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 ``Taxpayer Browsing Protection Act''.

SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX 
              RETURN INFORMATION.

    (a) In General.--Part I of subchapter A of chapter 75 of the 
Internal Revenue Code of 1986 (relating to crimes, other offenses, and 
forfeitures) is amended by adding after section 7213 the following new 
section:

``SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.

    ``(a) Prohibitions.--
            ``(1) Federal employees and other persons.--It shall be 
        unlawful for--
                    ``(A) any officer or employee of the United States, 
                or
                    ``(B) any person described in section 6103(n) or an 
                officer or employee of any such person,
        willfully to inspect, except as authorized in this title, any 
        return or return information.
            ``(2) State and other employees.--It shall be unlawful for 
        any person (not described in paragraph (1)) willfully to 
        inspect, except as authorized in this title, any return or 
        return information acquired by such person or another person 
        under a provision of section 6103 referred to in section 
        7213(a)(2).
    ``(b) Penalty.--
            ``(1)  In general.--Any violation of subsection (a) shall 
        be punishable upon conviction by a fine in any amount not 
        exceeding $1,000, or imprisonment of not more than 1 year, or 
        both, together with the costs of prosecution.
            ``(2) Federal officers or employees.--An officer or 
        employee of the United States who is convicted of any violation 
        of subsection (a) shall, in addition to any other punishment, 
        be dismissed from office or discharged from employment.
    ``(c) Definitions.--For purposes of this section, the terms 
`inspect', `return', and `return information' have the respective 
meanings given such terms by section 6103(b).''.
    (b) Technical Amendments.--
            (1) Paragraph (2) of section 7213(a) of such Code is 
        amended by inserting ``(5),'' after ``(m)(2), (4),''.
            (2) The table of sections for part I of subchapter A of 
        chapter 75 of such Code is amended by inserting after the item 
        relating to section 7213 the following new item:

                              ``Sec. 7213A. Unauthorized inspection of 
                                        returns or return 
                                        information.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to violations occurring on and after the date of the enactment of 
this Act.

SEC. 3. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN 
              INFORMATION; NOTIFICATION OF UNLAWFUL INSPECTION OR 
              DISCLOSURE.

    (a) Civil Damages for Unauthorized Inspection.--Subsection (a) of 
section 7431 of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``Disclosure'' in the headings for 
        paragraphs (1) and (2) and inserting ``Inspection or 
        disclosure'', and
            (2) by striking ``discloses'' in paragraphs (1) and (2) and 
        inserting ``inspects or discloses''.
    (b) Notification of Unlawful Inspection or Disclosure.--Section 
7431 of such Code is amended by redesignating subsections (e) and (f) 
as subsections (f) and (g), respectively, and by inserting after 
subsection (d) the following new subsection:
    ``(e) Notification of Unlawful Inspection and Disclosure.--If any 
person is criminally charged by indictment or information with 
inspection or disclosure of a taxpayer's return or return information 
in violation of--
            ``(1) paragraph (1) or (2) of section 7213(a),
            ``(2) section 7213A(a), or
            ``(3) subparagraph (B) of section 1030(a)(2) of title 18, 
        United States Code,
the Secretary shall notify such taxpayer as soon as practicable of such 
inspection or disclosure.''.
    (c) No Damages for Inspection Requested by Taxpayer.--Subsection 
(b) of section 7431 of such Code is amended to read as follows:
    ``(b) Exceptions.--No liability shall arise under this section with 
respect to any inspection or disclosure--
            ``(1) which results from a good faith, but erroneous, 
        interpretation of section 6103, or
            ``(2) which is requested by the taxpayer.''.
    (d) Conforming Amendments.--
            (1) Subsections (c)(1)(A), (c)(1)(B)(i), and (d) of section 
        7431 of such Code are each amended by inserting ``inspection 
        or'' before ``disclosure''.
            (2) Clause (ii) of section 7431(c)(1)(B) of such Code is 
        amended by striking ``willful disclosure or a disclosure'' and 
        inserting ``willful inspection or disclosure or an inspection 
        or disclosure''.
            (3) Subsection (f) of section 7431 of such Code, as 
        redesignated by subsection (b), is amended to read as follows:
    ``(f) Definitions.--For purposes of this section, the terms 
`inspect', `inspection', `return', and `return information' have the 
respective meanings given such terms by section 6103(b).''.
            (4) The section heading for section 7431 of such Code is 
        amended by inserting ``inspection or'' before ``disclosure''.
            (5) The table of sections for subchapter B of chapter 76 of 
        such Code is amended by inserting ``inspection or'' before 
        ``disclosure'' in the item relating to section 7431.
            (6) Paragraph (2) of section 7431(g) of such Code, as 
        redesignated by subsection (b), is amended by striking ``any 
        use'' and inserting ``any inspection or use''.
    (e) Effective Date.--The amendments made by this section shall 
apply to inspections and disclosures occurring on and after the date of 
the enactment of this Act.

SEC. 4. NATIONAL FLOOD INSURANCE ACT OF 1968.

    (a) In General.--Section 1306(c)(1) of the National Flood Insurance 
Act of 1968 (42 U.S.C. 4013(c)(1)) is amended by striking ``30'' and 
inserting ``15''.
    (b) Effective Date.--The amendment made by subsection (a) shall be 
construed to have taken effect on January 1, 1997, and shall expire 
June 30, 1997.

            Passed the Senate April 15, 1997.

            Attest:

                                                    GARY SISCO,

                                                             Secretary.
answer:
Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information.  Provides for a monetary penalty, imprisonment, or both for violators.  (Current law imposes penalties only for the unlawful disclosure of such information.) 
Permits civil damages for the unauthorized inspection or disclosure (currently, only for the unauthorized disclosure) of tax returns and return information.  Requires the taxpayer to be notified as soon as practicable if any person is criminally charged by indictment with inspecting or disclosing the taxpayer's return or return information. 
Amends the National Flood Insurance Act of 1968 to reduce the waiting period for the effective date of policies for new flood insurance coverage, entered into after the date of enactment of the Riegle Community Development and Regulatory Improvement Act of 1994, from 30 to 15 days.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Highway Funding Equity Act of 
2005''.

SEC. 2. MINIMUM GUARANTEE.

    Section 105 of title 23, United States Code, is amended--
            (1) by striking subsection (a) and subsections (c) through 
        (f);
            (2) by redesignating subsection (b) as subsection (e);
            (3) by inserting after the section heading the following:
    ``(a) Guarantee.--
            ``(1) In general.--For each of fiscal years 2005 through 
        2009, the Secretary shall allocate among the States amounts 
        sufficient to ensure that the percentage for each State of the 
        total apportionments for the fiscal year for the National 
        Highway System under section 103(b), the high priority projects 
        program under section 117, the Interstate maintenance program 
        under section 119, the surface transportation program under 
        section 133, metropolitan planning under section 134, the 
        highway bridge replacement and rehabilitation program under 
        section 144, the congestion mitigation and air quality 
        improvement program under section 149, the recreational trails 
        program under section 206, the Appalachian development highway 
        system under subtitle IV of title 40, and the minimum guarantee 
        under this paragraph, equals or exceeds the percentage 
        determined for the State under paragraph (2).
            ``(2) State percentages.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), the percentage for each State 
                referred to in paragraph (1) is the percentage that is 
                equal to 95 percent of the ratio that--
                            ``(i) the estimated tax payments 
                        attributable to highway users in the State paid 
                        into the Highway Trust Fund (other than the 
                        Mass Transit Account) in the most recent fiscal 
                        year for which data are available; bears to
                            ``(ii) the estimated tax payments 
                        attributable to highway users in all States 
                        paid into the Highway Trust Fund (other than 
                        the Mass Transit Account) in the most recent 
                        fiscal year for which data are available.
                    ``(B) Exception.--In the case of a State having a 
                population density of less than 50 individuals per 
                square mile according to the 2000 decennial census, the 
                percentage referred to in paragraph (1) shall be the 
                greater of--
                            ``(i) the percentage determined under 
                        subparagraph (A); or
                            ``(ii) the percentage specified in 
                        subsection (e).
    ``(b) Treatment of Funds.--
            ``(1) Programmatic distribution.--The Secretary shall 
        apportion the amounts made available under this section that 
        exceed $2,800,000,000 so that the amount apportioned to each 
        State under this paragraph for each program referred to in 
        subsection (a)(1) (other than the high priority projects 
        program, metropolitan planning, the recreational trails 
        program, the Appalachian development highway system, and the 
        minimum guarantee under subsection (a)) is equal to the product 
        obtained by multiplying--
                    ``(A) the amount to be apportioned under this 
                paragraph; and
                    ``(B) the ratio that--
                            ``(i) the amount of funds apportioned to 
                        the State for each program referred to in 
                        subsection (a)(1) (other than the high priority 
                        projects program, metropolitan planning, the 
                        recreational trails program, the Appalachian 
                        development highway system, and the minimum 
                        guarantee under subsection (a)) for a fiscal 
                        year; bears to
                            ``(ii) the total amount of funds 
                        apportioned to the State for that program for 
                        the fiscal year.
            ``(2) Remaining distribution.--
                    ``(A) In general.--Subject to subparagraph (B), the 
                Secretary shall apportion the remainder of funds made 
                available under this section to the States, and 
                administer those funds, in accordance with section 
                104(b)(3).
                    ``(B) Inapplicable requirements.--Paragraphs (1), 
                (2), and (3) of section 133(d) shall not apply to 
                amounts apportioned in accordance with this paragraph.
    ``(c) Authorization of Appropriations.--There are authorized to be 
appropriated out of the Highway Trust Fund (other than the Mass Transit 
Account) such sums as are necessary to carry out this section for each 
of fiscal years 2005 through 2009.
    ``(d) Guarantee of 95 Percent Return.--
            ``(1) In general.--For each of fiscal years 2005 through 
        2009, before making any apportionment under this title, the 
        Secretary shall--
                    ``(A) determine whether the sum of the percentages 
                determined under subsection (a)(2) for the fiscal year 
                exceeds 100 percent; and
                    ``(B) if the sum of the percentages exceeds 100 
                percent, proportionately adjust the percentages 
                specified in the table contained in subsection (e) to 
                ensure that the sum of the percentages determined under 
                subsection (a)(1)(B) for the fiscal year equals 100 
                percent.
            ``(2) Eligibility threshold for adjustment.--The Secretary 
        may make an adjustment under paragraph (1) for a State for a 
        fiscal year only if the percentage for the State in the table 
        contained in subsection (e) is equal to or exceeds 95 percent 
        of the ratio determined for the State under subsection 
        (a)(1)(B)(i) for the fiscal year.
            ``(3) Limitation on adjustments.--Adjustments of the 
        percentages in the table contained in subsection (e) in 
        accordance with this subsection shall not result in a total of 
        the percentages determined under subsection (a)(2) that exceeds 
        100 percent.''; and
            (4) in subsection (e) (as redesignated by paragraph (2)), 
        by striking ``subsection (a)'' and inserting ``subsections 
        (a)(2)(B)(ii) and (d)''.
answer:
Highway Funding Equity Act of 2005 - Amends Federal highway law to revise Federal highway minimum guarantee requirements.

Requires the Secretary of Transportation, for each of FY 2005 through 2009, to allocate among the States amounts sufficient to ensure that the percentage for each State of the total apportionments for the fiscal year for certain Federal-aid highway programs (including the basic minimum guarantee under this Act) equals or exceeds 95 percent of the ratio that the estimated gas tax payments attributable to highway users in the State paid into the Highway Trust Fund (HTF) bears to such payments attributable to highway users in all States (with a specified exception for any State having a population density of less than 50 individuals per square mile).

Provides for: (1) the programmatic distribution of funds above $2.8 billion for certain Federal-aid highway programs; (2) the apportionment of the remainder of funds to the States; and (3) required adjustments where the sum of State percentages exceeds 100 percent.


question:
SECTION 1. SHORT TITLE; REFERENCES TO HIGHER EDUCATION ACT OF 1965.

    (a) Short Title.--This Act may be cited as the ``Higher Education 
Assistance Improvement Act''.
    (b) References to Higher Education Act of 1965.--Except as 
otherwise expressly provided, whenever in this Act an amendment or 
reference is expressed in terms of an amendment to, or reference to, a 
section or other provision, the reference shall be considered to be 
made to a section or other provision of the Higher Education Act of 
1965.

SEC. 2. ADDITIONAL PROGRAM FUNDING AUTHORIZATIONS.

    (a) Pell Grants.--Section 401(b)(2)(A) (20 U.S.C. 1070(b)(2)(A)) is 
amended by striking clauses (iv) and (v) and inserting the following:
            ``(iv) $7,500 for academic year 2002-2003; and
            ``(v) $7,900 for academic year 2003-2004,''.
    (b) TRIO.--Section 402A(f) (20 U.S.C. 1070a-11(f)) is amended by 
striking ``$700,000,000 for fiscal year 1999, and such sums as may be 
necessary for each of the 4 succeeding fiscal years'' and inserting 
``$1,460,000,000 for fiscal year 2002 and such sums as may be necessary 
for the succeeding fiscal year''.
    (c) GEAR UP.--Section 404H (20 U.S.C. 1070a-28) is amended by 
striking ``$200,000,000 for fiscal year 1999 and such sums as may be 
necessary for each of the 4 succeeding fiscal years'' and inserting 
``$590,000,000 for fiscal year 2002 and such sums as may be necessary 
for the succeeding fiscal year''.
    (d) Supplemental Education Opportunity Grants.--Section 413A(b) (20 
U.S.C. 1070b(b)) is amended by striking ``$675,000,000 for fiscal year 
1999 and such sums as may be necessary for the 4 succeeding fiscal 
years'' and inserting ``$1,300,000,000 for fiscal year 2002 and such 
sums as may be necessary for the succeeding fiscal year''.
    (e) Graduate Assistance in Areas of National Need.--Section 716 (20 
U.S.C. 1135e) is amended by striking ``$35,000,000 for fiscal year 1999 
and such sums as may be necessary for each of the 4 succeeding fiscal 
years'' and inserting ``$62,000,000 for fiscal year 2002 and such sums 
as may be necessary for the succeeding fiscal year''.
    (f) Thurgood Marshall.--Section 721(h) (20 U.S.C. 1136(h)) is 
amended by striking ``$5,000,000 for fiscal year 1999 and each of the 4 
succeeding fiscal years'' and inserting ``$8,000,000 for fiscal year 
2002 and such sums as may be necessary for the succeeding fiscal 
year''.

SEC. 3. ADDITIONAL APPROPRIATIONS MANDATE.

    It is the sense of Congress that the appropriations for the 
following higher education programs should be increased as follows:
            (1) LEAP.--The appropriations under section 415A(b)(1) (20 
        U.S.C. 1070c(b)(1)) should be doubled to at least $110,000,000 
        for fiscal year 2002 and such sums as may be necessary for the 
        succeeding fiscal year.
            (2) CAMPIS.--The appropriations under section 419N(g) (20 
        U.S.C. 1070e(g)) should be doubled to at least $50,000,000 for 
        fiscal year 2002 and such sums as may be necessary for the 
        succeeding fiscal year.
            (3) Work-study.--The appropriations under section 441(b) 
        (42 U.S.C. 2751(b)) should be increased to at least 
        $1,050,000,000 for fiscal year 2002 and such sums as may be 
        necessary for the succeeding fiscal year.
            (4) National health service corps scholarship and loan 
        repayment programs.--The appropriations under sections 338A and 
        338B of the Public Health Service Act (42 U.S.C. 254l, 254l-1) 
        should be doubled to at least $175,850,000 for fiscal year 2002 
        and such sums as may be necessary for the succeeding fiscal 
        year.
            (5) Perkins loans.--The appropriations under section 
        461(b)(1) (20 U.S.C. 1087aa(b)(1)) should be doubled to at 
        least $200,000,000 for fiscal year 2002 and such sums as may be 
        necessary for the succeeding fiscal year, and the amount 
        available under section 465 for loan cancellation should be 
        doubled to at least $120,000,000 for fiscal year 2002 and such 
        sums as may be necessary for the succeeding fiscal year.
            (6) Javits fellowships.--The appropriations under section 
        705 (20 U.S.C. 1134d) should be increased to at least 
        $20,000,000 for fiscal year 2002 and such sums as may be 
        necessary for the succeeding fiscal year.

SEC. 4. LOAN FORGIVENESS.

    (a) Expansion of Eligibility.--
            (1) Elimination of new borrower restrictions.--
                    (A) FFEL program.--Section 428J(b) (20 U.S.C. 1078-
                10(b)) is amended by striking ``for any new borrower on 
                or after October 1, 1998, who'' and inserting ``for any 
                borrower who performs the qualifying service on or 
                after October 1, 1998, and who''.
                    (B) Federal direct loan program.--Section 460(b)(1) 
                of such Act (20 U.S.C. 1087j(b)(1)) is amended by 
                striking ``for any new borrower on or after October 1, 
                1998, who'' and inserting ``for any borrower who 
                performs the qualifying service on or after October 1, 
                1998, and who''.
            (2) Expansion of eligible service; eliminating delay in 
        service benefit.--
                    (A) FFEL program.--Section 428J(b)(1) is amended to 
                read as follows:
            ``(1) has been engaged--
                    ``(A) in any service that qualifies for 
                cancellation of Federal Perkins Loans under section 
                465(a)(2);
                    ``(B) in full-time employment in service to 
                economically disadvantaged individuals or communities, 
                child and elder care services, social work, public 
                prosecutors and defenders, and police, fire, and rescue 
                services, as defined by the Secretary; or
                    ``(C) in full-time employment in any service that 
                the Secretary recognizes by regulation as providing 
                public service that is comparable to the services 
                described in subparagraph (A) or (B); and''.
                    (B) Federal direct loan program.--Section 
                460(b)(1)(A) (20 U.S.C. 1087j(b)(1)(A)) is amended to 
                read as follows:
                    ``(A) has been engaged--
                            ``(i) in any service that qualifies for 
                        cancellation of Federal Perkins Loans under 
                        section 465(a)(2); or
                            ``(ii) in full-time employment in service 
                        to economically disadvantaged individuals or 
                        communities, child and elder care services, 
                        social work, public prosecutors and defenders, 
                        and police, fire, and rescue services, as 
                        defined by the Secretary;
                            ``(iii) in full-time employment in any 
                        service that the Secretary recognizes by 
                        regulation as providing public service that is 
                        comparable to the services described in clause 
                        (i) or (ii); and''.
                    (C) Perkins loans.--Section 465(a)(2) is amended by 
                adding after the last sentence thereof the following 
                new sentence: ``Whenever the Secretary acts pursuant to 
                section 428J(b)(1)(B) or (C) or 460(b)(1)(A)(ii) or 
                (iii) to recognize by regulation or define additional 
                services as comparable qualifying services under such 
                sections, the Secretary shall, by regulation, recognize 
                such services as qualifying services for purposes of 
                this section.''.
    (b) Amount and Rate of Repayment.--
            (1) FFEL program.--Section 428J(c) (20 U.S.C. 1078-10(c)) 
        is amended by striking paragraph (1) and inserting the 
        following:
            ``(1) Amount and rate of repayment.--The Secretary shall 
        repay the aggregate of the loan obligation on a loan made under 
        section 428 or 428H that is outstanding after the completion of 
        the first complete year of qualifying service described in 
        subsection (b)(1) for which the borrower seeks repayment under 
        this section. Such amount shall be repaid at the rate of one-
        third of such amount for each of the first three years of such 
        service.''.
            (2) Federal direct loan program.--Section 460(c) of such 
        Act (20 U.S.C. 1087j(c)) is amended by striking paragraph (1) 
        and inserting the following:
            ``(1) Amount and rate of repayment.--The Secretary shall 
        cancel the aggregate of the loan obligation on a loan made 
        under section 428 or 428H that is outstanding after the 
        completion of the first complete year of qualifying service 
        described in subsection (b)(1)(A). Such amount shall be 
        canceled at the rate of one-third of such amount for each of 
        the first three years of such service.''.
            (3) Perkins loans.--Section 465(a) (20 U.S.C. 1087ee(a)) is 
        amended by striking paragraph (3)(A) and inserting the 
        following:
    ``(3)(A) The percent of a loan which shall be canceled under 
paragraph (1) of this subsection is at the rate of 33\1/3\ percent for 
each of 3 years of service described in paragraph (2).''.
answer:

Higher Education Assistance Improvement Act - Amends the Higher Education Act of 1965 (HEA) to increase funds available for the provision of student financial assistance.Increases the maximum individual Pell grant amount to: (1) $7,500 for academic year 2002-2003; and (2) $7,900 for academic year 2003-2004.Increases amounts authorized to be appropriated for FY 2002 and 2003 under the HEA student assistance provisions: (1) Federal TRIO programs; (2) Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP); (3) supplemental education opportunity grants; (4) graduate assistance in areas of national need; and (5) Thurgood Marshall legal educational opportunity program.Expresses the sense of Congress that appropriations for the following higher education programs should be increased by specified amounts for FY 2002 and as necessary for FY 2003: (1) Leveraging Educational Assistance Partnership (LEAP); (2) Child Care Access Means Parents in School (CAMPIS); (3) work-study; (4) National Health Service Corps scholarship and loan repayment programs; (5) Perkins loans; and (6) Javits fellowships.Expands eligibility under the Federal Family Education Loan (FFEL), Federal direct loan, and Federal Perkins loan programs by: (1) eliminating certain new borrower restrictions; (2) expanding eligible service; and (3) eliminating delays in service benefit. Directs the Secretary of Education to repay or cancel certain amounts of loan obligations under those HEA student loan programs.