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 ``Neutral Cost Recovery Act of 2001''.

SEC. 2. NEUTRAL COST RECOVERY DEPRECIATION ADJUSTMENT FOR CERTAIN 
              PROPERTY PLACED IN SERVICE AFTER DECEMBER 31, 2001.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
(relating to accelerated cost recovery system) is amended by adding at 
the end thereof the following new subsection:
    ``(k) Deduction Adjustment To Allow Equivalent of Expensing for 
Certain Property Placed in Service After December 31, 2001.--
            ``(1) In general.--In the case of tangible property placed 
        in service after December 31, 2001, the deduction under this 
        section with respect to such property--
                    ``(A) shall be determined by substituting `150 
                percent' for `200 percent' in subsection (b)(1) in the 
                case of property to which the 200 percent declining 
                balance method would otherwise apply, and
                    ``(B) for any taxable year after the taxable year 
                during which the property is placed in service shall 
                be--
                            ``(i) the amount determined under this 
                        section for such taxable year without regard to 
                        this subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year.
            ``(2) Applicable neutral cost recovery ratio.--For purposes 
        of paragraph (1)--
                    ``(A) In general.--The applicable neutral cost 
                recovery ratio for the property for any taxable year is 
                the number determined by--
                            ``(i) dividing--
                                    ``(I) the gross domestic product 
                                deflator for the calendar quarter 
                                ending in such taxable year which 
                                corresponds to the calendar quarter 
                                during which the property was placed in 
                                service by the taxpayer, by
                                    ``(II) the gross domestic product 
                                deflator for the calendar quarter 
                                during which the property was placed in 
                                service by the taxpayer, and
                            ``(ii) then multiplying the number 
                        determined under clause (i) by the number equal 
                        to 1.035 to the nth power where `n' is the 
                        number of full years in the period beginning on 
                        the 1st day of the calendar quarter during 
                        which the property was placed in service by the 
                        taxpayer and ending on the day before the 
                        beginning of the corresponding calendar quarter 
                        ending during such taxable year.
                The applicable neutral cost recovery ratio shall never 
                be less than 1. The applicable neutral cost recovery 
                ratio shall be rounded to the nearest \1/1000\.
                    ``(B) Special rule for certain property.--In the 
                case of property described in paragraph (2) or (3) of 
                subsection (b) or in subsection (g), the applicable 
                neutral cost recovery ratio shall be determined without 
                regard to subparagraph (A)(ii).
            ``(3) Gross domestic product deflator.--For purposes of 
        paragraph (2), the gross domestic product deflator for any 
        calendar quarter is the implicit price deflator for the gross 
        domestic product for such quarter (as shown in the first 
        revision thereof).
            ``(4) Election not to have subsection apply.--This 
        subsection shall not apply to any property if the taxpayer 
        elects not to have this subsection apply to such property. Such 
        an election, once made, shall be irrevocable.
            ``(5) Churning transactions.--This subsection shall not 
        apply to any property if this section would not apply to such 
        property were subsection (f)(5)(A)(ii) applied by substituting 
        `2002' for `1981' and `2001' for `1980'.
            ``(6) Additional deduction not to affect basis or 
        recapture.--
                    ``(A) In general.--The additional amount determined 
                under this section by reason of this subsection shall 
                not be taken into account in determining the adjusted 
                basis of any property or of any interest in a pass-thru 
                entity which holds such property and shall not be 
                treated as a deduction for depreciation for purposes of 
                sections 1245 and 1250.
                    ``(B) Pass-thru entity defined.--For purposes of 
                subparagraph (A), the term `pass-thru entity' means--
                            ``(i) a regulated investment company,
                            ``(ii) a real estate investment trust,
                            ``(iii) an S corporation,
                            ``(iv) a partnership,
                            ``(v) an estate or trust, and
                            ``(vi) a common trust fund.''
    (b) Minimum Tax Treatment.--
            (1) Paragraph (1) of section 56(a) of such Code is amended 
        by adding at the end thereof the following new subparagraph:
                    ``(E) Use of neutral cost recovery ratio.--In the 
                case of property to which section 168(k) applies and 
                which is placed in service after December 31, 2001, the 
                deduction allowable under this paragraph with respect 
                to such property for any taxable year (after the 
                taxable year during which the property is placed in 
                service) shall be--
                            ``(i) the amount so allowable for such 
                        taxable year without regard to this 
                        subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year (as determined 
                        under section 168(k)).
                This subparagraph shall not apply to any property with 
                respect to which there is an election in effect not to 
                have section 168(k)) apply.''
            (2) Subparagraph (C) of section 56(g)(4) of such Code is 
        amended by adding at the end the following new clause:
                            ``(v) Neutral cost recovery deduction.--
                        Clause (i) shall not apply to the additional 
                        deduction allowable by reason of section 
                        168(k).''
    (c) Coordination With Depreciation Limitation on Certain 
Automobiles.--Clause (i) of section 280F(a)(1)(B) of such Code is 
amended by adding at the end the following new sentence: ``For purposes 
of this clause, the unrecovered basis of any passenger automobile shall 
be treated as including the additional amount determined under section 
168 by reason of subsection (k) thereof to the extent not allowed as a 
deduction by reason of this paragraph for any taxable year in the 
recovery period.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after December 31, 2001.

Ex Output:
Amends the Internal Revenue Code to require that the depreciation deduction for tangible property placed in service after 2001 be computed using neutral cost recovery ratios.


Ex Input:
SECTION 1. FINDINGS.

    Congress finds the following:
            (1) The United States must have adequate infrastructure and 
        policies in place under the Department of Homeland Security to 
        protect against potential terrorists attempting to enter the 
        United States along the Southwest Border.
            (2) According to top government officials, several Al Qaeda 
        leaders believe operatives can pay their way into the country 
        through Mexico and also believe illegal entry is more 
        advantageous than legal entry for operational security reasons.
            (3) Official border patrol records reveal a disturbing 
        trend on the southern border indicating a growth in other than 
        Mexicans (OTMs), many from countries of interest, crossing into 
        the United States--between 2003 and 2004 the increase was at 
        least 35 percent.
            (4) Because of budget constraints, the U.S. Immigration and 
        Customs Enforcement Office of Detention and Removal does not 
        have sufficient bed space to detain all illegal immigrants from 
        special interest countries therefore releasing them on personal 
        recognizance.
            (5) The Department of Homeland Security estimates that up 
        to 90 percent of these immigrants do not appear for their 
        immigration hearings.
            (6) The Department of Homeland Security needs more 
        personnel at the borders with the necessary security clearances 
        and equipment to adequately screen and detain immigrants coming 
        to the United States.
            (7) The Secretary of Homeland Security should provide 
        appropriate training for inspectors, and associated support 
        staff, on an ongoing basis to utilize new technologies and to 
        ensure that the proficiency levels of such personnel are 
        acceptable to protect the borders of the United States.

SEC. 2. IMPROVEMENT IN SECURITY CLEARANCE PROCESS ALONG THE UNITED 
              STATES-MEXICO BORDER AND INCREASE IN DETENTION BEDS.

    (a) Improvement in Security Clearance Process.--The Secretary of 
Homeland Security shall--
            (1) expeditiously implement policies ensuring that 
        personnel of the Department of Homeland Security along the 
        United States-Mexico border have the security clearances 
        required to access information necessary to adequately screen 
        immigrants entering the United States at such border, including 
        IDENT and IAFIS databases and databases used by the 
        Department's inspectors in secondary inspections;
            (2) develop the interagency agreements and information 
        technology infrastructure necessary for border agents to 
        adequately screen immigrants entering the United States at such 
        border; and
            (3) explore information sharing programs with countries of 
        interest to adequately screen immigrants entering our borders.
    (b) Increase in Detention Beds.--Subject to the availability of 
appropriations, the Secretary of Homeland Security shall increase by 
the amount necessary the number of detention beds needed to detain all 
immigrants apprehended by U.S. Customs and Border Protection.
    (c) Sense of Congress.--It is the sense of the Congress that the 
Office of Detention and Removal Operation should be placed under the 
operational control of the Commissioner of U.S. Customs and Border 
Protection, since the largest client of such office is the Border 
Patrol.

SEC. 3. STUDY OF PERSONNEL LEVELS.

    (a) In General.--The Secretary of Homeland Security shall contract 
with an independent entity to undertake a study to determine the 
necessary level and allocation of personnel, including support staff, 
at United States ports of entry and border patrol sectors.
    (b) Items to Be Included.--Such study shall take into account at 
least the following:
            (1) The overall mission of U.S. Customs and Border 
        Protection.
            (2) Threat and vulnerability information pertaining to the 
        Nation's borders and ports of entry
            (3) The impact of new border security programs, policies 
        and technologies, and the level of cross-training received by 
        all staff.
    (c) Report.--Not later than 1 year after the date of the enactment 
of this Act, the Secretary shall submit to the appropriate 
congressional committees, as defined in section 2(2) of the Homeland 
Security Act of 2002 (6 U.S.C. 101(2)), a report on the study conducted 
under this section.

SEC. 4. ONGOING TRAINING OF BORDER SECURITY PERSONNEL.

    The Secretary of Homeland Security shall provide appropriate 
training for all border security personnel, and associated support 
staff on an ongoing basis to utilize new technologies and to ensure 
that the proficiency levels of such personnel are acceptable to protect 
the borders of the United States.

SEC. 5. PROMPT AND PROPER ENFORCEMENT.

    (a) Sense of Congress.--It is the sense of the Congress that--
            (1) prosecutors and immigration judges are critical for the 
        prompt and proper enforcement of our immigration laws, and are 
        an important part of a comprehensive strategy; and
            (2) an insufficient number of prosecutors and immigration 
        judges currently exists to enforce the immigration laws of the 
        United States.
    (b) Authorization.--There are hereby authorized to be appropriated 
amounts necessary to provide for appropriate staff increases for 
judicial and prosecutorial offices, commensurate with other personnel 
increases directed in this Act.

SEC. 6. REPORT ON DETENTION AND REMOVAL OPERATIONS.

    (a) In General.--The Secretary of Homeland Security shall submit to 
the appropriate congressional committees (as defined in section 2(2) of 
the Homeland Security Act of 2002 (6 U.S.C. 101(2))) a report on 
detention and removal operations, detailing the amount of additional 
detention space and resources required to detain all persons presenting 
a possible threat to homeland security.
    (b) Information to Be Included.--The report shall include 
information on--
            (1) alternatives to detention, including electronic 
        monitoring, telephone, and voice recognition programs for those 
        on bond, and conducting deportation proceedings prior to 
        prisoners' release from Federal, State, and local prisons; and
            (2) countries to which removal is problematic.

SEC. 7. COMPREHENSIVE BORDER SECURITY STRATEGY.

    The Secretary of Homeland Security, in consultation with the heads 
of all other Federal agencies with border-related functions or with 
facilities or lands on or along the border, shall submit to the 
appropriate congressional committees (as defined in section 2 of the 
Homeland Security Act of 2002 (6 U.S.C. 101)) unclassified and 
classified versions of a unified, comprehensive strategy to secure the 
land borders of the United States. Such strategy shall be submitted not 
later than 6 months after the date of the enactment of this Act and 
shall include a description of the actions already taken to implement 
the strategy.

Ex Output:
Requires the Secretary of Homeland Security to: (1) ensure that Department of Homeland Security personnel along the U.S.-Mexico border have the security clearances required to access information to adequately screen entering immigrants; (2) develop the interagency agreements and information technology infrastructure necessary for such screening; (3) explore information sharing programs with countries of interest; and (4) increase by the amount necessary the number of detention beds needed to detain all immigrants apprehended by U.S. Customs and Border Protection (CBP).

Expresses the sense of Congress that the Office of Detention and Removal Operations should be placed under the operational control of the Commissioner of CBP (currently, under U.S. Immigration and Customs Enforcement).

Requires the Secretary to: (1) contract with an independent entity to study the necessary level and allocation of personnel at U.S. ports of entry and border patrol sectors; (2) provide ongoing training for all border security personnel; and (3) submit a report on detention and removal operations and a unified, comprehensive border security strategy to appropriate congressional committees.

Expresses the sense of Congress that: (1) prosecutors and immigration judges are critical for the prompt and proper enforcement of immigration laws and are an important part of a comprehensive strategy; and (2) there is an insufficient number of prosecutors and immigration judges for immigration enforcement. Authorizes appropriations for staff increases.


Ex Input:
SECTION 1. SHORT TITLE; FINDINGS; PURPOSE.

    (a) Short Title.--This Act may be cited as the ``World Trade 
Organization Dispute Settlement Review Commission Act''.
    (b) Findings.--Congress finds the following:
            (1) The United States joined the World Trade Organization 
        (in this Act referred to as the ``WTO'') as an original member 
        with the goal of creating an improved global trading system and 
        providing expanded economic opportunities for United States 
        firms and workers, while preserving United States sovereignty.
            (2) The American people must receive assurances that United 
        States sovereignty will be protected, and United States 
        interests will be advanced, within the global trading system 
        which the WTO will oversee.
            (3) The WTO's dispute settlement rules are meant to enhance 
        the likelihood that governments will observe their WTO 
        obligations. These dispute settlement rules will help ensure 
        that the United States will reap the full benefits of its 
        participation in the WTO.
            (4) United States support for the WTO depends on obtaining 
        mutual trade benefits through the openness of foreign markets 
        and the maintenance of effective United States and WTO remedies 
        against unfair and otherwise harmful trade practices.
            (5) Congress passed the Uruguay Round Agreements Act based 
        on its understanding that effective trade remedies would not be 
        eroded. These remedies are essential to continue the process of 
        opening foreign markets to imports of goods and services and to 
        prevent harm to American industry and agriculture.
            (6) In particular, WTO dispute panels and the Appellate 
        Body should--
                    (A) operate with fairness and in an impartial 
                manner;
                    (B) not add to the obligations, or diminish the 
                rights, of WTO members under the Uruguay Round 
                Agreements; and
                    (C) observe the terms of reference and any 
                applicable WTO standard of review.
    (c) Purpose.--It is the purpose of this Act to provide for the 
establishment of the WTO Dispute Settlement Review Commission to 
achieve the objectives described in subsection (b)(6).

 SEC. 2. DEFINITIONS.

    In this Act:
            (1) Adverse finding.--The term ``adverse finding'' means--
                    (A) in a panel or Appellate Body proceeding 
                initiated against the United States, a finding by the 
                panel or the Appellate Body that, any law or regulation 
                of, or application thereof by, the United States, or 
                any State, is inconsistent with the obligations of the 
                United States under a Uruguay Round Agreement (or 
                nullifies or impairs benefits accruing to a WTO member 
                under such an Agreement); or
                    (B) in a panel or Appellate Body proceeding in 
                which the United States is a complaining party, any 
                finding by the panel or the Appellate Body that a 
                measure of the party complained against is not 
                inconsistent with that party's obligations under a 
                Uruguay Round Agreement (or does not nullify or impair 
                benefits accruing to the United States under such an 
                Agreement).
            (2) Affirmative report.--The term ``affirmative report'' 
        means a report described in section 234(b)(2) which contains 
        affirmative determinations made by the Commission under 
        paragraph (3) of section 4(a).
            (3) Appellate body.--The term ``Appellate Body'' means the 
        Appellate Body established by the Dispute Settlement Body 
        pursuant to Article 17.1 of the Dispute Settlement 
        Understanding.
            (4) Dispute settlement body.--The term ``Dispute Settlement 
        Body'' means the Dispute Settlement Body established pursuant 
to the Dispute Settlement Understanding.
            (5) Dispute settlement panel; panel.--The terms ``dispute 
        settlement panel'' and ``panel'' mean a panel established 
        pursuant to Article 6 of the Dispute Settlement Understanding.
            (6) Dispute settlement understanding.--The term ``Dispute 
        Settlement Understanding'' means the Understanding on Rules and 
        Procedures governing the Settlement of Disputes referred to in 
        section 101(d)(16) of the Uruguay Round Agreements Act.
            (7) Terms of reference.--The term ``terms of reference'' 
        has the meaning given such term in the Dispute Settlement 
        Understanding.
            (8) Trade representative.--The term ``Trade 
        Representative'' means the United States Trade Representative.
            (9) Uruguay round agreement.--The term ``Uruguay Round 
        Agreement'' means any of the Agreements described in section 
        101(d) of the Uruguay Round Agreements Act.
            (10) World trade organization; wto.--The terms ``World 
        Trade Organization'' and ``WTO'' mean the organization 
        established pursuant to the WTO Agreement.
            (11) WTO agreement.--The term ``WTO Agreement'' means the 
        Agreement Establishing the World Trade Organization entered 
        into on April 15, 1994.

 SEC. 3. ESTABLISHMENT OF COMMISSION.

    (a) Establishment.--There is established a commission to be known 
as the World Trade Organization Dispute Settlement Review Commission 
(in this Act referred to as the ``Commission'').
    (b) Membership.--
            (1) Composition.--The Commission shall be composed of 5 
        members, all of whom shall be retired judges of the Federal 
        judicial circuits, and who shall be appointed by the President, 
        after consultation with the Majority Leader and Minority Leader 
        of the House of Representatives, the Majority Leader and 
        Minority Leader of the Senate, the chairman and ranking member 
        of the Committee on Ways and Means of the House of 
        Representatives, and the chairman and ranking member of the 
        Committee on Finance of the Senate.
            (2) Date of appointment.--The appointments of the members 
        of the Commission shall be made not later than 90 days after 
        the date of enactment of this Act.
    (c) Period of Appointment; Vacancies.--
            (1) In general.--Members of the Commission first appointed 
        shall each be appointed for a term of 5 years.
            (2) Subsequent terms.--After the initial 5-year term, 3 
        members of the Commission shall be appointed for terms of 3 
        years and the remaining 2 members shall be appointed for terms 
        of 2 years.
            (3) Vacancies.--
                    (A) In general.--Any vacancy on the Commission 
                shall not affect its powers, but shall be filled in the 
                same manner as the original appointment and shall be 
                subject to the same conditions as the original 
                appointment.
                    (B) Unexpired term.--An individual chosen to fill a 
                vacancy shall be appointed for the unexpired term of 
                the member replaced.
    (d) Meetings.--
            (1) Initial meeting.--Not later than 30 days after the date 
        on which all members of the Commission have been appointed, the 
        Commission shall hold its first meeting.
            (2) Subsequent meetings.--The Commission shall meet 
        subsequently at the call of the chairperson.
    (e) Quorum.--A majority of the members of the Commission shall 
constitute a quorum, but a lesser number of members may hold hearings.
    (f) Chairperson and Vice Chairperson.--The Commission shall select 
a chairperson and vice chairperson from among its members.
    (g) Affirmative Determinations.--An affirmative vote by a majority 
of the members of the Commission shall be required for any affirmative 
determination by the Commission under section 4.

 SEC. 4. DUTIES OF THE COMMISSION.

    (a) Review of World Trade Organization Dispute Settlement 
Reports.--
            (1) In general.--The Commission shall review--
                    (A) all reports of dispute settlement panels or the 
                Apellate Body of the WTO in proceedings initiated by 
                other parties to the WTO that are adverse to the United 
                States and that are adopted by the Dispute Settlement 
                Body; and
                    (B) upon request of the Trade Representative, the 
                chairman or ranking member of the Committee on Ways and 
                Means of the House of Representatives, or the chairman 
                or ranking member of the Committee on Finance of the 
                Senate, any other report of a dispute settlement panel, 
                or the Appellate Body that is adopted by the Dispute 
                Settlement Body.
            (2) Scope of review.--In the case of a report described in 
        paragraph (1), the Commission shall conduct a complete review 
        and determine whether the panel or Appellate Body, as the case 
        may be--
                    (A) exceeded its authority or its terms of 
                reference;
                    (B) added to the obligations, or diminished the 
                rights of the United States under the Uruguay Round 
                Agreement that is the subject of the report;
                    (C) acted arbitrarily or capriciously, engaged in 
                misconduct, or demonstrably departed from the 
                procedures specified for panels and Appellate Bodies in 
                the applicable Uruguay Round Agreement; and
                    (D) deviated from the applicable standard of 
                review, including in antidumping, countervailing duty, 
                and other unfair trade remedy cases, the standard of 
                review set forth in Article 17.6 of the Agreement on 
                Implementation of Article VI of the General Agreement 
                on Tariffs and Trade, 1994.
            (3) Affirmative determination.--If the Commission makes an 
        affirmative determination with respect to the action of a panel 
        or an Appellate Body under subparagraph (A), (B), (C), or (D) 
        of paragraph (2), the Commission shall determine whether the 
        action of the panel or Appellate Body materially affected the 
        outcome of the report of the panel or Appellate Body.
    (b) Determination; Report.--
            (1) Determination.--Not later than 120 days after the date 
        that a report of a panel or Appellate Body described in 
        subsection (a) is adopted by the Dispute Settlement Body, the 
        Commission shall make a written determination with respect to 
        matters described in subsection (a) (2) and (3).
            (2) Reports.--The Commission shall report the determination 
        described in paragraph (1) to the Committee on Ways and Means 
        of the House of Representatives and the Committee on Finance of 
        the Senate.

 SEC. 5. POWERS OF THE COMMISSION.

    (a) Hearings.--The Commission may hold any hearings, sit and act at 
any time and place, take any testimony, and receive any evidence as the 
Commission considers advisable to carry out the purposes of this Act. 
The Commission shall provide reasonable notice of a hearing held 
pursuant to this subsection.
    (b) Information From Interested Parties and Federal Agencies.--
            (1) Notice of panel or appellate body report.--The Trade 
        Representative shall advise the Commission not later than 5 
        days after the date the Dispute Settlement Body adopts the 
        report of a panel or Appellate Body that is adverse to the 
        United States and shall immediately publish notice of that 
        advice in the Federal Register, along with notice of an 
        opportunity for interested parties to submit comments to the 
        Commission.
            (2) Submissions and requests for information.--Any 
        interested party may submit comments to the Commission 
        regarding the panel or Appellate Body report. The Commission 
        may also secure directly from any Federal department or agency 
        any information the Commission considers necessary to carry out 
        the provisions of this Act. Upon request of the chairperson of 
        the Commission, the head of that department or agency shall 
        furnish the requested information to the Commission.
            (3) Access to panel and appellate body documents.--
                    (A) In general.--The Trade Representative shall 
                make available to the Commission all submissions and 
                relevant documents relating to the panel or Appellate 
                Body report, including any information contained in 
                submissions identified by the provider of the 
                information as proprietary information or information 
                treated as confidential by a foreign government.
                    (B) Public access.--Any document which the Trade 
                Representative submits to the Commission shall be 
                available to the public, except information which is 
                identified as proprietary or confidential.
            (4) Assistance from federal agencies; confidentiality.--
                    (A) Administrative assistance.--Any agency or 
                department of the United States that is designated by 
                the President shall provide administrative services, 
                funds, facilities, staff, or other support services to 
                the Commission to assist the Commission with the 
                performance of the Commission's functions.
                    (B) Confidentiality.--The Commission shall protect 
                from disclosure any document or information submitted 
                to it by a department or agency of the United States 
                which the agency or department requests be kept 
                confidential. The Commission shall not be considered to 
                be an agency for purposes of section 552 of title 5, 
                United States Code.

Ex Output:

World Trade Organization Dispute Settlement Review Commission Act - Establishes the World Trade Organization Dispute Settlement Review Commission to review: (1) all reports of dispute settlement panels or the Appellate Body of the World Trade Organization (WTO) in proceedings initiated by other parties to the WTO that are adverse to the United States and that are adopted by the Dispute Settlement Body; and (2) upon the request of U.S. Trade Representative or specified congressional officials, any other report of a dispute settlement panel, or the Appellate Body that is adopted by the Dispute Settlement Body.

Requires the Commission, with respect to such reports that are adverse to the United States and adopted by the Dispute Settlement Body, to conduct a review and determine whether the panel or Appellate Body: (1) exceeded its authority or its terms of reference; (2) added to the obligations, or diminished U.S. rights under the Uruguay Round Agreement that is the subject of the report; (3) acted arbitrarily or capriciously, engaged in misconduct, or demonstrably departed from the procedures specified for panels and Appellate Bodies in the applicable Uruguay Round Agreement; and (4) deviated from the applicable standard of review, including in antidumping, countervailing duty, and other unfair trade remedy cases, the standard of review set forth in Article 17.6 of the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade (GATT), 1994. Requires the Commission, if it makes an affirmative determination about the action of a panel or an Appellate Body, to determine further whether the action materially affected the outcome of the report.