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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fire Safety Education Act''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) the Nation's fire losses are estimated at 5,000 deaths 
        and 29,000 injuries annually, producing an economic loss 
        conservatively estimated at $10,000,000,000 a year plus more 
        than $1,000,000,000 a year in health care costs;
            (2) sustained and targeted fire safety education at the 
        State and local levels, particularly in identifiable high-risk 
        populations, produces dramatic results in preventing fires, 
        fire deaths, and dollar loss from fire;
            (3) in recent years, the Nation's fire departments have 
        seen their fire safety education budgets cut dramatically and, 
        in many cases, eliminated;
            (4) there is a need to expand the availability of State and 
        local fire prevention programs and supporting resources and 
        materials to help State agencies and local fire departments in 
        carrying out effective public education;
            (5) fire departments in other countries with fewer fire 
        deaths per capita than the United States spend an average of 4-
        10 percent of their budgets on fire prevention, versus less 
        than 3 percent for United States departments; and
            (6) only by accurately collecting and analyzing data on 
        fire deaths, injuries and dollar loss can the Nation's fire 
        departments pinpoint the populations and regions where they 
        most need to direct their educational efforts, thus leading to 
        a more efficient and effective use of resources.

SEC. 3. FIRE SAFETY EDUCATION.

    (a) Awards.--The Administrator may enter into contracts, 
cooperative agreements, or grants with eligible entities to obtain and 
distribute at the State and local level fire safety and prevention 
education programs and supporting educational resources.
    (b) Use of Funds.--Of the amounts received by an entity under 
subsection (a)--
            (1) not more than 25 percent may be used for statewide fire 
        safety and prevention programs;
            (2) not more than 25 percent may be used to implement new 
        regional or local fire safety and prevention programs targeting 
        high risk populations; and
            (3) at least 50 percent shall be used for awards of not 
        more than $10,000 for existing regional or local fire safety 
        and prevention programs that have been demonstrated to be 
        effective in preventing fires, fire deaths and injuries, and 
        dollar losses from fire.

SEC. 4. DATA COLLECTION.

    The Administrator may enter into contracts, cooperative agreements, 
or grants with States for the purpose of implementing the revised 
National Fire Incident Reporting System, established under section 9 of 
the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2208), 
to improve and enhance the collection and analysis of fire data at the 
State and local levels.

SEC. 5. APPLICATIONS.

    Each eligible entity desiring a contract, cooperative agreement, or 
grant under this Act shall submit an application to the Administrator 
at such time, in such manner, and accompanied by such information as 
the Administrator may reasonably require.

SEC. 6. REPORTS AND EVALUATION.

    (a) Annual Report to Administrator.--An entity receiving funds 
under section 3 shall prepare and submit to the Administrator an annual 
report which contains such information as the Administrator may 
require. At a minimum, the report shall describe the program activities 
undertaken with such funds, including--
            (1) any program that has been developed directly or 
        indirectly by the entity, and the target population of such 
        program;
            (2) support materials that have been obtained and the 
        method by which such materials are distributed; and
            (3) any initiatives undertaken by the entity to develop 
        public-private partnerships to secure non-Federal support for 
        the development and distribution of programs and material in 
        furtherance of this Act.
    (b) Report to Congress.--The Administrator shall prepare and submit 
to the Congress an annual report which includes a description of the 
programs undertaken and materials developed and distributed by entities 
receiving funds under section 3.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    (a) Fire Safety Education.--For the purposes of carrying out 
section 3 of this Act, there are authorized to be appropriated 
$10,000,000 for each of the fiscal years 1996 and 1997, of which no 
more than $500,000 may be spent in any fiscal year on administrative 
costs.
    (b) Data Collection.--For the purposes of carrying out section 4 of 
this Act, there are authorized to be appropriated $2,500,000 for fiscal 
year 1995, of which no more than $300,000 shall be spent on 
administrative costs.

SEC. 8. DEFINITIONS.

    As used in this Act--
            (1) the term ``Administrator'' means the Administrator of 
        the United States Fire Administration;
            (2) the term ``eligible entity'' means the office of the 
        State fire marshal for a State or an equivalent State office 
        having primary responsibility for fire safety and prevention in 
        the State;
            (3) the term ``fire safety and prevention education 
        programs'' includes publications, audiovisual presentations, 
        and demonstrations; and
            (4) the term ``State'' means any State of the United 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, the United States Virgin Islands, Guam, American Samoa, 
        the Northern Mariana Islands, and any other territory or 
        possession of the United States.
Fire Safety Education Act - Authorizes the Administrator of the United States Fire Administration to enter into contracts, cooperative agreements, or grants with entities to obtain and distribute at the State and local level fire safety and prevention education programs and supporting educational resources. 
Authorizes the Administrator to enter into contracts, cooperative agreements, or grants with States for the purpose of implementing the revised National Fire Incident Reporting System to improve the collection and analysis of fire data at the State and local levels. 
Authorizes appropriations.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Support Security Act''.

SEC. 2. NO EFFECT ON RIGHTS AND LIABILITIES.

    Nothing in this Act shall be construed to affect--
            (1) the right of an individual or State to receive any 
        child support payment; or
            (2) the obligation of an individual to pay child support.

SEC. 3. INCLUSION IN INCOME OF AMOUNT OF UNPAID CHILD SUPPORT PAYMENTS.

    (a) In General.--Section 108 of the Internal Revenue Code of 1986 
(relating to discharge of indebtedness income) is amended by adding at 
the end thereof the following new subsection:
    ``(h) Unpaid Child Support Payments.--
            ``(1) In general.--For purposes of this chapter, any 
        taxable unpaid child support payments of a taxpayer for any 
        taxable year shall be treated as amounts includible in gross 
        income of the taxpayer for the taxable year by reason of the 
        discharge of indebtedness of the taxpayer.
            ``(2) Taxable unpaid child support payments.--For purposes 
        of this subsection, the term `taxable unpaid child support 
        payments' means payments--
                    ``(A) which were applicable child support payments 
                which the taxpayer was required to pay under a support 
                instrument for the support of a child of the taxpayer, 
                and
                    ``(B) with respect to which the notice requirements 
                of paragraph (3) are met.
            ``(3) Notice requirements.--
                    ``(A) In general.--During January of the second 
                calendar year following a calendar year in which there 
                begins a taxable year for which a deduction allowed 
                under section 166(f) was claimed, the eligible taxpayer 
                shall send a notice (in such form as the Secretary may 
                prescribe) to the individual who failed to make 
                payments which contains--
                            ``(i) the amount of the applicable child 
                        support payments for such taxable year, and
                            ``(ii) notice that the individual is 
                        required to include such amount in gross income 
                        for the taxable year beginning in the preceding 
                        calendar year.
                    ``(B) Notice by secretary.--If notice cannot be 
                provided under subparagraph (A) because the address is 
                not known to the eligible taxpayer, the Secretary shall 
                send such notice if the address is available to the 
                Secretary.
                    ``(C) Address unknown.--If notice cannot be 
                provided under subparagraph (A) or (B) because there is 
                no known address, no income shall be included in gross 
                income for any taxable year beginning before the 
                calendar year preceding the calendar year in which such 
                notice may be sent.
            ``(4) Subsequent payments.--If any payment required to be 
        included in gross income under paragraph (1) is subsequently 
        made, the amount of such payment shall be allowed as a 
        deduction for the taxable year in which such payment is made.
            ``(5) Definitions.--For purposes of this subsection, the 
        terms `applicable child support payments' and `eligible 
        taxpayer' have the meanings given such terms by section 
        166(f).''
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 4. ALLOWANCE OF BAD DEBT DEDUCTION FOR UNPAID CHILD SUPPORT 
              PAYMENTS.

    (a) In General.--Section 166 of the Internal Revenue Code of 1986 
(relating to deduction for bad debts) is amended by redesignating 
subsection (f) as subsection (g) and by inserting after subsection (e) 
the following new subsection:
    ``(f) Unpaid Child Support Payments.--
            ``(1) In general.--In the case of any eligible taxpayer who 
        has any applicable child support payments remaining unpaid as 
        of the close of the taxable year--
                    ``(A) subsections (a) and (d) shall not apply to 
                such payments, and
                    ``(B) there shall be allowed as a deduction for 
                such taxable year an amount equal to the amount of such 
                payments.
            ``(2) Per child limitation on deduction.--The aggregate 
        amount allowable as a deduction for any taxable year under 
        paragraph (1) with respect to any child for whom applicable 
        child support payments are required to be paid shall not exceed 
        $5,000.
            ``(3) Eligible taxpayer.--For purposes of this subsection, 
        the term `eligible taxpayer' means an individual--
                    ``(A) whose adjusted gross income for the taxable 
                year does not exceed $50,000,
                    ``(B) with respect to whom the amount of applicable 
                child support payments remaining unpaid as of the close 
                of the taxable year is equal to or greater than $500, 
                and
                    ``(C) who meets the identification requirements of 
                paragraph (5).
            ``(4) Applicable child support payment.--
                    ``(A) In general.--The term `applicable child 
                support payment' means, with respect to any taxable 
                year of the eligible taxpayer--
                            ``(i) any periodic payment of a fixed 
                        amount, or
                            ``(ii) any payment of a medical or 
                        educational expense, insurance premium, or 
                        other similar item,
                which is required to be paid to such taxpayer during 
                such taxable year by an individual under a support 
                instrument meeting the requirements of paragraph (8) 
                for the support of any qualifying child of such 
                individual.
                    ``(B) Qualifying child.--For purposes of this 
                paragraph, the term `qualifying child' means a child of 
                an eligible individual with respect to whom a deduction 
                is allowable under section 151 for the taxable year (or 
                would be so allowable but for paragraph (2) or (4) of 
                section 152(e)).
                    ``(C) Payments must be delinquent for at least 
                entire year.--Any payment described in subparagraph (A) 
                which is required to be made by an individual to an 
                eligible taxpayer shall not be treated as an applicable 
                unpaid child support payment if at least half of the 
                payments which are required to be paid to the eligible 
                taxpayer during the 12-month period ending on the last 
                day of the taxable year are paid. In the case of the 
                1st taxable year to which this subsection applies to 
                payments from any individual, the preceding sentence 
                shall be applied by substituting `24-month' for `12-
                month'.
                    ``(D) Coordination with afdc.--The term `applicable 
                child support payment' shall not include any payment 
                the right to which has been assigned to a State under 
                section 402(a)(26) of the Social Security Act (42 
                U.S.C. 602(a)(26)).
            ``(5) Identification requirements.--The requirements of 
        this paragraph are met if the eligible taxpayer includes on the 
        return claiming the deduction under this subsection the name, 
        address, and taxpayer identification number of--
                    ``(A) each child with respect to whom child support 
                payments to which this subsection applies are required 
                to be paid, and
                    ``(B) the individual who was required to make such 
                child support payments.
        In the case of a failure to provide the information under 
        subparagraph (B), the preceding sentence shall not apply if the 
        eligible taxpayer certifies that any such information is not 
        known.
            ``(6) Cost-of-living adjustments.--In the case of any 
        taxable year beginning after 1998, the $50,000 amount under 
        paragraph (2)(A), the $50,000 amount under paragraph (3)(A), 
        and the $500 amount under paragraph (3)(B) shall each 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 the calendar year in which 
                the taxable year begins, except that section 1(f)(3)(B) 
                shall be applied by substituting `1997' for `1992'.
            ``(7) Subsequent payments.--If any payment with respect to 
        which a deduction was allowed under paragraph (1) is 
        subsequently made, such payment shall be included in gross 
        income of the eligible taxpayer for the taxable year in which 
        paid. This paragraph shall not apply to any amount if an 
        individual has assigned the right to receive such amount to a 
        State (and the State does not pay such amount to such 
        individual).
            ``(8) Support instrument.--For purposes of this subsection, 
        a support instrument meets the requirements of this paragraph 
        if it is--
                    ``(A) a decree of divorce or separate maintenance 
                or a written instrument incident to such a decree,
                    ``(B) a written separation agreement, or
                    ``(C) a decree (not described in subparagraph (A)) 
                of a court or administrative agency requiring a parent 
                to make payments for the support or maintenance of 1 or 
                more children of such parent.''
    (b) Deduction for Nonitemizers.--Section 62(a) of such Code is 
amended by inserting after paragraph (16) the following new paragraph:
            ``(17) Unpaid child support payments.--The deduction 
        allowed by section 166(f).''
    (c) Conforming Amendment.--Section 166(d)(2) of such Code is 
amended by striking ``or'' at the end of subparagraph (A), by striking 
the period at the end of subparagraph (B) and inserting ``, or'' and by 
adding at the end thereof the following new subparagraph:
                    ``(C) a debt which is an applicable child support 
                payment under subsection (f).''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 5. REDUCTION OF FEDERAL DEBT.

    Net revenues received in the Treasury pursuant to this Act shall be 
applied, as provided in appropriation Acts, solely to the retirement of 
outstanding public debt obligations of the United States and may not be 
obligated or expended for any other purpose, notwithstanding any other 
provision of law that does not specifically refer to this section.
Child Support Security Act - Amends the Internal Revenue Code relating to discharge of indebtedness income to provide that any taxable unpaid child support payments of a taxpayer for any taxable year shall be treated as amounts includible in the taxpayer's gross income by reason of the discharge of the taxpayer's indebtedness.  Sets forth notice guidelines. 
Allows an eligible taxpayer with respect to whom child support payments remain unpaid during the taxable year a deduction of up to $5,000 equal to the amount of payments remaining unpaid.  Limits such deductions to taxpayers with adjusted gross incomes under $50,000 and unpaid child support payments of $500 or more. 
Requires that net revenues received in the Treasury pursuant to this Act be applied solely to the retirement of outstanding Federal debt obligations and not be obligated or expended for any other purpose.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Prevention of Escapement of 
Genetically Altered Salmon in the United States Act''.

SEC. 2. PROHIBITION ON SALE OF GENETICALLY ALTERED SALMON.

    (a) Prohibition.--It shall be unlawful for a person--
            (1) to ship, transport, offer for sale, sell, or purchase a 
        covered fish, or a product containing covered fish, in 
        interstate or foreign commerce;
            (2) to have custody, control, or possession of, with the 
        intent to ship, transport, offer for sale, sell, or purchase a 
        covered fish, or a product containing covered fish, in 
        interstate or foreign commerce;
            (3) to release a covered fish into a natural environment; 
        or
            (4) to have custody, control, or possession of a covered 
        fish with the intent to release it into a natural environment.
    (b) Exception.--Subsection (a) shall not apply to a fish, fish 
part, or product--
            (1) under confined use, or intended for confined use, for 
        scientific research;
            (2) collected for the purpose of enforcing this Act; or
            (3) if the Under Secretary of Commerce for Oceans and 
        Atmosphere, in consultation with the Director of the U.S. Fish 
        and Wildlife Service and any other Federal, State, or tribal 
        entity the Under Secretary considers appropriate, reviews any 
        application requesting an action by a department or agency of 
        the Federal government to permit an act prohibited under 
        subsection (a), including any environmental assessment prepared 
        as part of that application, and--
                    (A) prepares a finding of no significant impact in 
                accordance with the National Environmental Policy Act 
                of 1969 (42 U.S.C. 4321 et seq.); or
                    (B) finds the application to be consistent with an 
                environmental impact statement prepared by the Under 
                Secretary in accordance with section 102(2)(C) of the 
                National Environmental Policy Act of 1969 (42 U.S.C. 
                4332) that includes--
                            (i) an environmental risk analysis that 
                        assesses the potential direct and indirect 
                        impacts from escapement of covered fish on wild 
                        and cultured fish stocks and environments that 
                        may be exposed to such covered fish;
                            (ii) a failure mode and effects analysis 
                        that quantitatively assesses the best- and 
                        worst-case probabilities of failure of each 
                        applicable confinement technique;
                            (iii) an assessment of the costs of control 
                        or eradication of escaped covered fish; and
                            (iv) an assessment of the potential 
                        economic damage in terms of loss of production 
                        or sales to relevant wild and cultured fish 
                        stocks and environments from the escapement of 
                        covered fish.
    (c) Environmental Impact Considerations.--
            (1) Notice.--Each agency, department, or other unit of the 
        Federal government shall promptly notify the Under Secretary of 
        Commerce for Oceans and Atmosphere when an action involving 
        covered fish, or a product containing covered fish is first 
        identified.
            (2) Ensuring compliance.--The Under Secretary of Commerce 
        for Oceans and Atmosphere, in cooperation with each Federal, 
        State, or tribal entity that the Under Secretary considers 
        appropriate, may monitor any mitigation measures proposed under 
        subsection (b)(3) to ensure implementation and compliance 
        therewith.
            (3) Provisions as complementary.--The provisions of this 
        Act are in addition to, and shall not affect the operation of, 
        other Federal, State, or local laws regulating a covered fish, 
        or a product containing covered fish.
    (d) Rules and Regulations.--The Secretary shall prescribe such 
rules and regulations as the Secretary considers necessary to carry out 
the provisions of this Act.

SEC. 3. ENFORCEMENT AND PENALTIES.

    (a) Enforcement.--The Secretary of Commerce may enforce section 2 
in the same manner, by the same means, and with the same jurisdiction, 
powers, and duties provided under sections 308, 309, 310, and 311 of 
the Magnuson-Stevens Fishery Conservation and Management Act (16 U.S.C. 
1858, 1859, 1860, and 1861).
    (b) Penalties.--A person who violates section 2 shall be subject to 
the penalties, and entitled to the privileges and immunities, under 
sections 308, 309, 310, and 311 of the Magnuson-Stevens Fishery 
Conservation and Management Act (16 U.S.C. 1858, 1859, 1860, and 1861).

SEC. 4. REPORT ON RISKS TO WILD FISH STOCKS.

    Not later than 180 days after the date of enactment of this Act, 
the Under Secretary of Commerce for Oceans and Atmosphere shall 
transmit to the Committee on Commerce, Science, and Transportation of 
the Senate and the Committee on Natural Resources of the House of 
Representatives the report under section 1007 of the Food and Drug 
Administration Amendments Act of 2007 (21 U.S.C. 2106).

SEC. 5. DEFINITIONS.

    In this Act:
            (1) Confined use.--The term ``confined use'' means any 
        operation, undertaken within a secured, land-based facility, 
        that involves a covered fish controlled by specific measures 
        that effectively prevent the covered fish from having contact 
        with and impact on the external environment, including 
        biological and physical confinement measures.
            (2) Covered fish.--The term ``covered fish'' means a salmon 
        or other anadromous or marine fish, live or dead, including the 
        gametes, fertilized eggs, offspring, and descendants thereof, 
        that is modified or produced through the application of 
        recombinant deoxyribonucleic acid (DNA) technologies, using DNA 
        from an organism's own genome or that of another species, which 
        overcome natural physiological reproductive barriers and which 
        are not techniques used in traditional breeding and selection.
            (3) Finding of no significant impact.--The term ``finding 
        of no significant impact'' has the meaning given the term in 
        section 1508.13 of title 40, Code of Federal Regulations.
            (4) Product.--The term ``product'' means an item 
        manufactured or produced for sale or use as food.

Prevention of Escapement of Genetically Altered Salmon in the United States Act - Prohibits a person from: (1) shipping, transporting, offering for sale, selling, or purchasing a covered fish, or a food product containing such fish, in interstate or foreign commerce; (2) having custody, control, or possession of, with the intent to ship, transport, offer for sale, sell, or purchase such fish or food products, in interstate or foreign commerce; (3) releasing such fish into a natural environment; or (4) having custody, control, or possession of such fish with the intent to release it into a natural environment.   Defines &quot;covered fish&quot; as a salmon or other anadromous or marine fish (live or dead, including the gametes, fertilized eggs, offspring, and descendants) that is modified or produced through the application of recombinant deoxyribonucleic acid (DNA) technologies, using DNA from an organism's own genome or that of another species, which overcome natural physiological reproductive barriers and which are not techniques used in traditional breeding and selection. Exempts from such prohibitions fish, fish parts, or products confined for scientific research or collected to enforce this Act. Sets forth an additional exception if the Under Secretary of Commerce for Oceans and Atmosphere, upon reviewing any application requesting a federal agency to permit activity prohibited by this Act: (1) prepares a finding of no significant impact in accordance with the National Environmental Policy Act of 1969, or (2) finds the application to be consistent with an environmental impact statement that includes an environmental risk analysis and specified assessments of costs and potential economic damage. Directs each federal agency to promptly notify the Under Secretary when an action involving such covered fish or food products is first identified. Authorizes the Secretary of Commerce to enforce penalties for violations of this Act under specified provisions of the Magnuson-Stevens Fishery Conservation and Management Act.