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

[Q]: SECTION 1. FINANCIAL LITERACY SERVICES.

    Part A of title XI of the Social Security Act (42 U.S.C. 1301 et 
seq.) is amended by adding at the end the following new section:

                     ``financial literacy services

    ``Sec. 1150A.  (a) Definitions.--In this section:
            ``(1) Area agency on aging.--The term `area agency on 
        aging' has the meaning given that term in section 102 of the 
        Older Americans Act of 1965 (42 U.S.C. 3002).
            ``(2) Financial literacy services.--The term `financial 
        literacy services' means the services described in subsection 
        (b)(1).
            ``(3) Older individual.--The term `older individual' has 
        the meaning given that term in such section 102.
    ``(b) Grants for Services.--
            ``(1) In general.--The Secretary shall make grants to 
        eligible entities and other entities determined appropriate by 
        the Secretary to enable the entities to provide services to 
        improve financial literacy among older individuals, including 
        older individuals who are women, and the family members and 
        legal representatives of such individuals. The Secretary shall 
        make the grants on a competitive basis, and nationwide.
            ``(2) Eligible entities.--To be eligible to receive a grant 
        under this subsection, an entity shall be an area agency on 
        aging or another entity that meets such requirements as the 
        Secretary may specify.
            ``(3) Application.--To be eligible to receive a grant under 
        this subsection, an entity shall submit an application to the 
        Secretary at such time, in such manner, and containing such 
        information as the Secretary may require. In the case of an 
        entity who intends to provide the financial literacy services 
        jointly with other services as described in paragraph (4)(C), 
        the application shall include information demonstrating that 
        the entity has the capacity to provide the services jointly.
            ``(4) Use of funds.--
                    ``(A) In general.--An entity that receives a grant 
                under this subsection shall use the funds made 
                available through the grant to provide financial 
                literacy services, such as financial literacy 
                education, training, and assistance.
                    ``(B) Provision through contracts.--The entity may 
                provide the services directly or by entering into a 
                contract with an organization that provides counseling, 
                advice, or representation to older individuals and the 
                family members and legal representatives of such 
                individuals in a community served by the entity.
                    ``(C) Provision with other services.--The entity 
                may provide the services alone or jointly with other 
                services provided by or funded by the eligible entity, 
                such as--
                            ``(i) services provided through State 
                        Health Insurance Assistance Programs;
                            ``(ii) services provided through a Long-
                        Term Care Ombudsman program under section 
                        307(a)(9) or 712 of the Older Americans Act of 
                        1965 (42 U.S.C. 3027, 3058g);
                            ``(iii) information and assistance services 
                        provided under the Older Americans Act of 1965 
                        (42 U.S.C. 3001 et seq.);
                            ``(iv) legal assistance services provided 
                        under the Older Americans Act of 1965 (42 
                        U.S.C. 3001 et seq.);
                            ``(v) services provided through Senior 
                        Medicare Patrol Projects conducted by the 
                        Administration on Aging;
                            ``(vi) case management services; and
                            ``(vii) services provided through Aging and 
                        Disability Resource Centers.
            ``(5) Report.--The Secretary shall submit to Congress an 
        annual report on the activities carried out by entities under a 
        grant under this subsection.
    ``(c) National Support Center for Financial Literacy Grant.--
            ``(1) In general.--The Secretary may make a grant to an 
        eligible center to coordinate the services provided through, 
        and support the grant recipients under, the grant program 
        carried out under subsection (b).
            ``(2) Eligible center.--To be eligible to receive a grant 
        under this subsection, a center shall--
                    ``(A) be an entity that is housed within an 
                organization described in section 501(c) of the 
                Internal Revenue Code of 1986 that is exempt from 
                taxation under section 501(a) of such Code;
                    ``(B) have a minimum of 10 years experience 
                operating a national program and support center with a 
                focus on financial literacy; and
                    ``(C) be primarily engaged in outreach and training 
                activities designed to provide financial education and 
                retirement planning for low- and moderate-income 
                individuals, particularly with respect to women; and
                    ``(D) have a demonstrated record of collaboration 
                with organizations that focus on the needs of low- and 
                moderate-income individuals and with national 
                organizations serving the elderly, including those 
                working with area agencies on aging and women, as well 
                as organizations with expertise in financial services 
                and related fields.
            ``(3) Use of funds.--A center that receives a grant under 
        this subsection shall use the funds made available through the 
        grant to--
                    ``(A) design and conduct training (which may 
                include providing training for trainers) related to 
                financial literacy services;
                    ``(B) provide curricula for financial literacy 
                services;
                    ``(C) develop and disseminate relevant information 
                about financial literacy services;
                    ``(D) conduct outreach to national, State, and 
                community organizations through a series of strategic 
                partnerships in order to improve financial literacy 
                among older individuals and the family members and 
                legal representatives of such individuals;
                    ``(E) provide technical assistance to the grant 
                recipients under subsection (b) with respect to the 
                program; and
                    ``(F) collect data from such grant recipients about 
                the services provided under this section, and the 
                impact of those services.
            ``(4) Addressing challenges to women in securing adequate 
        retirement income.--In addition to the activities described in 
        paragraph (3), a center that receives a grant under this 
        subsection shall use the funds made available through the grant 
        to conduct activities that are focused on addressing the 
        challenges faced by older women, women of color, single women, 
        and women who are heads of households to securing an adequate 
        retirement income.
    ``(d) Coordination.--The Secretary shall ensure that the activities 
carried out under the grant program under subsection (b) and under a 
grant made under subsection (c) are coordinated with the activities 
carried out by--
            ``(1) the Office of Financial Education of the Department 
        of the Treasury; and
            ``(2) the Financial Literacy and Education Commission 
        established under section 513 of the Financial Literacy and 
        Education Improvement Act (20 U.S.C. 9702).
    ``(e) Funding.--The Secretary of the Treasury shall transfer to the 
Secretary of Health and Human Services from the Federal Old-Age and 
Survivors Insurance Trust Fund and Federal Disability Insurance Trust 
Fund established under section 201 such funds as are necessary for 
making grants under this section.''.
[A]: Amends part A (General Provisions) of title XI of the Social Security Act to direct the Secretary of Health and Human Services to make grants to enable eligible entities to provide services to improve financial literacy among older individuals, including family members and legal representatives of such individuals.

Authorizes the Secretary to make such a grant to a national support center to: (1) coordinate services provided through the grant program; and (2) support grant recipients.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``State Long-Term Care Partnership Act 
of 2005''.

SEC. 2. ALLOWANCE OF ADDITIONAL STATE LONG-TERM CARE PARTNERSHIPS.

    (a) In General.--Section 1917(b) of the Social Security Act (42 
U.S.C. 1396(b)) is amended--
            (1) in paragraph (1)(C)(i), by striking ``shall seek 
        adjustment'' and inserting ``may seek adjustment'';
            (2) in paragraph (1)(C)(ii), by inserting ``Qualified State 
        Long-Term Care Insurance Partnership or under a'' after 
        ``Clause (i) shall not apply in the case of an individual who 
        received medical assistance under a''; and
            (3) in paragraph (4)(B), by striking ``(and shall include, 
        in the case of an individual to whom paragraph (1)(C)(i) 
        applies)''.
    (b) Definition of a Qualified State Long-Term Care Insurance 
Partnership.--Section 1917(e) of the Social Security Act (42 U.S.C. 
1396p(e)) is amended by inserting at the end the following:
            ``(6) The term `Qualified State Long-Term Care Insurance 
        Partnership' means a State plan amendment that provides for the 
        disregard of any assets or resources in an amount equal to the 
        insurance benefits payments that are made under a long-term 
        care insurance policy (including a certificate issued under a 
        group insurance contract), but only if--
                    ``(A) the policy covers an insured who, at the time 
                coverage under the policy first becomes effective, is a 
                resident of such State or of a State that maintains a 
                Qualified Long-Term Care Insurance Partnership;
                    ``(B) the policy is a qualified long-term care 
                insurance contract within the meaning of section 
                7702B(b) of the Internal Revenue Code of 1986;
                    ``(C) the policy provides some level of inflation 
                protection;
                    ``(D) the policy satisfies any requirements of 
                State or other applicable law that apply to a long-term 
                care insurance policy; and
                    ``(E) the issuer of the policy reports--
                            ``(i) to the Secretary, such information or 
                        data as the Secretary may require; and
                            ``(ii) to the State, the information or 
                        data reported to the Secretary (if any), the 
                        information or data required under the minimum 
                        reporting requirements developed under section 
                        2(c)(1) of the State Long-Term Care Partnership 
                        Act of 2005, and such additional information or 
                        data as the State may require.
        For purposes of applying this paragraph, if a long-term care 
        insurance policy is exchanged for another such policy, the date 
        coverage became effective under the first policy shall 
        determine when coverage first becomes effective.''.
    (c) Regulatory Authority.--Not later than 6 months after the date 
of enactment of this Act, the Secretary of Health and Human Services 
(in this subsection and subsection (d) referred to as the 
``Secretary''), in consultation with the National Association of 
Insurance Commissioners, issuers of long-term care insurance policies, 
States with experience with long-term care insurance partnership plans, 
and other States, shall develop the following requirements and 
standards:
            (1) Minimum, consistent reporting requirements.--
                    (A) In general.--Minimum reporting requirements for 
                issuers of long-term care insurance policies under 
                Qualified State Long-Term Care Insurance Partnerships 
                that shall specify the data and information that each 
                such issuer shall report to the State with which it has 
                such a partnership. The requirements developed in 
                accordance with this paragraph shall specify the type 
                and format of the data and information to be reported 
                and the frequency with which such reports are to be 
                made.
                    (B) State required data.--Nothing in subparagraph 
                (A) shall be construed as prohibiting a State from 
                requiring an issuer of a long-term care insurance 
                policy sold in the State (regardless of whether the 
                policy is issued under a Qualified State Long-Term Care 
                Insurance Partnership) to require the issuer to report 
                State information or data to the State that is in 
                addition to the information or data required under the 
                minimum reporting requirements developed under that 
                subparagraph.
            (2) Reciprocity standards.--Standards for ensuring that 
        long-term care insurance policies issued under a Qualified 
        State Long-Term Care Insurance Partnership are portable to 
        other States with such a partnership.
    (d) Consumer Education.--The Secretary shall establish procedures 
for educating consumers regarding Qualified State Long-Term Care 
Insurance Partnerships and long-term care insurance policies issued in 
connection with such partnerships.
    (e) Annual Reports to Congress.--The Secretary shall annually 
report to Congress on the Qualified State Long-Term Care Insurance 
Partnerships established in accordance with subsections (b)(1)(C)(ii) 
and (e)(6) of section 1917 of the Social Security Act (42 U.S.C. 
1396p).
    (f) Effective Date.--The amendments made by subsections (a) and (b) 
take effect on October 1, 2005.
[A]: State Long-Term Care Partnership Act of 2005 - Amends title XIX (Medicaid) of the Social Security Act to provide for establishment of long-term care insurance partnerships between states and insurers (Qualified State Long-Term Care Insurance Partnerships (QSLTCIPs)). Defines a QSLTCIP as a state plan amendment that provides for the disregard of any assets or resources in an amount equal to the insurance benefits payments made under a long-term care insurance policy (including a certificate issued under a group insurance contract), but only if the policy meets certain requirements, including coverage of an insured who, at the time coverage first becomes effective, is a resident of such state or of a state that maintains a QSLTCIP.

Directs the Secretary to establish procedures for educating consumers regarding QSLTCIPs and long-term care insurance policies issued in connection with them.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``ITIN Reform Act of 2014''.

SEC. 2. REQUIREMENTS FOR THE ISSUANCE OF ITINS.

    (a) In General.--Section 6109 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(i) Special Rules Relating to the Issuance of ITINs.--
            ``(1) In general.--The Secretary may issue an individual 
        taxpayer identification number to an individual only if the 
        requirements of paragraphs (2) and (3) are met.
            ``(2) In-person application.--The requirements of this 
        paragraph are met if, with respect to an application for an 
        individual taxpayer identification number--
                    ``(A) the applicant submits an application in 
                person, using Form W-7 (or any successor thereof) and 
                including the required documentation, at a taxpayer 
                assistance center of the Internal Revenue Service, or
                    ``(B) in the case of an applicant who resides 
                outside of the United States, the applicant submits the 
                application in person to an employee of the Internal 
                Revenue Service or a designee of the Secretary at a 
                United States diplomatic mission or consular post, 
                together with the required documentation.
            ``(3) Initial on-site verification of documentation.--The 
        requirements of this paragraph are met if, with respect to each 
        application, an employee of the Internal Revenue Service at the 
        taxpayer assistance center, or the employee or designee 
        described in paragraph (2)(B), as the case may be, conducts an 
        initial verification of the documentation supporting the 
        application submitted under paragraph (2).
            ``(4) Required documentation.--For purposes of this 
        subsection--
                    ``(A) required documentation includes such 
                documentation as the Secretary may require that proves 
                the individual's identity and foreign status, and
                    ``(B) the Secretary may only accept original 
                documents.
            ``(5) Exceptions.--
                    ``(A) Military spouses.--Paragraph (1) shall not 
                apply to the spouse, or the dependents, without a 
                social security number of a taxpayer who is a member of 
                the Armed Forces of the United States.
                    ``(B) Treaty benefits.--Paragraph (1) shall not 
                apply to a nonresident alien applying for an individual 
                taxpayer identification number for the purpose of 
                claiming tax treaty benefits.
            ``(6) Term.--
                    ``(A) In general.--An individual taxpayer 
                identification number issued after the date of the 
                enactment of this subsection shall be valid only for 
                the 5-year period which includes the taxable year of 
                the individual for which such number is issued and the 
                4 succeeding taxable years.
                    ``(B) Renewal of itin.--Such number shall be valid 
                for an additional 5-year period only if it is renewed 
                through an application which satisfies the requirements 
                under paragraphs (2) and (3).
                    ``(C) Special rule for existing itins.--In the case 
                of an individual with an individual taxpayer 
                identification number issued on or before the date of 
                the enactment of this subsection, such number shall not 
                be valid after the earlier of--
                            ``(i) the end of the 3-year period 
                        beginning on the date of the enactment of this 
                        subsection, or
                            ``(ii) the first taxable year beginning 
                        after--
                                    ``(I) the date of the enactment of 
                                this subsection, and
                                    ``(II) any taxable year for which 
                                the individual (or, if a dependent, on 
                                which the individual is included) did 
                                not make a return.''.
    (b) Interest.--Section 6611 of such Code is amended by 
redesignating subsection (h) as subsection (i) and by inserting after 
subsection (g) the following new subsection:
    ``(h) Special Rule Relating to ITINs.--Notwithstanding any other 
provision of this section, no interest shall be allowed or paid to or 
on behalf of an individual with respect to any overpayment until 45 
days after an individual taxpayer identification number is issued to 
the individual.''.
    (c) Audit by TIGTA.--Not later than two years after the date of the 
enactment of this Act, and every two years thereafter, the Treasury 
Inspector General for Tax Administration shall conduct an audit of the 
program of the Internal Revenue Service for the issuance of individual 
taxpayer identification numbers pursuant to section 6109(i) of the 
Internal Revenue Code of 1986. The report required by this subsection 
shall be submitted to the Congress.
    (d) Effective Date.--
            (1) Subsection (a).--The amendment made by subsection (a) 
        shall apply to requests for individual taxpayer identification 
        numbers made after the date of the enactment of this Act.
            (2) Subsection (b).--The amendment made by subsection (b) 
        shall apply to returns due, claims filed, and refunds paid 
        after the date of the enactment of this Act.
[A]:
ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.  Requires the Inspector General of the Department of the Treasury for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.