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

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Department of Veterans Affairs 
Mammography Quality Standards Act''.

SEC. 2. MAMMOGRAPHY QUALITY STANDARDS.

    (a) In General.--(1) Subchapter II of chapter 73 is amended by 
adding at the end the following new section:
``Sec. 7319. Mammography quality standards
    ``(a) A mammogram may not be performed at a Department facility 
unless that facility is accredited for that purpose by a private 
nonprofit organization designated by the Secretary. An organization 
designated by the Secretary under this subsection shall meet the 
standards for accrediting bodies established under section 354(e) of 
the Public Health Service Act (42 U.S.C. 263b(e)).
    ``(b) The Secretary, in consultation with the Secretary of Health 
and Human Services, shall prescribe quality assurance and quality 
control standards relating to the performance and interpretation of 
mammograms and use of mammogram equipment and facilities of the 
Department of Veterans Affairs consistent with the requirements of 
section 354(f)(1) of the Public Health Service Act. Such standards 
shall be no less stringent than the standards prescribed by the 
Secretary of Health and Human Services under section 354(f) of the 
Public Health Service Act.
    ``(c)(1) The Secretary, to ensure compliance with the standards 
prescribed under subsection (b), shall provide for an annual inspection 
of the equipment and facilities used by and in Department health care 
facilities for the performance of mammograms. Such inspections shall be 
carried out in a manner consistent with the inspection of certified 
facilities by the Secretary of Health and Human Services under section 
354(g) of the Public Health Service Act.
    ``(2) The Secretary may not provide for an inspection under 
paragraph (1) to be performed by a State agency.
    ``(d) The Secretary shall ensure that mammograms performed for the 
Department under contract with any non-Department facility or provider 
conform to the quality standards prescribed by the Secretary of Health 
and Human Services under section 354 of the Public Health Service Act.
    ``(e) For the purposes of this section, the term `mammogram' has 
the meaning given such term in paragraph (5) of section 354(a) of the 
Public Health Service Act (42 U.S.C. 263b(a)).''.
    (2) The table of sections at the beginning of such chapter is 
amended by inserting after the item relating to section 7318 the 
following new item:

``7319. Mammography quality standards.''.
    (b) Deadline for Prescribing Standards.--The Secretary of Veterans 
Affairs shall prescribe standards under subsection (b) of section 7319 
of title 38, United States Code, as added by subsection (a), not later 
than the end of the 120-day period beginning on the later of--
            (1) the date on which the Secretary of Health and Human 
        Services prescribes quality standards under section 354(f) of 
        the Public Health Service Act (42 U.S.C. 263b(f)); or
            (2) the date of the enactment of this Act.
    (c) Transition.--(1) Subsection (a) of section 7319 of title 38, 
United States Code, as added by subsection (a), shall take effect on 
the date on which standards are prescribed by the Secretary of Veterans 
Affairs under subsection (b) of that section.
    (2) During the transition period, the Secretary of Veterans Affairs 
may waive the requirement of subsection (a) of section 7319 of title 
38, United States Code, as added by subsection (a), to any facility of 
the Department. The Secretary may provide such a waiver in the case of 
any facility only if the Secretary determines, based upon the 
recommendation of the Under Secretary for Health of the Department of 
Veterans Affairs, that during the period such a waiver is in effect for 
such facility (including any extension of the waiver under paragraph 
(3)) the facility will be operated in accordance with standards 
prescribed by the Secretary under subsection (b) of such section to 
assure the safety and accuracy of mammography services provided.
    (3) The transition period for purposes of this section is the six-
month period beginning on the date specified in paragraph (1). The 
Secretary may extend such period for a period not to exceed 90 days in 
the case of any Department facility. Any such extension may be made 
only if the Under Secretary for Health determines that--
            (A) without the extension access of veterans to mammography 
        services in the geographic area served by the facility would be 
        significantly reduced; and
            (B) appropriate steps will be taken before the end of the 
        transition period (as extended) to obtain accreditation of the 
        facility as required by subsection (a) of section 7319 of title 
        38, United States Code, as added by subsection (a).
    (d) Implementation Report.--The Secretary of Veterans Affairs shall 
submit to the Committees on Veterans' Affairs of the Senate and House 
of Representatives a report on the Secretary's implementation of 
section 7319 of title 38, United States Code, as added by subsection 
(a). The report shall be submitted not later than 180 days after the 
date on which the Secretary prescribes the quality standards required 
under subsection (b) of that section.
Example Output: Department of Veterans Affairs Mammography Quality Standards Act - Prohibits a mammogram from being performed at a Department of Veterans Affairs facility unless the facility is accredited for such purpose by a private nonprofit organization designated by the Secretary of Veterans Affairs.  Requires any such organization to meet the standards for accrediting bodies established under the Public Health Service Act (the Act). 
Directs the Secretary to prescribe quality assurance and control standards relating to performance and interpretation of mammograms and the use of Department mammogram equipment and facilities consistent with requirements of the Act.  Requires the Secretary to provide for an annual inspection of Department mammogram equipment and facilities. Requires any Department mammograms contracted to a non-Department facility or provider to conform to the standards of the Act.  Provides for:  (1) a deadline for the prescribing of standards; (2) transition provisions covering mammograms performed prior to the enactment of this Act; and (3) an implementation report from the Secretary to specified congressional committees.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Spacefaring Priorities for America's 
Continued Exploration Act'' or the ``SPACE Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Russia is not a reliable partner.--(A) Unless Space 
        Shuttle operations are extended beyond 2010, the United States 
        will be heavily reliant on Russia to supply crew and possibly 
        cargo transport services to the International Space Station 
        during the gap period of 2010 through 2015. There will be no 
        other way to fly our astronauts into space during this period.
            (B) The United States should not increase its reliance on 
        Russia to transport American astronauts into space, given the 
        increasingly divergent views and posturing from Russia. Russia 
        opposes the United States plan to base an antimissile radar 
        system in the Czech Republic and interceptor missiles in Poland 
        to deal with the threat posed by the Iranian nuclear weapons 
        and missile programs. Russia also suspended its participation 
        in the Conventional Forces in Europe (CFE) treaty, one of the 
        most significant arms control agreements of the Cold War years. 
        Additionally, Russia continues to arm some of America's most 
        hostile adversaries, Iran and Venezuela. Despite United States 
        objections, Russia sold billions of dollars worth of weapons to 
        the regime of Hugo Chavez in 2006. Such meddling is a possible 
        violation of the Monroe Doctrine and a throwback to the Cold 
        War era. Even more troublesome is the Russian history of 
        weapons trading with Iran. Russia has supplied advanced 
        conventional arms technology, missile technology, and nuclear 
        technologies to this very anti-American regime.
            (2) Russia has abused past nasa cooperation agreements.--
        (A) In the late 1990s, Russia fell short in fulfilling its 
        commitment to the International Space Station.
            (B) The National Aeronautics and Space Administration (in 
        this Act referred to as ``NASA'') was forced to transfer 
        hundreds of millions of dollars to enable the Russians to 
        complete the critical Space Station service module Zvezda, 
        without which the International Space Station could not 
        operate.
            (C) Russia delayed completion of the Zvezda service module 
        for several years. Under the International Space Station 
        agreement, the Russian government had committed to fund as well 
        as build the Zvezda service module. Subsequent transfers from 
        the United States, in order to complete the module, reflect 
        serious Russian mismanagement in the field of space.
            (D) In 2000, while Russia was failing to meet its 
        commitment to the International Space Station, Russia was 
        diverting financial and human resources away from fulfilling 
        its International Space Station commitments in order to keep 
        the Russian's Mir Space Station aloft.
            (E) Russia's past shortcomings in fulfilling commitments to 
        its international space partners should serve as a warning to 
        the United States as we consider increased reliance on Russian 
        space services in the future. It is not prudent for the United 
        States to depend on Russia for access to space given our past 
        experience with this relationship.
            (3) American space science should not be dependent on 
        russian support.--(A) The United States has already invested 
        billions of dollars in the International Space Station program 
        since its inception.
            (B) There is much research of great value being conducted 
        in space, and on the International Space Station, that may 
        yield tremendous gains. Research being conducted on the 
        International Space Station may help scientists back on Earth 
        develop medicines to treat diseases and help us better 
        understand the Earth's climate. Many scientists believe that 
        the microgravity environment of space will enable the 
        development of new drugs, vaccines, and other therapies. 
        Equipment on the International Space Station will monitor 
        stratospheric gases, and investigate ozone chemistry.
            (4) The united states must have assured access to space.--
        (A) To ensure that the United States realizes the dividends 
        from the considerable investment we have made in the 
        International Space Station, we need to ensure continued access 
        to space for our astronauts. However, NASA's plan for transport 
        of crew to and from the International Space Station fails to 
        provide necessary redundancies to provide assured access to 
        space.
            (B) NASA anticipates that the Russian Soyuz spacecraft will 
        be the only vehicle for astronaut crew rotation to the 
        International Space Station after 2010. From 2011 until the 
        planned operation of Orion in 2015, NASA likely has no other 
        option for transporting American astronauts to space other than 
        on Russian vehicles.
            (C) NASA has conceded that without the Space Shuttle, it 
        will be unable to transport the Alpha Magnetic Spectrometer 
        (AMS) to the International Space Station. Scientists involved 
        in the development of the AMS acknowledge that it will enhance 
        scientific discoveries. While the AMS has cost over 
        $1,500,000,000 to develop and build, NASA has stated that the 
        remaining Space Shuttle manifest does not allow for transport 
        of the AMS and that it will not be an option to retrofit 
        another launch vehicle in order to fly it into space. Only by 
        extending Space Shuttle operations beyond 2010 will NASA be 
        able to transport the AMS to the International Space Station. 
        As long as the AMS meets all required standards to verify its 
        validity and justify its transport on the Space Shuttle, NASA 
        should fulfill its obligation to the Department of Energy and 
        our international partners.
            (D) In addition, the Japanese Centrifuge Accommodation 
        Module, which can only fly to the International Space Station 
        on the Space Shuttle, will also be unable to reach the Space 
        Station absent extending Space Shuttle operations.
            (5) A better approach.--(A) Due to NASA's lack of a backup 
        plan for reliance on the Russians for transport of American 
        astronauts to space, the United States needs a better approach. 
        The best approach is the Space Shuttle, a proven, domestic 
        source of space transport for assured access to space, 
        including the International Space Station, for crew and cargo 
        transport.
            (B) With 2 Shuttle missions per year during the human 
        spaceflight program flight gap between Shuttle and Orion, 
        currently scheduled from 2010 through 2015, we can replace our 
        need to rely on the Russians for crew rotation for the 
        International Space Station.
            (C) Savings from replacing Russian transport services to 
        the International Space Station with the Space Shuttle would 
        pay for a portion of the costs for flying 2 Space Shuttle 
        missions per year.
            (D) Only by closing the gap between 2010 and 2015, or until 
        the Orion is operational, will our Nation be able to keep our 
        Nation's highly skilled and critically important spaceworkers 
        and engineers gainfully employed, and mitigate the loss of 
        critical skills.
            (E) By extending Space Shuttle operations, NASA may realize 
        considerable savings by no longer having to pay retention 
        bonuses to critical space workers. But retention bonuses would 
        not be the only added costs associated with the end of Space 
        Shuttle operations when critical skilled workers leave NASA or 
        its contractors. Recruitment incentives for new workers and 
        contract cost increases could also be incurred by NASA since 
        the majority of the Kennedy Space Center's workforce are 
        contractors.
            (F) The success of the Constellation program will depend on 
        having the most skilled and experienced workforce possible. The 
        workforce gap, as currently envisioned by NASA, will jeopardize 
        this. NASA has acknowledged that thousands of critical space 
        workers will lose their jobs in the transition from the Space 
        Shuttle to the Constellation program. Continued operation of 
        the Space Shuttle, but on a reduced flight requirement, while 
        also integrating these workers into the Orion program, is the 
        best way to retain many of these critical workers and skill 
        sets.
            (G) An August 2007 study by the Government Accountability 
        Office, ``NASA Progress Made on Strategic Human Capital 
        Management, but Future Program Challenges Remain,'' stated that 
        ``the agency as a whole faces challenges in recruiting and 
        retaining highly experienced senior-level engineers in certain 
        specialties. NASA's principal workforce challenge will be faced 
        in the transition to the next generation of human space flight 
        systems.''.
            (H) This Act authorizes for NASA additional funding under 
        section 4 to fully restore the appropriation shortfalls in 
        fiscal years 2007 and 2008 compared to the funds that were 
        authorized for NASA. An additional $1,000,000,000 is authorized 
        in section 4(b) to reimburse NASA for the costs incurred by 
        NASA from the Space Shuttle return-to-flight efforts following 
        the Space Shuttle Columbia disaster.

SEC. 3. PROHIBITION ON USE OF RUSSIAN SPACE SERVICES.

    NASA shall not rely solely on the Russian government for astronaut 
transport or cargo resupply services. This prohibition does not apply 
to the current Soyuz emergency escape services for astronauts on the 
International Space Station.

SEC. 4. ADDITIONAL FUNDING FOR NASA.

    (a) Additional Authorization for Fiscal Year 2007 Shortfall.--There 
are authorized to be appropriated to NASA $1,648,000,000, 41.6 percent 
of which shall be for Exploration Systems, and 28.7 percent of which 
shall be available for Space Operations.
    (b) Columbia Return-to-Flight.--There are authorized to be 
appropriated to NASA $1,000,000,000 for emergency funding to reimburse 
for Columbia return-to-flight costs, of which the Exploration Systems 
and Space Operations Accounts shall receive funding at the rate 
proportional to the amounts used to pay the costs associated with the 
Space Shuttle return-to-flight efforts.
    (c) Additional Authorization for Fiscal Year 2008 Shortfall.--There 
are authorized to be appropriated to NASA $1,064,000,000, 41.7 percent 
of which shall be for Exploration Systems.
    (d) Preservation of Funding for Programs.--NASA shall not take any 
funding from its Exploration Systems account or the Constellation 
program in order to fund the continued operation of the Space Shuttle 
program as required in this Act.

SEC. 5. EXTENDING SPACE SHUTTLE OPERATIONS.

    (a) Use of Space Shuttle for Access to Space.--NASA shall fly at 
least 2 Space Shuttle missions per year for crew transport, instead of 
Russian crew and cargo services, for the period of 2010 through 2015, 
or until Orion is operational. There are authorized to be appropriated 
to NASA such sums as may be necessary, in addition to amounts otherwise 
authorized, to carry out this subsection, including for the production 
of more external tanks as may be needed.
    (b) Insufficient Funding.--Except as provided under subsection (c), 
the requirements of this Act shall have effect only to the extent that 
sufficient funding is appropriated, as authorized under subsection (a). 
Sufficient funding is defined as funds required to fully or partially 
comply with the requirements of this Act.
    (c) Report to Congress.--NASA shall report to Congress not later 
than 90 days after the date of enactment of this Act on the specific 
costs and actions needed to extend the operation of the Space Shuttle 
in accordance with this Act.
    (d) Operational Efficiencies.--As soon as possible, but no later 
than March 31, 2011, NASA shall investigate areas of reduced operations 
and enhanced cost savings and implement those that do not impinge the 
safe operation of the Space Shuttle program, including the following:
            (1) The possible retirement of one Space Shuttle orbiter, 
        leaving 2 to remain operational, in a manner that ensures the 
        safe operation of the Space Shuttle program.
            (2) Significantly reducing changes to the design of the 
        Space Shuttle orbiters, in a manner that ensures the safe 
        operation of the Space Shuttle program. This shall include 
        changes to the Space Shuttle software systems.
            (3) Significantly reducing Space Shuttle orbiter 
        configuration operations and payload configuration operations, 
        in a manner that ensures the safe operation of the Space 
        Shuttle program.
            (4) Maximizing the use of shared personnel between the 
        continued operation of the Space Shuttle and Constellation and 
        other NASA programs.
    (e) Facilities.--If conflicts arise in NASA's efforts to allocate 
facilities, personnel, and other resources in order to fly the Space 
Shuttle as well as continue the development of Constellation, then NASA 
shall identify in a report to Congress in advance such conflicts, along 
with recommendations as to how they can be mitigated.

SEC. 6. SHUTTLE RECERTIFICATION.

    Not later than 6 months after the date of enactment of this Act, 
NASA shall define achievable and attainable requirements for operation 
of the Space Shuttle program beyond 2010, as recommended by the 
Columbia Accident Investigation Board. NASA shall transmit these 
requirements to Congress in the form of a report. NASA shall then 
immediately begin the process of satisfying these requirements and 
shall satisfy all requirements no later than March 31, 2010.
Example Output: Spacefaring Priorities for America's Continued Exploration Act or SPACE Act - Prohibits the National Aeronautics and Space Administration (NASA) from relying solely on the Russian government for astronaut transport or cargo resupply services, except for the current Soyuz emergency escape services for astronauts on the International Space Station.

Authorizes appropriations to NASA for: (1) exploration systems; and (2) emergency funding for Columbia return-to-flight costs.

Requires NASA to fly at least two space shuttle missions per year for crew transport, instead of Russian crew and cargo services, for the period 2010-2015, or until Orion is operational. Authorizes appropriations to carry out such operations. Requires NASA to report to Congress on the specific costs and actions needed to extend the operation of the space shuttle.

Requires NASA, by March 31, 2011, to investigate areas of reduced operations and enhanced cost savings and implement those that do not impinge on the safe operation of the space shuttle program.

Directs NASA to define achievable and attainable requirements for the operation of such program beyond 2010, as recommended by the Columbia Accident Investigation Board. Requires: (1) NASA to report to Congress on such requirements; and (2) NASA to immediately begin satisfying those requirements and to satisfy all of them by March 31, 2010.

Example Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family Farm and Small Business Tax 
Relief Act of 2009''.

SEC. 2. EXTENSION OF 2009 ESTATE AND GIFT TAX LEVELS.

    (a) EGTRRA Sunset Not To Apply.--Section 901 of the Economic Growth 
and Tax Relief Reconciliation Act of 2001 shall not apply to title V of 
such Act (other than subtitles A and E, and sections 511(d) and 
521(b)(2), thereof).
    (b) $3,500,000 Applicable Exclusion Amount.--
            (1) In general.--Subsection (c) of section 2010 of the 
        Internal Revenue Code of 1986 is amended by striking all that 
        follows ``the applicable exclusion amount'' and inserting ``. 
        For purposes of the preceding sentence, the applicable 
        exclusion amount is $3,500,000.''.
            (2) Inflation adjustment.--Section 2010 of such Code is 
        amended by redesignating subsection (d) as subsection (e) and 
        by inserting after subsection (c) the following new subsection:
    ``(d) Cost-of-Living Adjustment.--In the case of any decedent dying 
in a calendar year after 2011, the $3,500,000 amount in subsection (c) 
shall be increased by an amount equal to--
            ``(1) such amount, multiplied by
            ``(2) the cost-of-living adjustment determined under 
        section 1(f)(3) for such calendar year by substituting 
        `calendar year 2010' 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) 45 Percent Maximum Rate.--The table in paragraph (1) of section 
2001(c) of such Code is amended by striking the last 3 items and 
inserting the following new item:


``Over $1,500,000............................  $555,800, plus 45 percent of the excess of such amount over
                                                $1,500,000.''.
 

    (d) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, and gifts made, after December 31, 
2010.

SEC. 3. RESTORATION OF, AND INCREASE IN, DEDUCTION FOR FAMILY-OWNED 
              BUSINESS INTERESTS.

    (a) Restoration.--Subsection (j) of section 2057 (relating to 
termination) is amended to read as follows:
    ``(j) Application of Section.--This section--
            ``(1) shall not apply to estates of decedents dying after 
        December 31, 2003, and before January 1, 2011, but
            ``(2) shall apply to estates of decedents dying after 
        December 31, 2010.''.
    (b) Increase.--
            (1) In general.--Subsection (a) of section 2057 is 
        amended--
                    (A) by striking ``$675,000'' in paragraph (2) and 
                inserting ``$8,000,000'', and
                    (B) by striking paragraph (3).
            (2) Cost-of-living adjustment.--Subsection (a) of section 
        2057 is amended by adding at the end the following new 
        paragraph:
            ``(3) Cost-of-living adjustment.--In the case of any 
        decedent dying in a calendar year after 2011, the $8,000,000 
        amount in paragraph (2) shall be increased by an amount equal 
        to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for such calendar year by 
                substituting `calendar year 2010' 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) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying after December 31, 2010.

SEC. 4. EXCLUSION FROM GROSS ESTATE FOR CERTAIN FARMLAND SO LONG AS 
              FARMLAND USE CONTINUES.

    (a) In General.--Part III of subchapter A of chapter 11 of the 
Internal Revenue Code of 1986 (relating to gross estate) is amended by 
inserting after section 2033 the following new section:

``SEC. 2033A. EXCLUSION OF CERTAIN FARMLAND SO LONG AS USE AS FARMLAND 
              CONTINUES.

    ``(a) In General.--In the case of an estate of a decedent to which 
this section applies, if the executor makes the election described in 
subsection (f), the value of the gross estate shall not include the 
adjusted value of qualified farmland included in the estate.
    ``(b) Estates to Which Section Applies.--This section shall apply 
to an estate if--
            ``(1) the decedent was (at the date of the decedent's 
        death) a citizen or resident of the United States, and
            ``(2) during the 8-year period ending on the date of the 
        decedent's death there have been periods aggregating 5 years or 
        more during which--
                    ``(A) the qualified farmland was owned by the 
                decedent or a member of the decedent's family, and
                    ``(B) there was material participation (within the 
                meaning of section 2032A(e)(6)) by the decedent or a 
                member of the decedent's family in the operation of 
                such farmland, except that `material participation' 
                shall also include any rental of real estate and 
                related property between the estate of the decedent or 
                any successor thereto and any tenant so long as the 
                tenant uses the real estate and related property to 
                produce agricultural or horticultural commodities, 
                including but not limited to livestock, bees, poultry, 
                orchards and woodlands, timber and fur-bearing animals 
                and wildlife on such farmland.
        Rules similar to the rules of paragraphs (4) and (5) of section 
        2032A(b) shall apply for purposes of subparagraph (B).
    ``(c) Definitions and Special Rule.--For purposes of this section--
            ``(1) Qualified farmland.--The term `qualified farmland' 
        means any real property or other property related to the farm 
        operation--
                    ``(A) which is located in the United States,
                    ``(B) which is used as a farm for farming purposes, 
                and
                    ``(C) which was acquired from or passed from the 
                decedent to a qualified heir of the decedent and which, 
                on the date of the decedent's death, was being so used 
                by the decedent or a member of the decedent's family.
            ``(2) Member of family.--A member of a family, with respect 
        to any individual, means--
                    ``(A) a member of the family (as defined by section 
                2031A(e)(2)), and
                    ``(B) includes--
                            ``(i) a lineal descendant of any spouse 
                        described in subparagraph (D) of section 
                        2032A(e)(2),
                            ``(ii) a lineal descendant of a sibling of 
                        a parent of such individual,
                            ``(iii) a spouse of any lineal descendant 
                        described in clause (ii), and
                            ``(iv) a lineal descendant of a spouses 
                        described in clause (iii).
            ``(3) Adjusted value.--The term `adjusted value' means the 
        value of farmland for purposes of this chapter (determined 
        without regard to this section), reduced by the amount 
        deductible under paragraph (3) or (4) of section 2053(a).
            ``(4) Other terms.--Any other term used in this section 
        which is also used in section 2032A shall have the same meaning 
        given such term by section 2032A.
    ``(d) Tax Treatment of Dispositions and Failures To Use for Farming 
Purposes.--
            ``(1) Imposition of recapture tax.--If, at any time after 
        the decedent's death--
                    ``(A) the qualified heir disposes of any interest 
                in qualified farmland (other than by a disposition to a 
                member of his family), or
                    ``(B) the qualified heir ceases to use the real 
                property which was acquired (or passed) from the 
                decedent as a farm for farming purposes,
        then there is hereby imposed a recapture tax on such 
        disposition or cessation of use.
            ``(2) Amount of recapture tax.--
                    ``(A) In general.--The amount of the tax imposed by 
                paragraph (1) shall be the excess of--
                            ``(i) the tax which would have been imposed 
                        by section 2001 on the estate of the decedent 
                        but determined as if such estate included the 
                        interest in qualified farmland described in 
                        paragraph (1) which was so disposed of or 
                        ceased to be so used, reduced by the credits 
                        allowable against such tax, over
                            ``(ii) the tax imposed by section 2001 on 
                        the estate of the decedent, reduced by such 
                        credits.
        For purposes of this paragraph, the value of the interest in 
        qualified farmland specified in subparagraph (A) shall be the 
        adjusted value of such interest as of the date of the 
        disposition or cessation of such interest described in 
        paragraph (1).
                    ``(B) $8,000,000 exclusion amount.--For purposes of 
                subparagraph (A), the adjusted value of such interest 
                shall be reduced by an amount equal to--
                            ``(i) $8,000,000, reduced (but not below 
                        zero) by
                            ``(ii) an amount equal to the amount by 
                        which the adjusted value of all other interests 
                        in such qualified farmland has been reduced 
                        previously by reason of this subparagraph.
            ``(3) Regulations.--The Secretary may prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection, including regulations requiring record keeping 
        and information reporting, except that the Secretary may not 
        impose a lien on the estate of the decedent or qualified 
        farmland for such purposes.
    ``(e) Application of Other Rules.--Rules similar to the rules of 
subsections (e) (other than paragraph (13) thereof), (f), (g), (h), and 
(i) of section 2032A shall apply for purposes of this section.
    ``(f) Election.--The election under this subsection shall be made 
on or before the due date (including extensions) for filing the return 
of tax imposed by section 2001 and shall be made on such return.''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter A of chapter 11 of such Code is amended by inserting after 
the item relating to section 2033 the following new item:

``Sec. 2033A. Exclusion of certain farmland so long as use as farmland 
                            continues.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying after the date of the enactment of 
this Act.
Example Output:
Family Farm and Small Business Tax Relief Act of 2009 - Extends the estate and gift tax rates in effect in 2009 by eliminating the general terminating date (i.e., December 31, 2010) in the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) applicable to such rates.

Amends the Internal Revenue Code to: (1) establish a permanent $3.5 million estate tax exclusion (adjusted for inflation) and a maximum estate and gift tax rate of 45% after 2010; (2) restore after 2010 the estate tax deduction for family-owned business interests and increase the amount of such deduction to $8 million (adjusted annually for inflation); and (3) exclude from the gross estate of a decedent the value of farmland used as a farm for farming purposes.