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

Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Abuse Protection Act of 2013''.

SEC. 2. NOTICE RELATING TO ACCESSING ACCOUNT, RETURN, OR RETURN 
              INFORMATION.

    (a) In General.--Section 6103 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (q) as subsection (r) and by 
inserting after subsection (p) the following new subsection:
    ``(q) Notice Relating to Accessing Account, Return, or Return 
Information.--
            ``(1) In general.--The Secretary shall provide notice, in 
        writing, to a taxpayer any time the taxpayer's account, return, 
        or return information is accessed by the Secretary.
            ``(2) Special rules relating to investigations.--
                    ``(A) Investigations by the secretary.--In the case 
                of any civil or criminal investigation, the notice 
                required by paragraph (1) shall be provided not later 
                than 1 year after such investigation is closed.
                    ``(B) Investigations by states.--In the case of any 
                investigation by a State using information provided 
                pursuant to subsection (d), the notice required by 
                paragraph (1) shall be provided after the Secretary 
                receives notice with respect to such investigation 
                pursuant to subsection (d)(7). Notice provided pursuant 
                to this subparagraph shall include all information 
                provided to the Secretary pursuant to subsection 
                (d)(7).
            ``(3) Notice.--The notice required by paragraph (1) shall 
        include the following:
                    ``(A) Who accessed such account, return, or return 
                information.
                    ``(B) The purpose for which such account, return, 
                or return information was accessed.
                    ``(C) How such account, return, or return 
                information was accessed.
            ``(4) Copy of information accessed.--In addition to the 
        notice required to be provided by paragraph (1), the Secretary 
        shall provide with such notice a copy of all information 
        accessed.
            ``(5) Subsequent use of accessed information.--If a report 
        or other use of an account, return, or return information for 
        which notice is provided under paragraph (1) is made, the 
        Secretary shall provide such report or a report of such use to 
        the taxpayer.
            ``(6) Taxpayer rights.--The Secretary shall include with 
        each notice provided under this subsection a notice of taxpayer 
        rights pursuant to the Taxpayer Bill of Rights 2.''.
    (b) Availability of Inspector General for Tax Administration 
Reports.--Section 7803(d) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new paragraph:
            ``(4) Availability of inspector general for tax 
        administration reports.--If the Inspector General for Tax 
        Administration investigates any unauthorized use a taxpayer's 
        account, return, or return information, the Inspector General 
        for Tax Administration shall notify the taxpayer of such 
        investigation and provide full access to any report by the 
        Inspector General for Tax Administration with respect to the 
        investigation.''.
    (c) State Access to Taxpayer Information.--Section 6103(d) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(7) Submission of notification to secretary.--The 
        Secretary may not provide any access or disclosure under the 
        preceding paragraphs of this subsection until the entity to be 
        provided access or disclosure agrees to notify the Secretary 
        within 1 year after an investigation is closed the identity of 
        who accessed such information, what was accessed, why it was 
        accessed and how it was accessed.''.
    (d) Reports of Unauthorized Access to Congress.--Section 6103(f) of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(6) Unauthorized access reports, etc.--Notwithstanding 
        any other provision of this section, the Secretary with respect 
        to Internal Revenue Service employees, and the Inspector 
        General for Tax Administration with respect to any audit, shall 
        submit to each member of the committees referred to in 
        paragraph (1) any report of the Secretary or the Inspector 
        General for Tax Administration, as the case may be, regarding 
        unauthorized access, violation of rights, laws, or any rules or 
        regulations of the Internal Revenue Service.''.
    (e) Effective Dates.--
            (1) Subsection (a).--The amendment made by subsection (a) 
        shall apply with respect to information accessed after the date 
        of the enactment of this Act.
            (2) Subsection (b).--The amendment made by subsection (b) 
        shall apply with respect to investigations closed after the 
        date of the enactment of this Act.
            (3) Subsection (c).--The amendment made by subsection (c) 
        shall apply to access and disclosures after the date of the 
        enactment of this Act.
            (4) Subsection (d).--The amendment made by subsection (d) 
        shall apply with respect to information accessed and reports 
        prepared after the date of the enactment of this Act.

Ex Output:
IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed.  Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation. 


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Missile Protection Act of 
1998''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) The threat of weapons of mass destruction delivered by 
        long-range ballistic missiles is among the most serious 
        security issues facing the United States.
                    (A) In a 1994 Executive Order, President Clinton 
                certified, that ``I ... find that the proliferation of 
                nuclear, biological, and chemical weapons (`weapons of 
                mass destruction') and the means of delivering such 
                weapons, constitute an unusual and extraordinary threat 
                to the national security, foreign policy, and economy 
                of the United States, and hereby declare a national 
                emergency to deal with that threat.'' This state of 
                emergency was reaffirmed in 1995, 1996, and 1997.
                    (B) In 1994 the President stated, that ``there is 
                nothing more important to our security and the world's 
                stability than preventing the spread of nuclear weapons 
                and ballistic missiles''.
                    (C) Several countries hostile to the United States 
                have been particularly determined to acquire missiles 
                and weapons of mass destruction. President Clinton 
                observed in January of 1998, for example, that ``Saddam 
                Hussein has spent the better part of this decade, and 
                much of his nation's wealth, not on providing for the 
                Iraqi people, but on developing nuclear, chemical and 
                biological weapons and the missiles to deliver them''.
                    (D) In 1996, the Senate affirmed that, ``it is in 
                the supreme interest of the United States to defend 
                itself from the threat of limited ballistic missile 
                attack, whatever the source.''
            (2) The long-range ballistic missile threat to the United 
        States is increasing.
                    (A) Several adversaries of the United States have 
                stated their intention to acquire intercontinental 
                ballistic missiles capable of attacking the United 
                States.
                            (i) Libyan leader Muammar Qaddafi has 
                        stated, ``If they know that you have a 
                        deterrent force capable of hitting the United 
                        States, they would not be able to hit you. If 
                        we had possessed a deterrent--missiles that 
                        could reach New York--we would have hit it at 
                        the same moment. Consequently, we should build 
                        this force so that they and others will no 
                        longer think about an attack.''
                            (ii) Abu Abbas, the head of the Palestine 
                        Liberation Front, has stated, ``I would love to 
                        be able to reach the American shore, but this 
                        is very difficult. Someday an Arab country will 
                        have ballistic missiles. Someday an Arab 
                        country will have a nuclear bomb. It is better 
                        for the United States and for Israel to reach 
                        peace with the Palestinians before that day.''
                            (iii) Saddam Hussein has stated, ``Our 
                        missiles cannot reach Washington. If we could 
                        reach Washington, we would strike if the need 
                        arose.''
                            (iv) Iranian actions speak for themselves. 
                        Iran's aggressive pursuit of medium-range 
                        ballistic missiles capable of striking Central 
                        Europe--aided by the continuing collaboration 
                        of outside agents--demonstrates Tehran's intent 
                        to acquire ballistic missiles of ever-
                        increasing range.
                    (B) Over 30 non-NATO countries possess ballistic 
                missiles, with at least 10 of those countries 
                developing over 20 new types of ballistic missiles.
                    (C) From the end of World War II until 1980, 
                ballistic missiles were used in one conflict. Since 
                1980, thousands of ballistic missiles have been fired 
                in at least six different conflicts.
                    (D) The clear trend among countries hostile to the 
                United States is toward having ballistic missiles of 
                greater range.
                            (i) North Korea first acquired 300-
                        kilometer range Scud Bs, then developed and 
                        deployed 500-kilometer range Scud Cs, is 
                        currently deploying the 1000-kilometer range 
                        No-Dong, and is developing the 2000-kilometer 
                        range Taepo-Dong 1 and 6000-kilometer range 
                        Taepo-Dong 2, which would be capable of 
                        striking Alaska and Hawaii.
                            (ii) Iran acquired 150-kilometer range CSS-
                        8s, progressed through the Scud B and Scud C, 
                        and is developing the 1300-kilometer range 
                        Shahab-3 and 2000-kilometer range Shahab-4, 
                        which would allow Iran to strike Central 
                        Europe.
                            (iii) Iraq, in a two-year crash program, 
                        produced a new missile, the Al-Hussein, with 
                        twice the range of its Scud Bs.
                            (iv) Experience gained from extending the 
                        range of short- and medium-range ballistic 
                        missiles facilitates the development of 
                        intercontinental ballistic missiles.
                    (E) The technical information, hardware, and other 
                resources necessary to build ballistic missiles are 
                increasingly available and accessible worldwide.
                            (i) Due to advances in information 
                        technology, a vast amount of technical 
                        information relating to ballistic missile 
                        design, much of it formerly classified, has 
                        become widely available and is increasingly 
                        accessible through the Internet and other 
                        distribution avenues.
                            (ii) Components, tools, and materials to 
                        support ballistic missile development are 
                        increasingly available in the commercial 
                        aerospace industry.
                            (iii) Increasing demand for satellite-based 
                        telecommunications is adding to the demand for 
                        commercial Space Launch Vehicles, which employ 
                        technology that is essentially identical to 
                        that of intercontinental ballistic missiles. As 
                        this increasing demand is met, the technology 
                        and expertise associated with space launch 
                        vehicles also proliferate.
                    (F) Russia and China have provided significant 
                technical assistance to rogue nation ballistic missile 
                programs, accelerating the pace of those efforts. In 
                June of 1997, the Director of Central Intelligence, 
                reporting to Congress on weapons of mass destruction-
                related equipment, materials, and technology, stated 
                that ``China and Russia continued to be the primary 
                suppliers, and are key to any future efforts to stem 
                the flow of dual-use goods and modern weapons to 
                countries of concern.''
                    (G) Russia and China continue to engage in missile 
                proliferation.
                            (i) Despite numerous Russian assurances not 
                        to assist Iran with its ballistic missile 
                        program, the Deputy Assistant Secretary of 
                        State for Nonproliferation testified to the 
                        Senate, that ``the problem is this: there is a 
                        disconnect between those reassurances, which we 
                        welcome, and what we believe is actually 
                        occurring.''
                            (ii) Regarding China's actions to 
                        demonstrate the sincerity of its commitment to 
                        nonproliferation, the Director of Central 
                        Intelligence testified to the Senate on January 
                        28, 1998, that, ``the jury is still out on 
                        whether the recent changes are broad enough in 
                        scope and whether they will hold over the 
                        longer term. As such, Chinese activities in 
                        this area will require continued close 
                        watching.''
                    (H) The inability of the United States to defend 
                itself against weapons of mass destruction delivered by 
                long-range ballistic missile provides additional 
                incentive for hostile nations to develop long-range 
                ballistic missiles with which to threaten the United 
                States. Missiles are widely viewed as valuable tools 
                for deterring and coercing a vulnerable United States.
            (3) The ability of the United States to anticipate future 
        ballistic missile threats is questionable.
                    (A) The Intelligence Community has failed to 
                anticipate many past technical innovations (for 
                example, Iraq's extended-range Al-Hussein missiles and 
                its development of a space launch vehicle) and outside 
                assistance enables rogue states to surmount traditional 
                technological obstacles to obtaining or developing 
                ballistic missiles of increasing range.
                    (B) In June of 1997, the Director of Central 
                Intelligence reported to Congress that ``many Third 
                World countries--with Iran being the most prominent 
                example--are responding to Western counter-
                proliferation efforts by relying more on legitimate 
                commercial firms as procurement fronts and by 
                developing more convoluted procurement networks.''
                    (C) In June of 1997, the Director of Central 
                Intelligence stated to Congress that ``gaps and 
                uncertainties preclude a good projection of exactly 
                when `rest of the world' countries will deploy ICBMs.''
                    (D) In 1997, the Director of Central Intelligence 
                testified that Iran would have a medium-range missile 
                by 2007. One year later the Director stated, ``since I 
                testified, Iran's success in getting technology and 
                materials from Russian companies, combined with recent 
                indigenous Iranian advances, means that it could have a 
                medium-range missile much sooner than I assessed last 
                year.'' Department of State officials have testified 
                that Iran could be prepared to deploy such a missile as 
                early as late 1998, nine years earlier than had been 
                predicted one year before by the Director of Central 
                Intelligence.
            (4) The failure to prepare adequately for long-range 
        ballistic missile threats could have severe national security 
        and foreign policy consequences for the United States.
                    (A) An attack on the United States by a ballistic 
                missile equipped with a weapon of mass destruction 
                could inflict catastrophic death or injury to citizens 
                of the United States and severe damage to their 
                property.
                    (B) A rogue state's ability to threaten the United 
                States with an intercontinental ballistic missile may 
                constrain the United States' options in dealing with 
                regional threats to its interests, deter the United 
                States from taking appropriate action, or prompt allies 
                to question United States security guarantees, thereby 
                weakening alliances of the United States and the United 
                States' world leadership position.
            (5) The United States must be prepared for rogue nations 
        acquiring long-range ballistic missiles armed with weapons of 
        mass destruction.
                    (A) In its resolution of ratification for the START 
                II Treaty, the United States Senate declared that 
                ``because deterrence may be inadequate to protect the 
                United States against long-range ballistic missile 
                threats, missile defenses are a necessary part of new 
                deterrent strategies.''
                    (B) In September of 1994, Secretary of Defense 
                Perry stated that in the post-Cold War era, ``we now 
                have opportunity to create a new relationship based not 
                on MAD, not on Mutual Assured Destruction, but rather 
                on another acronym, MAS, or Mutual Assured Safety.''
                    (C) On February 12, 1997, the Under Secretary of 
                Defense for Policy testified to the Senate that ``I and 
                the administration are quite willing to acknowledge 
                that if we saw a rogue state, a potential proliferant, 
                beginning to develop a long-range ICBM capable of 
                reaching the United States, we would have to give very, 
                very serious attention to deploying a limited national 
                missile defense.''
            (6) The United States has no defense deployed against 
        weapons of mass destruction delivered by long-range ballistic 
        missiles and no policy to deploy such a national missile 
        defense system.

SEC. 3. NATIONAL MISSILE DEFENSE POLICY.

    It is the policy of the United States to deploy as soon as is 
technologically possible an effective National Missile Defense system 
capable of defending the territory of the United States against limited 
ballistic missile attack (whether accidental, unauthorized, or 
deliberate).

Ex Output:
American Missile Protection Act of 1998 - States as U.S. policy to deploy as soon as technologically possible an effective National Missile Defense system capable of defending U.S. territory against limited ballistic missile attack (whether accidental, unauthorized, or deliberate).


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mercury Emissions Control Act''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds that--
            (1) mercury pollution is a serious hazard to human health 
        and the environment in the United States;
            (2) more than 45 percent of the industrial mercury 
        emissions of the United States come from coal-fired power 
        plants;
            (3) of the mercury deposited in the United States, 60 
        percent comes from United States sources;
            (4) human exposure to methylmercury, the most toxic form of 
        mercury, comes almost exclusively from consuming fish and 
        shellfish;
            (5) mercury released into the atmosphere is deposited into 
        waterways, where the mercury collects in the tissue of fish as 
        methylmercury at concentrations of up to 10,000,000 times that 
        of the mercury concentration in the surrounding water;
            (6) each year, approximately 630,000 children are born 
        having been exposed to dangerous levels of methylmercury in the 
        womb, placing the children at risk of neurological problems, 
        including poor performance on neurobehavioral tests, especially 
        on tests of--
                    (A) fine motor function;
                    (B) attention;
                    (C) language;
                    (D) visual-spatial abilities; and
                    (E) memory;
            (7) exposure of humans and animals of all ages to 
        methylmercury adversely impacts the cardiovascular system, 
        blood pressure regulation, and heart-rate variability, and 
        contributes to heart disease;
            (8) the monetary benefit of reducing those health outcomes 
        is estimated to be in the billions of dollars;
            (9) reducing coal-fired power plant mercury emissions by 90 
        percent is--
                    (A) feasible by calendar year 2010 using current 
                methods, such as activated carbon injection technology 
                and fabric filters; and
                    (B) projected to result in annual financial 
                benefits of up to $5,200,000,000;
            (10) the addition of a scrubber can reduce mercury 
        emissions by up to 98 percent from a bituminous coal-fired 
        power plant;
            (11) activated carbon injection technology has been 
        successfully used to control mercury emissions from municipal 
        waste incinerators, leading to reductions from 45.2 tons in 
        1990 to 2.2 tons in 2000;
            (12) the capital cost of activated carbon injection 
        equipment is minimal, at less than $3 per kilowatt;
            (13) the final rules of the Environmental Protection Agency 
        entitled ``Revision of December 2000 Regulatory Finding on the 
        Emissions of Hazardous Air Pollutants From Electric Utility 
        Steam Generating Units and the Removal of Coal- and Oil-Fired 
        Electric Utility Steam Generating Units from the Section 112(c) 
        List'' (70 Fed. Reg. 15994 (March 29, 2005)) and ``Standards of 
        Performance for New and Existing Stationary Sources: Electric 
        Utility Steam Generating Units'' (70 Fed. Reg 28606) (May 18, 
        2005)) (commonly known as the ``Clean Air Mercury Rule''), 
        which were vacated by the United States Court of Appeals for 
        the District of Columbia Circuit, would have reduced mercury 
        emissions by only 50 percent by 2020;
            (14) in enacting Public Law 101-549 (commonly known as the 
        ``Clean Air Act Amendments of 1990'') (42 U.S.C. 7401 et seq.), 
        Congress included a list of 188 hazardous air pollutants, 
        including mercury, to be regulated under section 112 of the 
        Clean Air Act (42 U.S.C. 7412); and
            (15) section 112 of that Act requires regulation of 
        hazardous air pollutants using maximum achievable control 
        technology.
    (b) Purposes.--The purposes of this Act are--
            (1) to require the Administrator of the Environmental 
        Protection Agency to promulgate regulations to control 
        hazardous air pollutant emissions from electric utility steam 
        generating units; and
            (2) to ensure that those regulations accurately reflect the 
        availability of highly effective controls.

SEC. 3. EMISSIONS FROM ELECTRIC UTILITY STEAM GENERATING UNITS.

    Section 112(n)(1) of the Clean Air Act (42 U.S.C. 7412(n)(1)) is 
amended by adding at the end the following:
                    ``(D) Regulations.--
                            ``(i) Proposal.--Not later than 180 days 
                        after the date of enactment of the Mercury 
                        Emissions Control Act, but in no case later 
                        than October 1, 2008, the Administrator shall 
                        propose regulations under subsection (d) to 
                        control the emission from new and existing 
                        electric utility steam generating units of 
                        hazardous air pollutants, including mercury 
                        pollutants.
                            ``(ii) Requirement.--The regulations 
                        adopted from the proposed regulations under 
                        clause (i) shall require a reduction in 
                        emissions of mercury from new and existing 
                        electric utility steam generating units of not 
                        less than 90 percent.''.

Ex Output:

Mercury Emissions Control Act - Amends the Clean Air Act to require the Administrator of the Environmental Protection Agency (EPA) to propose regulations to: (1) control the emission of hazardous air pollutants, including mercury pollutants, from electric utility steam generating units; and (2) require a reduction of not less than 90% in such mercury emissions.