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 Q]: SECTION 1. INADMISSIBILITY OF ALIENS SUPPORTING INTERNATIONAL CHILD 
              ABDUCTORS AND RELATIVES OF SUCH ABDUCTORS.

    (a) In General.--Section 212(a)(10)(C)(ii) of the Immigration and 
Nationality Act (8 U.S.C. 1182(a)(10)(C)(ii)) is amended--
            (1) in subclause (I), by striking the comma at the end and 
        inserting a semicolon;
            (2) in subclause (II), by striking ``, or'' at the end and 
        inserting a semicolon;
            (3) by amending subclause (III) to read as follows:
                                    ``(III) is a spouse (other than the 
                                spouse who is the parent of the 
                                abducted child), child (other than the 
                                abducted child), parent, sibling, 
                                cousin, uncle, aunt, nephew, niece, or 
                                grandparent of an alien described in 
                                clause (i), is an agent of such an 
                                alien, or is a principal employing such 
                                an alien as an agent, if such person 
                                has been designated by the Secretary of 
                                State at the Secretary's sole and 
                                unreviewable discretion; or'' and
            (4) by adding at the end the following:
                                    ``(IV) is a spouse of the abducted 
                                child described in clause (i), if such 
                                person has been designated by the 
                                Secretary of State at the Secretary's 
                                sole and unreviewable discretion,
                        is inadmissible until such child is surrendered 
                        to the person granted custody by the order 
                        described in that clause, and such custodian 
                        and child are permitted to return to the United 
                        States or such custodian's place of 
                        residence.''.
    (b) Identification of Aliens Supporting Abductors and Relatives of 
Abductors; Notice to Custodial Parents and Guardians; Annual Report; 
Definitions.--Section 212(a)(10)(C) of the Immigration and Nationality 
Act (8 U.S.C. 1182(a)(10)(C)) is amended by adding at the end the 
following:
                            ``(iv) Identification of aliens supporting 
                        abductors and relatives of abductors.--In all 
                        instances in which an alien commits an act 
                        described in clause (i), the Secretary of State 
                        shall take appropriate action to identify the 
                        individuals who are inadmissible under clause 
                        (ii).
                            ``(v) Notice to custodial parents and 
                        guardians.--In all instances in which an alien 
                        commits an act described in clause (i), the 
                        Secretary of State shall, upon request of the 
                        person granted custody of the child concerned, 
                        inform the person of whether, and when, any 
                        individual who is inadmissible under clause 
                        (ii) by reason of such act has been issued a 
                        visa or otherwise authorized to enter the 
                        United States.
                            ``(vi) Annual report.--The Secretary of 
                        State annually shall submit to the Committee on 
                        International Relations, the Committee on 
                        Government Reform, and the Committee on the 
                        Judiciary of the United States House of 
                        Representatives, and the Committee on Foreign 
                        Relations, the Committee on Governmental 
                        Affairs, and the Committee on the Judiciary of 
                        the United States Senate, a report that 
                        provides, with respect to the preceding year, 
                        an accounting of the number of cases known to 
                        the Secretary of State, disaggregated according 
                        to the nationality of the alien concerned--
                                    ``(I) in which an authority under 
                                this subparagraph was exercised (and 
                                with respect to each such case, the 
                                specific ground for inadmissibility 
                                shall be specified); and
                                    ``(II) in which an authority under 
                                this subparagraph has not been 
                                exercised but in which an alien, after 
                                entry of an order by a court in the 
                                United States granting custody to a 
                                person of a United States citizen 
                                child, detained or retained the child, 
                                or withheld custody of the child, 
                                outside the United States from the 
                                person granted custody by that order.
                            ``(vii) Definitions.--For purposes of this 
                        subparagraph--
                                    ``(I) the term `child' means an 
                                individual who was a child at the time 
                                the individual was detained or 
                                retained, or at the time custody of the 
                                individual was withheld, as described 
                                in clause (i), regardless of the age or 
                                marital status of the individual after 
                                such time; and
                                    ``(II) the term `sibling' includes 
                                a step-sibling or half-sibling.''.
[EX A]: Amends the Immigration and Nationality Act to prohibit the U.S. admission of aliens supporting international child abductors and relatives of such abductors until the child is surrendered to the legal custodian and such child and custodian are permitted to return to the United States or the custodian's residence. (Currently such prohibition applies to relatives of abductors.) Expands the scope of "relatives" to include cousins, uncles, aunts, nephews, nieces, and grandparents. Includes the spouse of the abducted child within such prohibition.Directs the Secretary of State to: (1) identify inadmissible aliens supporting child abductors and relatives of abductors; and (2) provide notice, upon request, to custodial parents and guardians if such an alien has been authorized to enter the United States.

[EX Q]: SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1) 
of section 2505(a) (relating to general rule for unified credit against 
gift tax), after the application of subsection (f), is amended by 
striking ``(determined as if the applicable exclusion amount were 
$1,000,000)''.
    (b) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986 
(relating to unified credit against estate tax) is amended to read as 
follows:
    ``(c) Applicable Credit Amount.--
            ``(1) In general.--For purposes of this section, the 
        applicable credit amount is the amount of the tentative tax 
        which would be determined under section 2001(c) if the amount 
        with respect to which such tentative tax is to be computed were 
        equal to the applicable exclusion amount.
            ``(2) Applicable exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.''.
    (c) Maximum Estate Tax Rate Equal to 45 Percent.--
            (1) In general.--Subsection (c) of section 2001 of the 
        Internal Revenue Code of 1986 (relating to imposition and rate 
        of tax) is amended--
                    (A) by striking ``but not over $2,000,000'' in the 
                table contained in paragraph (1),
                    (B) by striking the last 2 items in such table,
                    (C) by striking ``(1) in general.--'', and
                    (D) by striking paragraph (2).
            (2) Conforming amendment.--Paragraphs (1) and (2) of 
        section 2102(b) of such Code are amended to read as follows:
            ``(1) In general.--A credit in an amount that would be 
        determined under section 2010 as the applicable credit amount 
        if the applicable exclusion amount were $60,000 shall be 
        allowed against the tax imposed by section 2101.
            ``(2) Residents of possessions of the united states.--In 
        the case of a decedent who is considered to be a `nonresident 
        not a citizen of the United States' under section 2209, the 
        credit allowed under this subsection shall not be less than the 
        proportion of the amount that would be determined under section 
        2010 as the applicable credit amount if the applicable 
        exclusion amount were $175,000 which the value of that part of 
        the decedent's gross estate which at the time of the decedent's 
        death is situated in the United States bears to the value of 
        the decedent's entire gross estate, wherever situated.''.
    (d) Modifications of Estate and Gift Taxes To Reflect Differences 
in Unified Credit Resulting From Different Tax Rates.--
            (1) Estate tax.--
                    (A) In general.--Section 2001(b)(2) of the Internal 
                Revenue Code of 1986 (relating to computation of tax) 
                is amended by striking ``if the provisions of 
                subsection (c) (as in effect at the decedent's death)'' 
                and inserting ``if the modifications described in 
                subsection (g)''.
                    (B) Modifications.--Section 2001 of such Code is 
                amended by adding at the end the following new 
                subsection:
    ``(g) Modifications to Gift Tax Payable To Reflect Different Tax 
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or 
more gifts, the rates of tax under subsection (c) in effect at the 
decedent's death shall, in lieu of the rates of tax in effect at the 
time of such gifts, be used both to compute--
            ``(1) the tax imposed by chapter 12 with respect to such 
        gifts, and
            ``(2) the credit allowed against such tax under section 
        2505, including in computing--
                    ``(A) the applicable credit amount under section 
                2505(a)(1), and
                    ``(B) the sum of the amounts allowed as a credit 
                for all preceding periods under section 2505(a)(2).
        For purposes of paragraph (2)(A), the applicable credit amount 
        for any calendar year before 1998 is the amount which would be 
        determined under section 2010(c) if the applicable exclusion 
        amount were the dollar amount under section 6018(a)(1) for such 
        year.''.
            (2) Gift tax.--Section 2505(a) of such Code (relating to 
        unified credit against gift tax) is amended by adding at the 
        end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar year, the 
rates of tax in effect under section 2502(a)(2) for such calendar year 
shall, in lieu of the rates of tax in effect for preceding calendar 
periods, be used in determining the amounts allowable as a credit under 
this section for all preceding calendar periods.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.
    (f) Additional Modifications to Estate Tax.--
            (1) In general.--The following provisions of the Economic 
        Growth and Tax Relief Reconciliation Act of 2001, and the 
        amendments made by such provisions, are hereby repealed:
                    (A) Subtitles A and E of title V.
                    (B) Subsection (d), and so much of subsection 
                (f)(3) as relates to subsection (d), of section 511.
                    (C) Paragraph (2) of subsection (b), and paragraph 
                (2) of subsection (e), of section 521.
        The Internal Revenue Code of 1986 shall be applied as if such 
        provisions and amendments had never been enacted.
            (2) Sunset not to apply.--
                    (A) Subsection (a) of section 901 of the Economic 
                Growth and Tax Relief Reconciliation Act of 2001 is 
                amended by striking ``this Act'' and all that follows 
                and inserting ``this Act (other than title V) shall not 
                apply to taxable, plan, or limitation years beginning 
                after December 31, 2010.''.
                    (B) Subsection (b) of such section 901 is amended 
                by striking ``, estates, gifts, and transfers''.
            (3) Repeal of deadwood.--
                    (A) Sections 2011, 2057, and 2604 of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) The table of sections for part II of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2011.
                    (C) The table of sections for part IV of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2057.
                    (D) The table of sections for subchapter A of 
                chapter 13 of such Code is amended by striking the item 
                relating to section 2604.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED 
              SPOUSE.

    (a) In General.--Section 2010(c) of the Internal Revenue Code of 
1986, as amended by section 1(b), is amended by striking paragraph (2) 
and inserting the following new paragraphs:
            ``(2) Applicable exclusion amount.--For purposes of this 
        subsection, the applicable exclusion amount is the sum of--
                    ``(A) the basic exclusion amount, and
                    ``(B) in the case of a surviving spouse, the 
                aggregate deceased spousal unused exclusion amount.
            ``(3) Basic exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the basic exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.
            ``(4) Aggregate deceased spousal unused exclusion amount.--
        For purposes of this subsection, the term `aggregate deceased 
        spousal unused exclusion amount' means the lesser of--
                    ``(A) the basic exclusion amount, or
                    ``(B) the sum of the deceased spousal unused 
                exclusion amounts computed with respect to each 
                deceased spouse of the surviving spouse.
            ``(5) Deceased spousal unused exclusion amount.--For 
        purposes of this subsection, the term `deceased spousal unused 
        exclusion amount' means, with respect to the surviving spouse 
        of any deceased spouse dying after December 31, 2009, the 
        excess (if any) of--
                    ``(A) the basic exclusion amount of the deceased 
                spouse, over
                    ``(B) the amount with respect to which the 
                tentative tax is determined under section 2001(b)(1) on 
                the estate of such deceased spouse.
            ``(6) Special rules.--
                    ``(A) Election required.--A deceased spousal unused 
                exclusion amount may not be taken into account by a 
                surviving spouse under paragraph (5) unless the 
                executor of the estate of the deceased spouse files an 
                estate tax return on which such amount is computed and 
                makes an election on such return that such amount may 
                be so taken into account. Such election, once made, 
                shall be irrevocable. No election may be made under 
                this subparagraph if such return is filed after the 
                time prescribed by law (including extensions) for 
                filing such return.
                    ``(B) Examination of prior returns after expiration 
                of period of limitations with respect to deceased 
                spousal unused exclusion amount.--Notwithstanding any 
                period of limitation in section 6501, after the time 
                has expired under section 6501 within which a tax may 
                be assessed under chapter 11 or 12 with respect to a 
                deceased spousal unused exclusion amount, the Secretary 
                may examine a return of the deceased spouse to make 
                determinations with respect to such amount for purposes 
                of carrying out this subsection.
            ``(7) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection.''.
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 2505(a) of the Internal 
        Revenue Code of 1986, as amended by section 1(a), is amended to 
        read as follows:
            ``(1) the applicable credit amount in effect under section 
        2010(c) which would apply if the donor died as of the end of 
        the calendar year, reduced by''.
            (2) Section 2631(c) of such Code is amended by striking 
        ``the applicable exclusion amount'' and inserting ``the basic 
        exclusion amount''.
            (3) Section 6018(a)(1) of such Code is amended by striking 
        ``applicable exclusion amount'' and inserting ``basic exclusion 
        amount''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.

SEC. 3. SENSE OF THE SENATE REGARDING REVENUE NEUTRALITY.

    It is the sense of the Senate that any reduction in Federal 
revenues resulting from the provisions of, and amendments made by, this 
Act should be fully offset.
[EX A]: Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``San Gabriel Basin Water Quality 
Initiative''.

SEC. 2. SAN GABRIEL BASIN RESTORATION.

    (a) San Gabriel Basin Restoration.--
            (1) Establishment of fund.--There shall be established 
        within the Treasury of the United States an interest bearing 
        account to be known as the San Gabriel Basin Restoration Fund 
        (in this section referred to as the ``Restoration Fund'').
            (2) Administration of fund.--The Restoration Fund shall be 
        administered by the Secretary of the Army, acting through the 
        Chief of Engineers (in this Act referred to as the 
        ``Secretary''). The Secretary shall administer the Fund in 
        cooperation with the San Gabriel Basin Water Quality Authority, 
        or its successor agency.
            (3) Purposes of fund.--
                    (A) In general.--Subject to subparagraph (B), the 
                amounts in the Restoration Fund, including interest 
                accrued, shall be utilized by the Secretary--
                            (i) to design and construct water quality 
                        projects to be administered by the San Gabriel 
                        Basin Water Quality Authority and the Central 
                        Basin Water Quality Project to be administered 
                        by the Central Basin Municipal Water District; 
                        and
                            (ii) to operate and maintain any project 
                        constructed under this section for such period 
                        as the Secretary determines, but not to exceed 
                        10 years, following the initial date of 
                        operation of the project.
                    (B) Cost-sharing limitation.--The Secretary may not 
                obligate any funds appropriated to the Restoration Fund 
in a fiscal year until the Secretary has deposited in the Fund an 
amount provided by non-Federal interests sufficient to ensure that at 
least 35 percent of any funds obligated by the Secretary are from funds 
provided to the Secretary by the non-Federal interests. The San Gabriel 
Basin Water Quality Authority shall be responsible for providing the 
non-Federal amount required by the preceding sentence. The State of 
California, local government agencies, and private entities may provide 
all or any portion of such amount.
    (b) Compliance With Applicable Law.--In carrying out the activities 
described in this section, the Secretary shall comply with any 
applicable Federal and State laws.
    (c) Relationship to Other Activities.--Nothing in this section 
shall be construed to affect other Federal or State authorities that 
are being used or may be used to facilitate the cleanup and protection 
of the San Gabriel and Central groundwater basins. In carrying out the 
activities described in this section, the Secretary shall integrate 
such activities with ongoing Federal and State projects and activities. 
None of the funds made available for such activities pursuant to this 
section shall be counted against any Federal authorization ceiling 
established for any previously authorized Federal projects or 
activities.
    (d) Authorization of Appropriations.--
            (1) In general.--There is authorized to be appropriated to 
        the Restoration Fund established under subsection (a) 
        $85,000,000. Such funds shall remain available until expended.
            (2) Set-aside.--Of the amounts appropriated under paragraph 
        (1), no more than $10,000,000 shall be available to carry out 
        the Central Basin Water Quality Project.

SEC. 3. PERCHLORATE.

    (a) In General.--The Secretary, in cooperation with Federal, State, 
and local government agencies, is authorized to participate in studies 
and other investigative activities and in the planning and design of 
projects determined by the Secretary to offer a long-term solution to 
the problem of groundwater contamination caused by perchlorates.
    (b) Investigations and Projects.--
            (1) Bosque and leon rivers.--The Secretary, in coordination 
        with other Federal agencies and the Brazos River Authority, 
        shall participate under subsection (a) in investigations and 
        projects in the Bosque and Leon River watersheds in Texas to 
        assess the impact of the perchlorate associated with the former 
        Naval ``Weapons Industrial Reserve Plant'' at McGregor, Texas.
            (2) Caddo lake.--The Secretary, in coordination with other 
        Federal agencies and the Northeast Texas Municipal Water 
        District, shall participate under subsection (a) in 
        investigations and projects relating to perchlorate 
        contamination in Caddo Lake, Texas.
            (3) Eastern santa clara basin.--The Secretary, in 
        coordination with other Federal, State, and local government 
        agencies, shall participate under subsection (a) in 
        investigations and projects related to sites that are sources 
        of perchlorates and that are located in the city of Santa 
        Clarita, California.
    (c) Authorization of Appropriations.--For the purposes of carrying 
out the activities authorized in this section, there is authorized to 
be appropriated to the Secretary $25,000,000, of which not to exceed 
$8,000,000 shall be available to carry out subsection (b)(1), not to 
exceed $3,000,000 shall be available to carry out subsection (b)(2), 
and not to exceed $7,000,000 shall be available to carry out subsection 
(b)(3).

            Passed the House of Representatives March 28, 2000.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.
[EX A]:
Prohibits the Secretary from obligating any funds appropriated to the Restoration Fund in a fiscal year until the Secretary has deposited in such fund an amount provided by non-Federal interests sufficient to ensure that at least 35 percent of any funds obligated by the Secretary are from funds provided by such interests. Makes the San Gabriel Basin Water Quality Authority responsible for providing such amount. Permits the State of California, local government agencies, and private entities to provide all or any portion of such amount.
Authorizes appropriations. Provides that no more than $10 million of such authorization shall be available to carry out such project.
Authorizes the Secretary, in cooperation with Federal, State, and local government agencies, to participate in studies and other investigative activities and in the planning and design of projects which offer a long- term solution to the problem of groundwater contamination caused by perchlorates.
Directs the Secretary, under such study: (1) in coordination with other Federal agencies and the Brazos River Authority, to participate in investigations and projects in the Bosque and Leon River watersheds in Texas to assess the impact of the perchlorate associated with the former Naval "Weapons Industrial Reserve Plant" at McGregor, Texas; (2) in coordination with other Federal agencies and the Northeast Texas Municipal Water District, to participate in investigations and projects relating to perchlorate contamination in Caddo Lake, Texas; and (3) in coordination with other Federal, State, and local government agencies, to participate in investigations and projects related to sites that are sources of perchlorates and that are located in Santa Clarita, California. Authorizes appropriations for such study, of which not more than separate, specified amounts shall be available to carry out each such set of investigations and projects under such study.