In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
--------
Question: SECTION 1. BAN ON DISCLOSURE OF MEDICAL QUALITY ASSURANCE INFORMATION.

    Subsection (a) of section 5705 of title 38, United States Code, is 
amended--
            (1) by inserting ``(1)'' after ``(a)''; and
            (2) by adding at the end the following:
    ``(2)(A) Except as provided in subsection (b), no part of any 
medical quality assurance record or document described in subsection 
(a)(1) may be subject to discovery or admitted into evidence in any 
judicial or administrative proceeding.
    ``(B) An individual who reviews or creates medical quality 
assurance records or documents for the Department or who participates 
in any proceeding that reviews or creates such records or documents may 
not be permitted or required to testify in any judicial or 
administrative proceeding with respect to such records or documents or 
with respect to any finding, recommendation, evaluation, opinion, or 
action taken by such person in connection with such records or 
documents except as provided in this section.''.

SEC. 2. DISCLOSURE AUTHORITY.

    (a) Clarification of Coverage.--Subsection (b)(1) of section 5705 
of title 38, United States Code, is amended by striking out ``or 
document'' in the matter above subparagraph (A) and inserting in lieu 
thereof ``, document, or testimony''.
    (b) Disclosure for Professional Use.--Such subsection is further 
amended by adding at the end the following:
            ``(E) In an administrative or judicial proceeding commenced 
        by a criminal or civil law enforcement agency or 
        instrumentality referred to in subparagraph (C), but only 
        concerning the subject of such proceeding.
            ``(F) To a governmental board or agency or to a 
        professional health care society or organization, if such 
        record or document is needed by the board, agency, society, or 
        organization to issue a professional license or credential to 
        or to monitor the compliance with professional standards of any 
        health care provider who is or was an employee of the 
        Department.
            ``(G) To a hospital, medical center, or other institution 
        that provides health care services, if such record or document 
        is needed by the institution to assess the professional 
        qualifications of any health care provider who is or was an 
        employee of the Department and who has applied for or been 
        granted authority or employment to provide health care services 
        in or on behalf of such institution.
            ``(H) To an administrative or judicial proceeding commenced 
        by a present or former Department health care provider 
        concerning the termination, suspension or limitation of the 
        clinical privileges of such health care provider, or concerning 
        any adverse action involving such health care provider, but 
        only to the extent that such records or documents relate to the 
        clinical conduct or performance of the individual who has 
        commenced the action.''.
    (c) Removal of Identities.--Subsection (b)(2) of such section is 
amended by striking out ``if disclosure'' and all that follows through 
``personal privacy'' and inserting in lieu thereof ``subparagraphs 
(1)(A) and (1)(B) of this subsection''.

SEC. 3. LIMITATION ON DISCLOSURE.

    Paragraph (3) of section 5705(b) of title 38, United States Code, 
is amended to read as follows:
    ``(3) A person or entity having possession of, or access to, 
information, records, or documents, or testimony relating thereto, that 
is subject to the provisions of this section may not disclose such 
information, records, or documents, or any testimony relating thereto, 
in any manner or for any purpose except for a purpose as provided in 
this subsection. No person or entity to whom a record or document has 
been disclosed under this subsection shall make further disclosure of 
such record or document except for a purpose provided in this 
subsection.''.

SEC. 4. ACCESS TO RECORDS.

    Subsection (b) of section 5705 of title 38, United States Code, is 
amended by adding at the end the following:
    ``(7) Medical quality assurance records and documents described in 
subsection (a) which are subject to section 552a of title 5 may not be 
disclosed in accordance with that section except to the extent that 
such disclosure is also authorized under this section.
    ``(8) Medical quality assurance records or documents described in 
subsection (a) which are also subject to section 552a of title 5--
            ``(A) shall not be subject to the access provisions of such 
        section 552a to the extent that such access would reveal the 
        identities of participants in the quality assurance process 
        which generated the records or documents; and
            ``(B) are not subject to the amendment provisions of such 
        section 552a.
    ``(9) Medical quality assurance records and documents described in 
subsection (a) may not be made available to any person under section 
552 of title 5.''.

SEC. 5. REGULATIONS.

    Subsection (d)(2) of section 5705 of title 38, United States Code, 
is amended by striking out ``specified in'' and inserting in lieu 
thereof ``accomplished in accordance with''.

Answer: Prohibits Department of Veterans Affairs medical quality assurance records from being subject to discovery or admitted into evidence in any judicial or administrative proceeding.  Prohibits an individual who participates in the production of such records from being required to testify at such a proceeding. 
Allows testimony concerning such records (currently, only the records or documents themselves) to be disclosed to Federal agencies for certain limited purposes (licensing, accreditation).  Specifies additional uses for which such information may be disclosed. 
Includes information and testimony related to such records within certain disclosure limitation provisions. 
Prohibits the disclosure of such records by the Department as public information to the extent that such disclosure would reveal the identities of the participants in the quality assurance process which generated the records or documents.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Sacramento Valley Water Storage and 
Restoration Act of 2014''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The State of California and much of the West are 
        experiencing one of the driest years on record, exacerbating 
        water supply problems caused by a lack of surface water storage 
        infrastructure. The drought conditions have caused reductions 
        in water supplies to almost all water users in the State.
            (2) The Sites Project has been identified by the State of 
        California and the Federal Government as an important component 
        to integrated water management in the Sacramento Valley that 
        would advance the co-equal objectives of improving water 
        management and restoring ecological health for beneficial uses 
        of the Sacramento-San Joaquin Delta and the Sacramento River 
        watershed.
            (3) Among other things, the Sites Project would--
                    (A) increase surface water storage to enhance water 
                management flexibility in the Sacramento Valley;
                    (B) provide flood control benefits;
                    (C) improve conditions for fish, waterfowl, and 
                wildlife in the Sacramento Valley, including anadromous 
                fish in the Sacramento River; and
                    (D) improve the operation of the State's water 
                system to provide improvements in ecosystem and water 
                quality conditions in the Bay-Delta while providing a 
                more reliable water supply for the State of California.
            (4) The Sites Project has been shown to provide 
        approximately 1,300,000 of additional yield when the Sites 
        Project is integrated into the operations of other State and 
        Federal reservoirs upstream of the Bay-Delta.
            (5) Healthy wetlands are of vital importance to wildlife in 
        California and require a reliable supply of water, and 
        additional surface water storage can help meet water supply 
        goals under the Central Valley Project Improvement Act.
            (6) It is in the interests of the United States for the 
        Federal Government to work with the Sites Project Authority, 
        which has been established under laws of the State of 
        California as an independent joint powers authority to, among 
        other things, study, promote, develop, design, finance, 
        acquire, construct, manage, and operate Sites Reservoir and 
        related facilities, in order to advance the Sites Project in 
        the most expeditious and cost-effective manner possible.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (2) Commissioner.--The term ``Commissioner'' means the 
        Commissioner of the Bureau of Reclamation.
            (3) Bureau.--The term ``Bureau'' means the Bureau of 
        Reclamation.
            (4) Authority.--The term ``Authority'' means the Sites 
        Project Authority that entered into a Joint Powers Agreement on 
        August 26, 2010, for the purpose of advancing the Sites Project 
        as a non-Federal facility and includes Glenn-Colusa Irrigation 
        District, Reclamation District 108, the Tehama-Colusa Canal 
        Authority, Maxwell Irrigation District, the County of Glenn, 
        the County of Colusa and Yolo County Flood Control and Water 
        Conservation District.
            (5) Sites project.--The term ``Sites Project'' means the 
        Sites Reservoir in Glenn and Colusa Counties, California, and 
        related facilities, including associated water conveyance and 
        hydropower generation and transmission facilities.
            (6) State.--The term ``State'' means the State of 
        California.
            (7) Central valley project.--The term ``Central Valley 
        Project'' means all Federal reclamation projects located within 
        or diverting water from or to the watershed of the Sacramento 
        and San Joaquin rivers and their tributaries as authorized by 
        the Act of August 26, 1937 (50 Stat. 850), and all Acts 
        amendatory or supplemental thereto, including but not limited 
        to the Act of October 17, 1940 (54 Stat. 1198, 1199), Act of 
        December 22, 1944 (58 Stat. 887), Act of October 14, 1949 (63 
        Stat. 852), Act of September 26, 1950 (64 Stat. 1036), Act of 
        August 27, 1954 (68 Stat. 879), Act of August 12, 1955 (69 
        Stat. 719), Act of June 3, 1960 (74 Stat. 156), Act of October 
        23, 1962 (76 Stat. 1173), Act of September 2, 1965 (79 Stat. 
        615), Act of August 19, 1967 (81 Stat. 167), Act of August 27, 
        1967 (81 Stat. 173), Act of October 23, 1970 (84 Stat. 1097), 
        Act of September 28, 1976 (90 Stat. 1324) and Act of October 
        27, 1986 (100 Stat. 3050).
            (8) Repayment and water service contracts.--The terms 
        ``repayment contract'' and ``water service contract'' have the 
        same meaning as provided in sections 9(d) and 9(e) of the 
        Reclamation Project Act of 1939 (53 Stat. 1187, 1195), as 
        amended.

SEC. 4. FEASIBILITY STUDY AND ENVIRONMENTAL IMPACT STATEMENT.

    (a) Feasibility Study.--No later than June 30, 2015, the Secretary, 
acting through the Bureau, shall finalize and publish in the Federal 
Register, the feasibility study authorized in section 103(d)(1)(i)(II) 
of title I of Public Law 108-361.
    (b) Environmental Impact Statement and Environmental Impact 
Report.--No later than June 30, 2015, the Secretary shall work with the 
Secretary of Commerce, the Army Corps of Engineers and the 
Environmental Protection Agency Administrator to coordinate the efforts 
of the relevant agencies and work with the State, the Authority, and 
other stakeholders to complete and issue the final joint environmental 
impact statement and environmental impact report on the Sites Project.
    (c) Availability of Documents.--The Secretary shall ensure that all 
documents associated with the preparation of planning and feasibility 
studies and applicable environmental reviews under the National 
Environmental Policy Act for the Sites Project shall be made available 
to the Authority.
    (d) Financial Assistance and Other Agreements.--To assist the 
Secretary in meeting the deadlines for completing the feasibility study 
and environmental impact statement identified in this section, no later 
than 90 days following enactment, the Secretary, acting through the 
Bureau, shall enter into such agreements with the Authority, including 
financial assistance agreements, to carry out such work as the Bureau 
and the Authority mutually agree is appropriate to ensure that all 
studies and environmental reviews are completed on an expeditious basis 
and that the shortest applicable process under the National 
Environmental Policy Act shall be utilized, including in the completion 
of the final feasibility study and final joint environmental impact 
statement and environmental impact report on the Sites Project.
    (e) Non-Federal Cost-Share.--The Secretary shall attribute all 
funds expended, or in-kind services provided, by the Authority or the 
State to advance the Sites Project, including the $42,379,999 in non-
Federal funds provided to the North-of-Delta Offstream Storage 
Feasibility Study reflected in the Bureau's fiscal year 2015 Budget 
Justification, to the non-Federal share of cost-share requirements for 
any Federal support provided to the Sites Project.
    (f) Requirements of Existing Law.--Nothing in the section herein 
modifies existing requirements of Federal law.

SEC. 5. CONSTRUCTION.

    (a) Authorization of Construction.--Section 103(d)(1)(B) of title I 
of Public Law 108-361 (the Calfed Bay-Delta Authorization Act, 118 
Stat. 1681) is amended by--
            (1) adding after clause (i) the following:
                            ``(ii) Construction authorization.--If the 
                        Secretary determines the project described in 
                        clause (ii)(I) of subparagraph (A) is feasible, 
                        the Secretary is authorized to carry out the 
                        project in a manner that is substantially in 
                        accordance with the recommended plan, and 
                        subject to the conditions described in the 
                        feasibility study.'';
            (2) striking in clause (iii), ``the project'' and inserting 
        ``a project described in clause (ii)(I) of subparagraph (A)''; 
        and
            (3) redesignating clause (ii) and (iii) as clause (iii) and 
        (iv), respectively.
    (b) Project Partnership Agreements.--At the request of the 
Authority, the Bureau shall--
            (1) enter into a project partnership agreement with the 
        Authority for the Authority to provide full project management 
        control for construction of the Sites Project, or a separable 
        element of the project, in accordance with plans approved by 
        the Secretary; and
            (2) following execution of the project partnership 
        agreement, transfer to the Authority interest to carry out 
        construction of the project, or a separable element of the 
        project--
                    (A) if applicable, the balance of the unobligated 
                amounts appropriated for the Sites Project, except that 
                the Secretary shall retain sufficient amounts for the 
                Bureau to carry out any responsibilities of the Bureau 
                relating to the project; and
                    (B) additional amounts, as determined by the 
                Secretary, from amounts made available to the 
                Secretary, except that the total amount transferred to 
                the non-Federal interest shall not exceed the updated 
                estimate of the Federal share of the cost of 
                construction, including any required design.
    (c) Detailed Project Schedule.--Not later than 180 days after 
entering into a Project Partnership agreement, the Authority, to the 
maximum extent practicable, shall submit to the Secretary a detailed 
project schedule, based on estimated funding levels, that lists all 
deadlines for each milestone in the construction of the project.
    (d) Administration.--All laws and regulations that would apply to 
the Secretary if the Secretary were carrying out the project shall 
apply to Authority, if the Authority enters into an agreement with the 
Secretary to carry out the project under this section.

SEC. 6. NON-FEDERAL PROJECT.

    (a) In General.--At any time, notwithstanding any other provision 
of this Act, if the Commissioner determines and the Secretary concurs, 
that the Sites Project can be expedited by the Authority as a non-
Federal project, and that there is a demonstrable Federal interest for 
the Sites Project to be constructed and operated as a non-Federal 
project, the Bureau is authorized and directed to take any and all 
actions possible to advance the Sites Project as a non-Federal project, 
including, but not limited to, entering into cost-shared financial 
assistance agreements with the Authority to support construction of the 
Sites Project as a non-Federal project.
    (b) Title; Operations and Maintenance.--The Authority shall hold 
title to all facilities constructed under this section, and shall be 
solely responsible for the operation and maintenance costs of such 
facilities.
    (c) Federal Reviews and Permits.--The Bureau shall be the lead 
Federal agency for the purposes of all Federal reviews, analyses, 
opinions, statements, permits, licenses, or other approvals or 
decisions required under Federal law to allow the Authority to 
construct the Sites Project as a non-Federal project.
    (d) Coordinated Operations.--The Secretary of the Interior is 
authorized and directed to execute and implement a long-term agreement 
between the United States of America and the Authority that shall 
provide for the coordination of operations of the Central Valley 
Project and the Sites Project to--
            (1) satisfy any contracts entered into in subsection (e) of 
        this Act;
            (2) help meet any unmet needs for Sacramento Valley in-
        basin water uses;
            (3) help meet any unmet needs of existing Central Valley 
        Project repayment and water service contracts; and
            (4) ensure that any surplus water supplies from the Sites 
        Project are put to full and beneficial use.
    (e) Contracts.--The Secretary is authorized to enter into long-term 
contracts with the Authority to acquire water supplies made available 
from the Sites Project for the purposes of meeting the requirements 
section 3406(b)(3) and section 3408(j) of Public Law 102-575, the 
Central Valley Project Improvement Act, and such other purposes as the 
Secretary may deem appropriate.

SEC. 7. ENVIRONMENTAL REVIEW AND PERMITTING.

    With respect to the Sites Project, the Bureau shall--
            (1) be the lead Federal agency for the purposes of all 
        Federal reviews, analyses, opinions, statements, permits, 
        licenses, or other approvals or decisions required under 
        Federal law to allow either the Bureau or the Authority to 
        construct the Sites Project, including all requirements under--
                    (A) the National Environmental Policy Act of 1969 
                (42 U.S.C. 4321 et seq.);
                    (B) the Endangered Species Act of 1973 (16 U.S.C. 
                1531 et seq.); and
                    (C) any other Federal law applicable to the 
                construction of the Sites Project facilities by the 
                Bureau or the Authority; and
            (2) take such steps as are necessary to ensure that all 
        Federal reviews, analyses, opinions, statements, permits, 
        licenses, or other approvals or decisions required under 
        Federal law to allow either the Bureau or the Authority to 
        construct the Sites Project are completed on an expeditious 
        basis and utilize the shortest applicable process.

SEC. 8. POWER GENERATION.

    (a) Purchase or Market Power.--The Secretary of Energy, acting 
through the Western Area Power Administration, shall determine no later 
than June 30, 2015, if there is a Federal interest in--
            (1) providing power to the Sites Project; and
            (2) purchasing and marketing the power produced by the 
        Sites Project.
    (b) Authorization To Provide, Market and Purchase Power.--If the 
Secretary of Energy determines there is a Federal interest in providing 
power to, and purchasing and marketing power from, the Sites Project, 
the Secretary of Energy is authorized and directed to take such actions 
as are necessary to support that determination.
    (c) Permit Lead and Marketing of Power if Western Area Power 
Administration Forgoes Participation in the Sites Project.--If the 
Sites Project is constructed as a non-Federal project by the Authority 
and the Secretary of Energy determines that there is no Federal 
interest in the Western Area Power Administration managing power 
provided to or emanating from the Sites Project, the Secretary of the 
Interior, acting through the Bureau, is authorized and directed to 
provide such support as is necessary to enable the Authority market the 
energy produced by the Sites Project, including securing all permits 
associated with managing power used and produced by the Sites Project.
    (d) Delivery and Management of Water.--Nothing in this subsection 
shall alter or impede the delivery and management of water, as water 
used for hydropower generation shall be deemed incidental to uses of 
water for which the Sites Project is intended to serve.

SEC. 9. COMPLIANCE WITH ENVIRONMENTAL LAWS.

    Nothing in this Act modifies or alters any obligations under--
            (1) the National Environmental Policy Act of 1969 (42 
        U.S.C. 4321 et seq.); or
            (2) the Endangered Species Act of 1973 (16 U.S.C. 1531 et 
        seq.).

SEC. 10. SAVINGS CLAUSE.

    Nothing in this Act shall be construed to preempt any existing 
State law, including but not limited to area of origin and other water 
rights protections.

Answer: Sacramento Valley Water Storage and Restoration Act of 2014 - Directs the Secretary of the Interior, acting through the Bureau of Reclamation, to: (1) finalize and publish in the Federal Register the feasibility study authorized in the Water Supply, Reliability, and Environmental Improvement Act, for enlargement of the Los Vaqueros Reservoir in Contra Costa County, California; (2) work with the Secretary of Commerce, the Army Corps of Engineers, and the Environmental Protection Agency (EPA) Administrator, by June 30, 2015, to coordinate the efforts of the relevant agencies and work with the state of California, the Sites Project Authority, and other stakeholders to complete and issue the final joint environmental impact statement and report on the Sites Project (the Sites Reservoir in Glenn and Colusa Counties, California, and related facilities, including associated water conveyance and hydropower generation and transmission facilities); and (3) enter into agreements with the Authority to carry out such work as the Bureau and the Authority mutually agree is appropriate to ensure that all studies and environmental reviews are completed on an expeditious basis and that the shortest applicable process under the National Environmental Policy Act is utilized, including in the completion of the final feasibility study and final joint environmental impact statement and report on the Sites Project. Amends the Calfed Bay-Delta Authorization Act to: (1) authorize construction of the Sites Reservoir in Colusa County if the Secretary determines that the project is feasible; and (2) direct the Bureau, at the Authority's request, to enter into a project partnership agreement for the Authority to provide full project management control for construction of the Sites Project, or a separable element of the Project, in accordance with plans approved by the Secretary. Authorizes and directs: (1) the Bureau to advance the Sites Project as a non-federal project if the Commissioner of the Bureau determines and the Secretary concurs that the Project can be expedited by the Authority as a non-federal project and that there is a demonstrable federal interest for the Project to be constructed and operated as a non-federal project, and (2) the Secretary to execute and implement a long-term agreement with the Authority for the coordination of operations of the Central Valley Project and the Sites Project.  Directs the Bureau to: (1) be the lead federal agency for the purposes of all federal reviews, analyses, opinions, statements, permits, licenses, or other approvals or decisions required under federal law to allow either the Bureau or the Authority to construct the Sites Project; and (2) take such steps as necessary to ensure that all such reviews, approvals, or decisions required to allow either the Bureau or the Authority to construct the Sites Project are completed on an expeditious basis and utilize the shortest applicable process. Directs the Secretary of Energy (DOE): (1) acting through the Western Area Power Administration, to determine by no later than June 30, 2015, if there is a federal interest in providing power to, and purchasing and marketing power produced by, the Sites Project; (2) if so, to take actions to support such determination; and (3) if not, to provide such support as is necessary to enable the Authority to market the energy produced by the Project.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Wireless Tax Fairness Act of 2015''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) It is appropriate to exercise congressional enforcement 
        authority under section 5 of the 14th Amendment to the 
        Constitution of the United States and Congress' plenary power 
        under article I, section 8, clause 3 of the Constitution of the 
        United States (commonly known as the ``commerce clause'') in 
        order to ensure that States and political subdivisions thereof 
        do not discriminate against providers and consumers of mobile 
        services by imposing new selective and excessive taxes and 
        other burdens on such providers and consumers.
            (2) In light of the history and pattern of discriminatory 
        taxation faced by providers and consumers of mobile services, 
        the prohibitions against and remedies to correct discriminatory 
        State and local taxation in section 306 of the Railroad 
        Revitalization and Regulatory Reform Act of 1976 (49 U.S.C. 
        11501) provide an appropriate analogy for congressional action, 
        and similar Federal legislative measures are warranted that 
        will prohibit imposing new discriminatory taxes on providers 
        and consumers of mobile services and that will assure an 
        effective, uniform remedy.

SEC. 3. MORATORIUM.

    (a) In General.--No State or local jurisdiction shall impose a new 
discriminatory tax on or with respect to mobile services, mobile 
service providers, or mobile service property, during the 5-year period 
beginning on the date of enactment of this Act.
    (b) Definitions.--In this Act:
            (1) Mobile service.--The term ``mobile service'' means 
        commercial mobile radio service, as such term is defined in 
        section 20.3 of title 47, Code of Federal Regulations, as in 
        effect on the date of enactment of this Act, or any other 
        service that is primarily intended for receipt on, transmission 
        from, or use with a mobile telephone or other mobile device, 
        including but not limited to the receipt of a digital good.
            (2) Mobile service property.--The term ``mobile service 
        property'' means all property used by a mobile service provider 
        in connection with its business of providing mobile services, 
        whether real, personal, tangible, or intangible (including 
        goodwill, licenses, customer lists, and other similar 
        intangible property associated with such business).
            (3) Mobile service provider.--The term ``mobile service 
        provider'' means any entity that sells or provides mobile 
        services, but only to the extent that such entity sells or 
        provides mobile services.
            (4) New discriminatory tax.--The term ``new discriminatory 
        tax'' means a tax imposed by a State or local jurisdiction that 
        is imposed on or with respect to, or is measured by, the 
        charges, receipts, or revenues from or value of--
                    (A) a mobile service and is not generally imposed, 
                or is generally imposed at a lower rate, on or with 
                respect to, or measured by, the charges, receipts, or 
                revenues from other services or transactions involving 
                tangible personal property;
                    (B) a mobile service provider and is not generally 
                imposed, or is generally imposed at a lower rate, on 
                other persons that are engaged in businesses other than 
                the provision of mobile services; or
                    (C) a mobile service property and is not generally 
                imposed, or is generally imposed at a lower rate, on or 
                with respect to, or measured by the value of, other 
                property that is devoted to a commercial or industrial 
                use and subject to a property tax levy, except public 
                utility property owned by a public utility subject to 
                rate of return regulation by a State or Federal 
                regulatory authority;
        unless such tax was imposed and actually enforced on mobile 
        services, mobile service providers, or mobile service property 
        prior to the date of enactment of this Act.
            (5) State or local jurisdiction.--The term ``State or local 
        jurisdiction'' means any of the several States, the District of 
        Columbia, any territory or possession of the United States, a 
        political subdivision of any State, territory, or possession, 
        or any governmental entity or person acting on behalf of such 
        State, territory, possession, or subdivision that has the 
        authority to assess, impose, levy, or collect taxes or fees.
            (6) Tax.--
                    (A) In general.--The term ``tax'' means a charge 
                imposed by a governmental entity for the purpose of 
                generating revenues for governmental purposes, and 
                excludes a fee imposed on a particular entity or class 
                of entities for a specific privilege, service, or 
                benefit conferred exclusively on such entity or class 
                of entities.
                    (B) Exclusion.--The term ``tax'' does not include 
                any fee or charge--
                            (i) used to preserve and advance Federal 
                        universal service or similar State programs 
                        authorized by section 254 of the Communications 
                        Act of 1934 (47 U.S.C. 254);
                            (ii) specifically dedicated by a State or 
                        local jurisdiction for the support of E-911 
                        communications systems; or
                            (iii) used to preserve and advance Federal 
                        telecommunications relay services or State 
                        programs implementing this Federal mandate 
                        pursuant to title IV of the Americans with 
                        Disabilities Act of 1990 (Public Law 101-336; 
                        104 Stat. 327) and codified in section 225 of 
                        the Communications Act of 1934 (47 U.S.C. 225).
    (c) Rules of Construction.--
            (1) Determination.--For purposes of subsection (b)(4), all 
        taxes, tax rates, exemptions, deductions, credits, incentives, 
        exclusions, and other similar factors shall be taken into 
        account in determining whether a tax is a new discriminatory 
        tax.
            (2) Application of principles.--Except as otherwise 
        provided in this Act, in determining whether a tax on mobile 
        service property is a new discriminatory tax for purposes of 
        subsection (b)(4)(C), principles similar to those set forth in 
        section 306 of the Railroad Revitalization and Regulatory 
        Reform Act of 1976 (49 U.S.C. 11501) shall apply.
            (3) Exclusions.--Notwithstanding any other provision of 
        this Act--
                    (A) the term ``generally imposed'' as used in 
                subsection (b)(4) shall not apply to any tax imposed 
                only on--
                            (i) specific services;
                            (ii) specific industries or business 
                        segments; or
                            (iii) specific types of property; and
                    (B) the term ``new discriminatory tax'' shall not 
                include a new tax or the modification of an existing 
                tax that either--
                            (i)(I) replaces one or more taxes that had 
                        been imposed on mobile services, mobile service 
                        providers, or mobile service property; and
                            (II) is designed so that, based on 
                        information available at the time of the 
                        enactment of such new tax or such modification, 
                        the amount of tax revenues generated thereby 
                        with respect to such mobile services, mobile 
                        service providers, or mobile service property 
                        is reasonably expected to not exceed the amount 
                        of tax revenues that would have been generated 
                        by the respective replaced tax or taxes with 
                        respect to such mobile services, mobile service 
                        providers, or mobile service property; or
                            (ii) is a local jurisdiction tax that may 
                        not be imposed without voter approval, provides 
                        for at least 90 days' prior notice to mobile 
                        service providers, and is required by law to be 
                        collected from mobile service customers.

SEC. 4. ENFORCEMENT.

    Notwithstanding any provision of section 1341 of title 28, United 
States Code, or the constitution or laws of any State, the district 
courts of the United States shall have jurisdiction, without regard to 
amount in controversy or citizenship of the parties, to grant such 
mandatory or prohibitive injunctive relief, interim equitable relief, 
and declaratory judgments as may be necessary to prevent, restrain, or 
terminate any acts in violation of this Act.
            (1) Jurisdiction.--Such jurisdiction shall not be exclusive 
        of the jurisdiction which any Federal or State court may have 
        in the absence of this section.
            (2) Burden of proof.--The burden of proof in any proceeding 
        brought under this Act shall be upon the party seeking relief 
        and shall be by a preponderance of the evidence on all issues 
        of fact.
            (3) Relief.--In granting relief against a tax which is 
        discriminatory or excessive under this Act with respect to tax 
        rate or amount only, the court shall prevent, restrain, or 
        terminate the imposition, levy, or collection of not more than 
        the discriminatory or excessive portion of the tax as 
        determined by the court.

SEC. 5. GAO STUDY.

    (a) Study.--The Comptroller General of the United States shall 
conduct a study, throughout the 5-year period beginning on the date of 
the enactment of this Act, to determine--
            (1) how, and the extent to which, taxes imposed by local 
        and State jurisdictions on mobile services, mobile service 
        providers, or mobile property, impact the costs consumers pay 
        for mobile services; and
            (2) the extent to which the moratorium on discriminatory 
        mobile services taxes established in this Act has any impact on 
        the costs consumers pay for mobile services.
    (b) Report.--Not later than 6 years after the date of the enactment 
of this Act, the Comptroller General shall submit, to the Committee on 
the Judiciary of the House of Representatives and the Committee on the 
Judiciary of the Senate, a report containing the results of the study 
required under subsection (a) and shall include in such report 
recommendations for any changes to laws and regulations relating to 
such results.

Answer:
Wireless Tax Fairness Act of 2015  This bill prohibits states or local governments from imposing any new discriminatory tax on or with respect to mobile services, mobile service providers, or mobile service property for five years after the enactment of this Act. A &quot;new discriminatory tax&quot; is a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate, unless such tax was imposed and actually enforced prior to the enactment date of this Act. The bill grants jurisdiction to federal district courts to provide injunctive and other appropriate relief to prevent, restrain, or terminate any acts in violation of this Act.  The bill requires the Government Accountability Office to study and report on the impact of: (1) state and local taxes on mobile services, providers, or property on the costs consumers pay for mobile services; and (2) the prohibition in this Act against discriminatory mobile services taxes on such costs.