1971 as a political committee (as 
        defined in section 301(4) of such Act), or
            ``(G) to which section 527 applies for the taxable year 
        solely by reason of subsection (f)(1) of such section.
        ``(4) Discretionary exception.--The Secretary may relieve any 
    organization required under paragraph (2) to file an information 
    return from filing such a return if the Secretary determines that 
    such filing is not necessary to the efficient administration of the 
    internal revenue laws.''.
    (d) Effective Date.--The amendments made by this section shall take 
effect as if included in the amendments made by Public Law 106-230.

SEC. 4. NOTIFICATION OF INTERACTION OF REPORTING REQUIREMENTS.

    (a) In General.--The Secretary of the Treasury, in consultation 
with the Federal Election Commission, shall publicize--
        (1) the effect of the amendments made by this Act, and
        (2) the interaction of requirements to file a notification or 
    report under section 527 of the Internal Revenue Code of 1986 and 
    reports under the Federal Election Campaign Act of 1971.
    (b) Information.--Information provided under subsection (a) shall 
be included in any appropriate form, instruction, notice, or other 
guidance issued to the public by the Secretary of the Treasury or the 
Federal Election Commission regarding reporting requirements of 
political organizations (as defined in section 527 of the Internal 
Revenue Code of 1986) or reporting requirements under the Federal 
Election Campaign Act of 1971.

SEC. 5. WAIVER OF FILING AMOUNTS.

    (a) Waiver of Filing Amounts.--Section 527 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following:
    ``(k) Authority To Waive.--The Secretary may waive all or any 
portion of the--
        ``(1) tax assessed on an organization by reason of the failure 
    of the organization to comply with the requirements of subsection 
    (i), or
        ``(2) amount imposed under subsection (j) for a failure to 
    comply with the requirements thereof,
on a showing that such failure was due to reasonable cause and not due 
to willful neglect.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to any tax assessed or amount imposed after June 30, 2000.

SEC. 6. MODIFICATIONS TO SECTION 527 ORGANIZATION DISCLOSURE 
              PROVISIONS.

    (a) Unsegregated Funds Not To Avoid Tax.--Paragraph (4) of section 
527(i) of the Internal Revenue Code of 1986 (relating to failure to 
notify) is amended by adding at the end the following new sentence: 
``For purposes of the preceding sentence, the term `exempt function 
income' means any amount described in a subparagraph of subsection 
(c)(3), whether or not segregated for use for an exempt function.''.
    (b) Procedures for Assessment and Collection of Amounts.--Paragraph 
(1) of section 527(j) of the Internal Revenue Code of 1986 (relating to 
required disclosure of expenditures and contributions) is amended by 
adding at the end the following new sentence: ``For purposes of 
subtitle F, the amount imposed by this paragraph shall be assessed and 
collected in the same manner as penalties imposed by section 
6652(c).''.
    (c) Duplicate Written Filings Not Required.--Subparagraph (A) of 
section 527(i)(1) of the Internal Revenue Code of 1986 is amended by 
striking ``, electronically and in writing,'' and inserting 
``electronically''.
    (d) Application of Fraud Penalty.--Section 7207 of the Internal 
Revenue Code of 1986 (relating to fraudulent returns, statements, and 
other documents) is amended by striking ``pursuant to subsection (b) of 
section 6047 or pursuant to subsection (d) of section 6104'' and 
inserting ``pursuant to section 6047(b), section 6104(d), or subsection 
(i) or (j) of section 527''.
    (e) Contents and Filing of Report.--
        (1) Contents.--Section 527(j)(3) of the Internal Revenue Code 
    of 1986 (relating to contents of report) is amended--
            (A) by inserting ``, date, and purpose'' after ``The 
        amount'' in subparagraph (A), and
            (B) by inserting ``and date'' after ``the amount'' in 
        subparagraph (B).
        (2) Electronic filing.--Section 527(j) of such Code is amended 
    by adding at the end the following new paragraph:
        ``(7) Electronic filing.--Any report required under paragraph 
    (2) with respect to any calendar year shall be filed in electronic 
    form if the organization has, or has reason to expect to have, 
    contributions exceeding $50,000 or expenditures exceeding $50,000 
    in such calendar year.''.
        (3) Electronic filing and access of required disclosures.--
    Section 527 of such Code, as amended by section 5(a), is amended by 
    redesignating subsection (k) as subsection (l) and by inserting 
    after subsection (j) the following new subsection:
    ``(k) Public Availability of Notices and Reports.--
        ``(1) In general.--The Secretary shall make any notice 
    described in subsection (i)(1) or report described in subsection 
    (j)(7) available for public inspection on the Internet not later 
    than 48 hours after such notice or report has been filed (in 
    addition to such public availability as may be made under section 
    6104(d)(7)).
        ``(2) Access.--The Secretary shall make the entire database of 
    notices and reports which are made available to the public under 
    paragraph (1) searchable by the following items (to the extent the 
    items are required to be included in the notices and reports):
            ``(A) Names, States, zip codes, custodians of records, 
        directors, and general purposes of the organizations.
            ``(B) Entities related to the organizations.
            ``(C) Contributors to the organizations.
            ``(D) Employers of such contributors.
            ``(E) Recipients of expenditures by the organizations.
            ``(F) Ranges of contributions and expenditures.
            ``(G) Time periods of the notices and reports.
    Such database shall be downloadable.''.
    (f) Contents of Notice.--Section 527(i)(3) of the Internal Revenue 
Code of 1986 (relating to contents of notice) is amended by striking 
``and'' at the end of subparagraph (D), by redesignating subparagraph 
(E) as subparagraph (F), and by inserting after subparagraph (D) the 
following new subparagraph:
            ``(E) whether the organization intends to claim an 
        exemption from the requirements of subsection (j) or section 
        6033, and''.
    (g) Timing of Notice in Case of Material Change.--
        (1) In general.--Subparagraph (B) of section 527(i)(1) of the 
    Internal Revenue Code of 1986 (relating to general notification 
    requirement) is amended by inserting ``or, in the case of any 
    material change in the information required under paragraph (3), 
    for the period beginning on the date on which the material change 
    occurs and ending on the date on which such notice is given'' after 
    ``given''.
        (2) Time to give notice.--Section 527(i)(2) of the Internal 
    Revenue Code of 1986 (relating to time to give notice) is amended 
    by inserting ``or, in the case of any material change in the 
    information required under paragraph (3), not later than 30 days 
    after such material change'' after ``established''.
        (3) Effect of failure.--Paragraph (4) of section 527(i) of the 
    Internal Revenue Code of 1986 (relating to effect of failure) is 
    amended by inserting before the period at the end the following: 
    ``or, in the case of a failure relating to a material change, by 
    taking into account such income and deductions only during the 
    period beginning on the date on which the material change occurs 
    and ending on the date on which notice is given under this 
    subsection''.
    (h) Effective Dates.--
        (1) Subsections (a) and (b).--The amendments made by 
    subsections (a) and (b) shall apply to failures occurring on or 
    after the date of the enactment of this Act.
        (2) Subsection (c).--The amendments made by subsection (c) 
    shall take effect as if included in the amendments made by Public 
    Law 106-230.
        (3) Subsection (d).--The amendment made by subsection (d) shall 
    apply to reports and notices required to be filed on or after the 
    date of the enactment of this Act.
        (4) Subsections (e)(1) and (f).--The amendments made by 
    subsections (e)(1) and (f) shall apply to reports and notices 
    required to be filed more than 30 days after the date of the 
    enactment of this Act.
        (5) Subsections (e)(2) and (e)(3).--The amendments made by 
    subsections (e)(2) and (e)(3) shall apply to reports required to be 
    filed on or after June 30, 2003.
        (6) Subsection (g).--
            (A) In general.--The amendments made by subsection (g) 
        shall apply to material changes on or after the date of the 
        enactment of this Act.
            (B) Transition rule.--In the case of a material change 
        occurring during the 30-day period beginning on the date of the 
        enactment of this Act, a notice under section 527(i) of the 
        Internal Revenue Code of 1986 (as amended by this Act) shall 
        not be required to be filed under such section before the later 
        of--
                (i) 30 days after the date of such material change, or
                (ii) 45 days after the date of the enactment of this 
            Act.

SEC. 7. EFFECT OF AMENDMENTS ON EXISTING DISCLOSURES.

    Notices, reports, or returns that were required to be filed with 
the Secretary of the Treasury before the date of the enactment of the 
amendments made by this Act and that were disclosed by the Secretary of 
the Treasury consistent with the law in effect at the time of 
disclosure shall remain subject on and after such date to the 
disclosure provisions of section 6104 of the Internal Revenue Code of 
1986.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.

Answer:
(Sec. 1) Amends the Internal Revenue Code (IRC) to exempt State and local committees of candidates and of political parties from specified notification requirements.(Sec. 2) Exempts a "qualified State or local political organization" from specified reporting requirements. Defines "qualified State or local political organization."(Sec. 3) Requires an annual income tax return from political organizations only with respect to political organization taxable income. (Currently, such a return is required with respect to such income or if gross receipts exceed $25,000.) Exempts such returns from disclosure.Requires the filing of an annual information return by a political organization with gross receipts of $25,000 or more or with gross receipts of $100,000 or more in the case of a qualified State or local political organization, except for certain organizations including: (1) a State or local committee of a political party, or political committee of a State or local candidate; (2) a caucus or association of State or local officials; (3) an authorized committee of a candidate for Federal office; (4) a national committee of a political party; or (5) a U.S. House of Representatives or U.S. Senate campaign committee of a political party committee.(Sec. 4) Requires the Secretary of the Treasury to publicize the effects of this Act and the interaction of IRC requirements with Federal Election Campaign Act of 1971 requirements.(Sec. 5) Permits the waiver of an organization's failure to comply tax if due to reasonable cause and not to willful neglect.(Sec. 6) Makes additional amendments to IRC section 527 (Political Organizations) concerning: (1) unsegregated funds; (2) penalty assessment and collection procedures; (3) electronic filing; (4) public availability of notices and reports; and (5) timing of notice of material change.