instruction:
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. SHORT TITLE.

    This Act may be cited as the ``Vaccinate America's Children through 
Complete Information & Education Act of 2015''.

SEC. 2. ENCOURAGING STATES TO STRENGTHEN ADMINISTRATIVE PROCEDURES 
              RELATED TO NONMEDICAL EXEMPTIONS FROM STATE VACCINATION 
              REQUIREMENTS.

    (a) In General.--Section 1928 of the Social Security Act (42 U.S.C. 
1396s) is amended--
            (1) by redesignating subsection (h) as subsection (i); and
            (2) by inserting after subsection (g) the following new 
        subsection:
    ``(h) Administrative Procedures for Granting Nonmedical 
Exemptions.--
            ``(1) Certification of adoption of procedures.--
                    ``(A) In general.--A State program under this 
                section does not comply with the requirements of this 
                section unless the State certifies to the Secretary 
                that the State has established administrative 
                procedures for granting nonmedical exemptions from 
                State immunization requirements (as defined in 
                subparagraph (B)) that include at least 2 of the 
                prerequisites described in paragraph (2).
                    ``(B) Nonmedical exemption from state immunization 
                requirement.--For purposes of this subsection, the term 
                `nonmedical exemption from State immunization 
                requirements' means any exemption from a State law that 
                requires a child to receive a pediatric vaccine 
                (including school immunization requirements) that is 
                not based on a medical reason.
            ``(2) Nonmedical exemption prerequisites.--The 
        prerequisites for granting a nonmedical exemption from State 
        immunization requirements described in this paragraph are the 
        following:
                    ``(A) The State requires that prior to the 
                exemption being granted, a parent or guardian seeking a 
                nonmedical exemption from State immunization 
                requirements for a child shall discuss the consequences 
                of nonvaccination with the child's pediatrician or 
                other primary care provider and that the discussion is 
                noted in the child's medical record.
                    ``(B) The State requires that prior to the 
                exemption being granted, a parent or guardian seeking a 
                nonmedical exemption from State immunization 
                requirements for a child read and sign a form that 
                discusses the risks of nonvaccination and submits the 
                form to the State.
                    ``(C) The State requires that prior to the 
                exemption being granted, a parent or guardian seeking a 
                nonmedical exemption from State immunization 
                requirements for a child submits to the State a 
                notarized letter describing the parent's or guardian's 
                reasons for seeking the exemption.
                    ``(D) The State requires that all nonmedical 
                exemptions from State immunization requirements shall 
                only be granted for a 1-year period and shall be 
                required to be renewed annually if a parent or guardian 
                of a child wants the exemption to continue for another 
                year.
            ``(3) Penalty.--
                    ``(A) In general.--With respect to a fiscal year, 
                if a State fails to submit the certification required 
                under paragraph (1) or if the administrative procedures 
                established by the State for granting nonmedical 
                exemptions from State immunization requirements do not 
                include at least 2 of the prerequisites described in 
                paragraph (2), the State shall pay the Secretary an 
                amount equal to--
                            ``(i) in the case of a State that is not a 
                        manufacturer of pediatric vaccines, 5 percent 
                        of the value (as determined by the Secretary) 
                        of the vaccines provided to the State under 
                        subsection (b)(2)(A) for that fiscal year; and
                            ``(ii) in the case of a State that is a 
                        manufacturer of pediatric vaccines, 5 percent 
                        of the sum of--
                                    ``(I) the value (as determined by 
                                the Secretary) of any vaccines provided 
                                to the State under subsection (b)(2)(A) 
                                for that fiscal year; and
                                    ``(II) the amount paid to the State 
                                for the fiscal year under subsection 
                                (b)(2)(C).
                    ``(B) Treatment as an overpayment.--A State payment 
                required to be made to the Secretary under subparagraph 
                (A) shall be deemed an overpayment to the State under 
                this title to be disallowed against the State's regular 
                quarterly draw for all spending under section 
                1903(d)(2). Such a disallowance is not subject to a 
                reconsideration under section 1116(e).''.
    (b) Conforming Amendments.--
            (1) Section 1928 of the Social Security Act (42 U.S.C. 
        1396s), as amended by subsection (a), is further amended--
                    (A) in subsection (a)(1)(A), by striking 
                ``subsection (h)(8)'' and inserting ``subsection 
                (i)(8)''; and
                    (B) in subsection (b)(2)(A)(iv), by striking 
                ``subsection (h)(3)'' and inserting ``subsection 
                (i)(3)''.
            (2) Section 609(d) of the Employee Retirement Income 
        Security Act of 1974 (42 U.S.C. 1169(d)) is amended by striking 
        ``section 1928(h)(6)'' and inserting ``section 1928(i)(6)''.
    (c) Effective Date.--The amendments made by this Act shall take 
effect on the date that is 1 year after the date of the enactment of 
this Act.
answer:
Vaccinate America's Children through Complete Information &amp; Education Act of 2015 This bill amends title XIX (Medicaid) of the Social Security Act to require a state to certify that it has established, in its pediatric vaccine distribution program, administrative procedures regarding nonmedical exemptions from state immunization requirements. These procedures must include at least two of the following prerequisites for granting a nonmedical exemption:  the child's parent or guardian shall discuss the consequences of nonvaccination with the child's primary care provider, as noted in the child's medical record;  the child's parent or guardian shall read, sign, and submit to the state a form discussing the risks of nonvaccination;  the child's parent of guardian shall submit to the state a notarized letter describing why the exemption is being sought; or  all medical exemptions shall be granted for only a one-year period and shall be required to be renewed annually only if the child's parent or guardian wants the exemption to continue for another year.  A state that does not comply with these requirements is subject to a monetary penalty.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Support Security Act''.

SEC. 2. NO EFFECT ON RIGHTS AND LIABILITIES.

    Nothing in this Act shall be construed to affect--
            (1) the right of an individual or State to receive any 
        child support payment; or
            (2) the obligation of an individual to pay child support.

SEC. 3. INCLUSION IN INCOME OF AMOUNT OF UNPAID CHILD SUPPORT PAYMENTS.

    (a) In General.--Section 108 of the Internal Revenue Code of 1986 
(relating to discharge of indebtedness income) is amended by adding at 
the end thereof the following new subsection:
    ``(h) Unpaid Child Support Payments.--
            ``(1) In general.--For purposes of this chapter, any 
        taxable unpaid child support payments of a taxpayer for any 
        taxable year shall be treated as amounts includible in gross 
        income of the taxpayer for the taxable year by reason of the 
        discharge of indebtedness of the taxpayer.
            ``(2) Taxable unpaid child support payments.--For purposes 
        of this subsection, the term `taxable unpaid child support 
        payments' means payments--
                    ``(A) which were applicable child support payments 
                which the taxpayer was required to pay under a support 
                instrument for the support of a child of the taxpayer, 
                and
                    ``(B) with respect to which the notice requirements 
                of paragraph (3) are met.
            ``(3) Notice requirements.--
                    ``(A) In general.--During January of the second 
                calendar year following a calendar year in which there 
                begins a taxable year for which a deduction allowed 
                under section 166(f) was claimed, the eligible taxpayer 
                shall send a notice (in such form as the Secretary may 
                prescribe) to the individual who failed to make 
                payments which contains--
                            ``(i) the amount of the applicable child 
                        support payments for such taxable year, and
                            ``(ii) notice that the individual is 
                        required to include such amount in gross income 
                        for the taxable year beginning in the preceding 
                        calendar year.
                    ``(B) Notice by secretary.--If notice cannot be 
                provided under subparagraph (A) because the address is 
                not known to the eligible taxpayer, the Secretary shall 
                send such notice if the address is available to the 
                Secretary.
                    ``(C) Address unknown.--If notice cannot be 
                provided under subparagraph (A) or (B) because there is 
                no known address, no income shall be included in gross 
                income for any taxable year beginning before the 
                calendar year preceding the calendar year in which such 
                notice may be sent.
            ``(4) Subsequent payments.--If any payment required to be 
        included in gross income under paragraph (1) is subsequently 
        made, the amount of such payment shall be allowed as a 
        deduction for the taxable year in which such payment is made.
            ``(5) Definitions.--For purposes of this subsection, the 
        terms `applicable child support payments' and `eligible 
        taxpayer' have the meanings given such terms by section 
        166(f).''
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 4. ALLOWANCE OF BAD DEBT DEDUCTION FOR UNPAID CHILD SUPPORT 
              PAYMENTS.

    (a) In General.--Section 166 of the Internal Revenue Code of 1986 
(relating to deduction for bad debts) is amended by redesignating 
subsection (f) as subsection (g) and by inserting after subsection (e) 
the following new subsection:
    ``(f) Unpaid Child Support Payments.--
            ``(1) In general.--In the case of any eligible taxpayer who 
        has any applicable child support payments remaining unpaid as 
        of the close of the taxable year--
                    ``(A) subsections (a) and (d) shall not apply to 
                such payments, and
                    ``(B) there shall be allowed as a deduction for 
                such taxable year an amount equal to the amount of such 
                payments.
            ``(2) Per child limitation on deduction.--The aggregate 
        amount allowable as a deduction for any taxable year under 
        paragraph (1) with respect to any child for whom applicable 
        child support payments are required to be paid shall not exceed 
        $5,000.
            ``(3) Eligible taxpayer.--For purposes of this subsection, 
        the term `eligible taxpayer' means an individual--
                    ``(A) whose adjusted gross income for the taxable 
                year does not exceed $50,000,
                    ``(B) with respect to whom the amount of applicable 
                child support payments remaining unpaid as of the close 
                of the taxable year is equal to or greater than $500, 
                and
                    ``(C) who meets the identification requirements of 
                paragraph (5).
            ``(4) Applicable child support payment.--
                    ``(A) In general.--The term `applicable child 
                support payment' means, with respect to any taxable 
                year of the eligible taxpayer--
                            ``(i) any periodic payment of a fixed 
                        amount, or
                            ``(ii) any payment of a medical or 
                        educational expense, insurance premium, or 
                        other similar item,
                which is required to be paid to such taxpayer during 
                such taxable year by an individual under a support 
                instrument meeting the requirements of paragraph (8) 
                for the support of any qualifying child of such 
                individual.
                    ``(B) Qualifying child.--For purposes of this 
                paragraph, the term `qualifying child' means a child of 
                an eligible individual with respect to whom a deduction 
                is allowable under section 151 for the taxable year (or 
                would be so allowable but for paragraph (2) or (4) of 
                section 152(e)).
                    ``(C) Payments must be delinquent for at least 
                entire year.--Any payment described in subparagraph (A) 
                which is required to be made by an individual to an 
                eligible taxpayer shall not be treated as an applicable 
                unpaid child support payment if at least half of the 
                payments which are required to be paid to the eligible 
                taxpayer during the 12-month period ending on the last 
                day of the taxable year are paid. In the case of the 
                1st taxable year to which this subsection applies to 
                payments from any individual, the preceding sentence 
                shall be applied by substituting `24-month' for `12-
                month'.
                    ``(D) Coordination with afdc.--The term `applicable 
                child support payment' shall not include any payment 
                the right to which has been assigned to a State under 
                section 402(a)(26) of the Social Security Act (42 
                U.S.C. 602(a)(26)).
            ``(5) Identification requirements.--The requirements of 
        this paragraph are met if the eligible taxpayer includes on the 
        return claiming the deduction under this subsection the name, 
        address, and taxpayer identification number of--
                    ``(A) each child with respect to whom child support 
                payments to which this subsection applies are required 
                to be paid, and
                    ``(B) the individual who was required to make such 
                child support payments.
        In the case of a failure to provide the information under 
        subparagraph (B), the preceding sentence shall not apply if the 
        eligible taxpayer certifies that any such information is not 
        known.
            ``(6) Cost-of-living adjustments.--In the case of any 
        taxable year beginning after 1998, the $50,000 amount under 
        paragraph (2)(A), the $50,000 amount under paragraph (3)(A), 
        and the $500 amount under paragraph (3)(B) shall each be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, except that section 1(f)(3)(B) 
                shall be applied by substituting `1997' for `1992'.
            ``(7) Subsequent payments.--If any payment with respect to 
        which a deduction was allowed under paragraph (1) is 
        subsequently made, such payment shall be included in gross 
        income of the eligible taxpayer for the taxable year in which 
        paid. This paragraph shall not apply to any amount if an 
        individual has assigned the right to receive such amount to a 
        State (and the State does not pay such amount to such 
        individual).
            ``(8) Support instrument.--For purposes of this subsection, 
        a support instrument meets the requirements of this paragraph 
        if it is--
                    ``(A) a decree of divorce or separate maintenance 
                or a written instrument incident to such a decree,
                    ``(B) a written separation agreement, or
                    ``(C) a decree (not described in subparagraph (A)) 
                of a court or administrative agency requiring a parent 
                to make payments for the support or maintenance of 1 or 
                more children of such parent.''
    (b) Deduction for Nonitemizers.--Section 62(a) of such Code is 
amended by inserting after paragraph (16) the following new paragraph:
            ``(17) Unpaid child support payments.--The deduction 
        allowed by section 166(f).''
    (c) Conforming Amendment.--Section 166(d)(2) of such Code 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 thereof the following new subparagraph:
                    ``(C) a debt which is an applicable child support 
                payment under subsection (f).''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 5. REDUCTION OF FEDERAL DEBT.

    Net revenues received in the Treasury pursuant to this Act shall be 
applied, as provided in appropriation Acts, solely to the retirement of 
outstanding public debt obligations of the United States and may not be 
obligated or expended for any other purpose, notwithstanding any other 
provision of law that does not specifically refer to this section.
answer:
Child Support Security Act - Amends the Internal Revenue Code relating to discharge of indebtedness income to provide that any taxable unpaid child support payments of a taxpayer for any taxable year shall be treated as amounts includible in the taxpayer's gross income by reason of the discharge of the taxpayer's indebtedness.  Sets forth notice guidelines. 
Allows an eligible taxpayer with respect to whom child support payments remain unpaid during the taxable year a deduction of up to $5,000 equal to the amount of payments remaining unpaid.  Limits such deductions to taxpayers with adjusted gross incomes under $50,000 and unpaid child support payments of $500 or more. 
Requires that net revenues received in the Treasury pursuant to this Act be applied solely to the retirement of outstanding Federal debt obligations and not be obligated or expended for any other purpose.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``FHA Multifamily Housing Emergency 
Disposition Act of 1993''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds that--
            (1) the Department of Housing and Urban Development has a 
        large and growing inventory of multifamily housing projects 
        owned by the Department and multifamily housing projects 
        subject to mortgages in foreclosure that are held by the 
        Department;
            (2) the total number of such housing projects in the 
        inventory of the Department at the beginning of fiscal year 
        1993 was 444 and is likely to increase to 742 by the end of 
        fiscal year 1998;
            (3) the Secretary of Housing and Urban Development has 
        estimated that the Department will lose as much as 
        $11,900,000,000 as a result of mortgage foreclosures on 
        multifamily housing projects insured by the Department, which 
        is equivalent to 25 percent of the value of all mortgages 
        insured under the General Insurance Fund;
            (4) the Department is not prepared to manage an inventory 
        of multifamily housing projects as large as the inventory 
        expected by the end of fiscal year 1993, resulting in increased 
        holding and disposition costs for such projects; and
            (5) existing laws would require the attachment of 
        $7,000,000,000 of rental assistance in the form of 15-year 
        contracts under section 8 of the United States Housing Act of 
        1937 to eliminate the backlog of multifamily housing projects 
        in the inventory of the Department.
    (b) Purpose.--The purpose of this Act, therefore, is--
            (1) to declare that an emergency exists with respect to the 
        disposition of multifamily housing projects in the inventory of 
        the Department;
            (2) to provide for flexibility in disposing of such 
        projects by removing some of the statutory requirements that 
        impede the sale of such projects;
            (3) to encourage assistance for residents of such projects 
        through means other than rental assistance under section 8 of 
        the United States Housing Act of 1937; and
            (4) to maintain, to the maximum extent possible, the low-
        income character of such projects while disposing of such 
        projects in an economical and expeditious manner.

SEC. 3. EMERGENCY PROVISIONS.

    (a) Authority.--During the period in which the property disposition 
emergency under this Act is in effect pursuant to section 4, the 
Secretary of Housing and Urban Development may dispose of any 
multifamily housing project in accordance with the provisions this Act.
    (b) Applicability of Section 203 Requirements.--The provisions of 
section 203 of the Housing and Community Development Amendments of 1978 
shall apply to the disposition of multifamily housing projects under 
this Act, except to the extent that--
            (1) any such provision is waived pursuant to section 5 of 
        this Act; or
            (2) any such provision is inconsistent with any provision 
        of this Act, and then only to the extent of such inconsistency.
The Secretary may determine whether inconsistencies referred to in 
paragraph (2) exist.
    (c) Requirements.--In disposing of any subsidized or formerly 
subsidized multifamily housing project under this Act, the Secretary 
shall, to the extent that budget authority is available--
            (1) enter into--
                    (A) a nonrenewable contract under section 8 of the 
                United States Housing Act of 1937 having a term of not 
                less than 60 months and not more than 180 months that 
                provides project-based assistance for units in the 
                project; or
                    (B) annual contributions contracts with the 
                appropriate public housing agency to provide tenant-
                based rental assistance under section 8 of the United 
                States Housing Act of 1937 for a total term, including 
                renewals, of not more than 180 months; and
            (2) provide the assistance under paragraph (1) on behalf of 
        all of the very low-income families occupying the project on 
        the date the project is sold by the Secretary (or such other 
        prior date as the Secretary may determine appropriate), except 
        that the Secretary may in addition provide such assistance to 
        other eligible low-income families occupying such a project on 
        such date if the Secretary determines that such assistance is 
        appropriate under market conditions in the area in which the 
        project is located.
    (d) Alternative Requirements.--In lieu of, or in addition to, the 
actions required under subsection (c), the Secretary shall--
            (1) seek to ensure, through means other than assistance 
        under such section 8, that rent charges for units in the 
        project remain affordable (as such term is defined by the 
        Secretary) for a reasonable period of time determined by the 
        Secretary;
            (2) encourage the provision of assistance from non-Federal 
        sources to maintain the affordability of rent charges for units 
        in the project; and
            (3) encourage the sale of the project to a local nonprofit 
        organization.
    (e) Unsubsidized Projects.--In connection with the disposition 
under this Act of a multifamily housing project that is not a 
subsidized or formerly subsidized project, the Secretary is not 
required to provide assistance under section 8 of the United States 
Housing Act of 1937, but the Secretary may take any of the actions 
specified in subsection (d).
    (f) Additional Assistance.--In order to facilitate the disposition 
of a multifamily housing project under this Act, the Secretary may 
provide project-based assistance under section 8 of the United States 
Housing Act of 1937 with respect to units for which such assistance is 
not required by this Act.
    (g) Nonrental Uses of Projects.--In disposing of any multifamily 
housing project under this Act, the Secretary may make the project or 
units in project available--
            (1) for uses related to low-income housing other than 
        rental or cooperative use, such as low-income homeownership 
        opportunities, shelters for the homeless, and office space for 
        resident or housing-related social services providers; and
            (2) for any other use, if the Secretary, in consultation 
        with the local area-wide governing body, determines that such 
        use will assist efforts to reduce the geographic concentration 
        of low-income housing opportunities.

SEC. 4. DURATION OF EMERGENCY.

    A property disposition emergency under this Act shall be in effect 
during the period that--
            (1) begins upon the enactment of this Act; and
            (2) ends upon the conclusion of the third fiscal year that 
        begins after the date of the enactment of this Act.

SEC. 5. WAIVER OF DISPOSITION PLAN REQUIREMENTS.

    The Secretary may waive any of the provisions of section 203(e) of 
the Housing and Community Development Amendments of 1978 with respect 
to the disposition of any multifamily housing project under this Act, 
as the Secretary determines appropriate to expedite such disposition of 
multifamily housing projects.

SEC. 6. DEFINITIONS.

    For purposes of this Act:
            (1) Multifamily housing project.--The term ``multifamily 
        housing project'' has the meaning given the term in section 
        203(i) of the Housing and Community Development Amendments of 
        1978.
            (2) Subsidized project and formerly subsidized project.--
        The terms ``subsidized project'' and ``formerly subsidized 
        project'' have the meanings given the terms in section 
        203(i)(2) of the Housing and Community Development Amendments 
        of 1978, except that, notwithstanding subparagraph (E) of such 
        section, such terms include multifamily housing projects 
        receiving project-based housing assistance payments under 
        section 8 of the United States Housing Act of 1937 or under 
        section 23 of the United States Housing Act of 1937 (as in 
        effect before January 1, 1975) for 50 percent or fewer of the 
        units in the project immediately prior to the assignment of the 
        mortgage on such project to, or acquisition of such mortgage 
        by, the Secretary.
            (3) Low-income and very low-income.--The terms ``low-
        income'' and ``very low-income'' have the meanings given such 
        terms in section 3(b) of the United States Housing Act of 1937.

SEC. 7. CONFORMING AMENDMENT.

    Section 203(i)(2)(E) of the Housing and Community Development 
Amendments of 1978 (12 U.S.C. 1701z-11(i)(2)(E)) is amended by 
inserting ``tenant-based'' before ``certificates''.
answer:

FHA Multifamily Housing Emergency Disposition Act of 1993 - Authorizes the Secretary of Housing and Urban Development (HUD) to dispose of HUD-held or -foreclosed multifamily housing projects without regard to specified provisions of the Housing and Community Development Amendments of 1978 during a three-year emergency period.